Audit & Control Division

The Audit and Control Division is responsible for the collection of quarterly assessments that are made upon the gross payroll payments by employers to longshore workers, pier superintendents, hiring agents, and security officers for work or labor performed within the Port of New York.

The Commission’s auditors conduct payroll audits to recover deficiencies, and perform compliance audits to ensure that companies operating in the Port maintain the requisite good character and integrity.

Assessments must be paid on gross payroll for longshore workers, pier superintendents, hiring agents and security officers. This includes:

• Those who hold a temporary registration or permanent registration as a Longshore Worker (prefix "LS" or "A"), Checker (prefix "CK"), and/or Telecommunications System Controller (prefix "TSC");
   
• Those who hold a temporary permit or permanent license as a Pier Superintendent (prefix "PS") and/or Hiring Agent (prefix "HA");
   
• Security personnel who hold a temporary permit or permanent license as Security Officers (prefixes “SO,” “SSO,” or “MSO”);
   
• Those who act in the capacities described above and/or who directly or indirectly handle waterborne freight or perform services incidental to the movement of waterborne freight, regardless of whether an individual holds a temporary registration, registration, temporary permit, and/or license with the New York Waterfront Commission; and
   
• All payments to vacation/holiday/Guaranteed Annual Income (GAI) or other fund(s).
   

Note: Incidental services include, but are not limited to: cargo storage, cargo repairing, coopering, general maintenance, mechanical and miscellaneous work, horse and cattle fitting, grain ceiling, marine carpentry, cleaning, power sweeping, intra-port trucking, vehicle preparation, and/or export packing.

The current assessment rate is 1.60%