New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 1 - General Provisions
Section 1.9 - Fraudulent bills or claims

"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.)