The Office of Criminal Investigation (OCI) is the Division's law enforcement and criminal investigation arm. OCI is a State Law Enforcement agency. Its primary mission is to conduct investigations concerning alleged criminal violations of the State tax code as well as the attendant criminal code violations. OCI enforces all statutes and regulations administered by the Division of Taxation.OCI Agents work closely with other law enforcement and criminal justice agencies, particularly the New Jersey Office of the Attorney General and the 21 County Prosecutors' Offices, including Federal, State, and local criminal investigators focusing on economic and financial crimes that have tax compliance consequences. OCI special agents also provide homeland security and emergency management support to the Department of the Treasury. OCI's Internal Security Unit (ISU) is responsible for Professional Responsibility investigations relative to employees of the Division of Taxation and Division of Revenue and Enterprise Services.