New York Laws
Article 195 - Official Misconduct and Obstruction of Public Servants Generally
195.20 - Defrauding the Government.

(a) engages in a scheme constituting a systematic ongoing course of
conduct with intent to:
(i) defraud the state or a political subdivision of the state or a
governmental instrumentality within the state or to obtain property,
services or other resources from the state or a political subdivision of
the state or a governmental instrumentality within the state by false or
fraudulent pretenses, representations or promises; or
(ii) defraud the state or a political subdivision of the state or a
governmental instrumentality within the state by making use of property,
services or resources of the state, political subdivision of the state
or a governmental instrumentality within the state for private business
purposes or other compensated non-governmental purposes; and
(b) so obtains property, services or other resources with a value in
excess of one thousand dollars from such state, political subdivision or
governmental instrumentality.
Defrauding the government is a class E felony.