N.Y. Comp. Codes R. & Regs. tit. 2 § 1.9
Current through Register Vol. 46, No. 39, September 25, 2024
"A person who, knowingly, with intent to defraud, presents, for audit, or allowance, or for payment, to any officer or board of officers of the State, or of any county, town, city, village or fire district, authorized to audit, or allow, or to pay bills, claims or charges, any false or fraudulent verified, signed or certified claim, bill, account, writing or voucher, or any verified, signed or certified bill, account or demand, containing false or fraudulent charges, items or claims, is guilty of a felony." (Penal Law, § 1872.)
N.Y. Comp. Codes R. & Regs. Tit. 2 § 1.9