N.Y. CPL Law § 40.10

§ 40.10 Previous prosecution; definitions of terms.\n The following definitions are applicable to this article:\n 1. "Offense." An "offense" is committed whenever any conduct is\nperformed which violates a statutory provision defining an offense; and\nwhen the same conduct or criminal transaction violates two or more such\nstatutory provisions each such violation constitutes a separate and\ndistinct offense. The same conduct or criminal transaction also\nestablishes separate and distinct offenses when, though violating only\none statutory provision, it results in death, injury, loss or other\nconsequences to two or more victims, and such result is an element of\nthe offense as defined. In such case, as many offenses are committed as\nthere are victims.\n 2. "Criminal transaction" means conduct which establishes at least\none offense, and which is comprised of two or more or a group of acts\neither (a) so closely related and connected in point of time and\ncircumstance of commission as to constitute a single criminal incident,\nor (b) so closely related in criminal purpose or objective as to\nconstitute elements or integral parts of a single criminal venture.\n