New York Laws
Part 3 - Professional Services Providers
2052 - Enforcement.

(a) violate subdivision two of section two thousand fifty-one of this
part;
(b) make a false statement of material fact; or
(c) falsify or permit to be falsified any record or records of the
retirement system established in this chapter
in an attempt to defraud the retirement system established in this
chapter as a result of such act for the purpose of obtaining a credit
towards pension benefits, or a benefit or payment in excess of one
thousand dollars from such retirement system for a professional services
provider to which such professional services provider would not be
entitled, shall be guilty of a class E felony.