N.Y. Penal Law § 176.25

§ 176.25 Insurance fraud in the second degree.\n A person is guilty of insurance fraud in the second degree when he\ncommits a fraudulent insurance act and thereby wrongfully takes, obtains\nor withholds, or attempts to wrongfully take, obtain or withhold\nproperty with a value in excess of fifty thousand dollars.\n Insurance fraud in the second degree is a class C felony.\n