N.Y. Penal Law § 176.30

§ 176.30 Insurance fraud in the first degree.\n A person is guilty of insurance fraud in the first 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 one million dollars.\n Insurance fraud in the first degree is a class B felony.\n