N.Y. RSS Law § 411

§ 411. Protection against fraud. a. Any person who shall:\n 1. Knowingly make any false statement, or\n 2. Falsify or permit to be falsified any record of the New York state\nand local police and fire retirement system, in any attempt to defraud\nsuch system as the result of such act shall be guilty of a misdemeanor.\n b. Any violation of subdivision a of this section that results in a\nmember or beneficiary of the retirement system receiving a benefit or\npayment in excess of one thousand dollars more than he or she would have\nbeen entitled to shall be a class E felony. Any violation of subdivision\na of this section that results in a member or beneficiary of the\nretirement system receiving a benefit or payment in excess of three\nthousand dollars more than he or she would have been entitled to shall\nbe a class D felony.\n c. In the event that any change or error in any record of the New York\nstate and local police and fire retirement system causes a member or\nbeneficiary of such system to receive more or less than he would have\nbeen entitled to receive had such record been correct, the comptroller,\nupon the discovery of any such change or error, shall correct such\nrecord. As far as practicable, the comptroller shall adjust payments in\nsuch a manner that the actuarial equivalent of any benefit rightly due\nshall be paid.\n