N.Y. CPL Law § 420.20

§ 420.20 Collection of fines, restitution or reparation imposed upon\n corporations.\n Where a corporation is sentenced to pay a fine, restitution or\nreparation, the fine, restitution or reparation must be paid at the time\nsentence is imposed. If the fine, restitution or reparation is not so\npaid, it may be collected in the same manner as a judgment in a civil\naction, and if execution issued upon such judgment be returned\nunsatisfied an action may be brought in the name of the people of the\nstate of New York to procure a judgment sequestering the property of the\ncorporation, as provided by the business corporation law. It is the\nduty of the attorney general in all criminal proceedings prosecuted by\nhim, and, in all other proceedings, the county attorney for counties\noutside the city of New York, and, in the city of New York the\ncorporation counsel of the city of New York, to institute proceedings to\ncollect such fine, restitution or reparation.\n