N.Y. SOS Law § 145

§ 145. Penalties. 1. Any person who by means of a false statement or\nrepresentation, or by deliberate concealment of any material fact, or by\nimpersonation or other fraudulent device, obtains or attempts to obtain,\nor aids or abets any person to obtain public assistance or care to which\nhe is not entitled, or does any wilful act designed to interfere with\nthe proper administration of public assistance and care, shall be guilty\nof a misdemeanor, unless such act constitutes a violation of a provision\nof the penal law of the state of New York, in which case he shall be\npunished in accordance with the penalties fixed by such law. Failure on\nthe part of a person receiving public assistance or care to notify the\nsocial services official granting such assistance or care of the receipt\nof money or property or income from employment or any other source\nwhatsoever, shall, upon the cashing of a public assistance check by or\non behalf of such person after the receipt of such money, or property,\nor income, constitute presumptive evidence of deliberate concealment of\na material fact. Whenever a social services official has reason to\nbelieve that any person has violated any provision of this section, he\nshall promptly refer the facts and evidence available to him to the\nappropriate district attorney or other prosecuting official, who shall\nimmediately evalaute the facts and evidence and take appropriate action.\n 2. The provisions of subdivision one of this section shall apply to\nsocial services officials and employees, who shall also be subject to\nremoval and shall be liable in an action brought by the county or city,\nor by the state commissioner of social services, for the value of the\npublic assistance improperly granted to any person as a result of the\nwilful wrongful act of such official or employee.\n