District Attorney Cyrus R.Vance, Jr., today announced the guilty plea of HELMER TORO to charges of Grand Larceny, Offering a False Instrument for Filing, and to a violation of Labor Law for unemployment insurance tax manipulation. TORO collected but failed to pay about more than $369,000 withheld from the payroll of the employees of his bagel business. This case is the first prosecution of unemployment insurance tax rate manipulation under the New York State Unemployment Tax Act, which became effective in January of 2006. "Under no circumstances can employers gain in business by cheating their employees," said District Attorney Vance. "The City's businesses must adhere to ethical standards and contribute to the tax revenue of the City and State, as well as protect their employees' interests."