N.Y. EXC Law § 55

§ 55. Responsibilities of covered agencies, state officers and\nemployees. 1. Every state officer or employee in a covered agency shall\nreport promptly to the state inspector general any information\nconcerning corruption, fraud, criminal activity, conflicts of interest\nor abuse by another state officer or employee relating to his or her\noffice or employment, or by a person having business dealings with a\ncovered agency relating to those dealings. The knowing failure of any\nofficer or employee to so report shall be cause for removal from office\nor employment or other appropriate penalty. Any officer or employee who\nacts pursuant to this subdivision by reporting to the state inspector\ngeneral improper governmental action as defined in section\nseventy-five-b of the civil service law shall not be subject to\ndismissal, discipline or other adverse personnel action.\n 2. The head of any covered agency shall advise the governor within\nninety days of the issuance of a report by the state inspector general\nas to the remedial action that the agency has taken in response to any\nrecommendation for such action contained in such report.\n