N.Y. Correct. Law § 126

§ 126. Punishment of superintendent for neglect of duty. If the\nsuperintendent of a correctional facility shall wilfully neglect or\nrefuse to make any weekly or monthly return, estimate or statement, or\nto transmit any statement and certificate of such deposits to the\ncomptroller, as hereby directed, it shall be the duty of the comptroller\nto notify the commissioner of correction of such omissions, and it shall\nbe the duty of the commissioner of correction to order the\nsuperintendent to be prosecuted for the recovery of any moneys which may\nbe in his hands belonging to the state. The superintendent of a\ncorrectional facility shall be liable to indictment and punishment for\nany wilful neglect of duty, or for any malpractice in the discharge of\nthe duties of his office.\n