N.Y. Gen. Bus. Law § 132

§ 132. Fictitious copartnership names. 1. A person who transacts\nbusiness, using the name, as a partner, of one not interested with him\nas a partner, or using the designation "and company," or "& Co." when no\nactual partner is represented thereby is guilty of a misdemeanor. This\nsection shall not apply to any case, where it is specially prescribed by\nstatute that a partnership name may be continued in use by a successor,\nsurvivor, or other person.\n 2. Provided, however, that nothing in this section shall be construed\nto prohibit the use of the designation "and associates" or "&\nassociates" by a professional or professionals who actually practice\nsuch profession with or employ one or more other professionals engaged\nin such profession.\n