N.Y. Penal Law § 177.00

§ 177.00 Definitions.\n The following definitions are applicable to this article:\n 1. "Health plan" means any publicly or privately funded health\ninsurance or managed care plan or contract, under which any health care\nitem or service is provided, and through which payment may be made to\nthe person who provided the health care item or service. The state's\nmedical assistance program (Medicaid) shall be considered a single\nhealth plan. For purposes of this article, a payment made pursuant to\nthe state's managed care program as defined in paragraph (c) of\nsubdivision one of section three hundred sixty-four-j of the social\nservices law shall be deemed a payment by the state's medical assistance\nprogram (Medicaid).\n 2. "Person" means any individual or entity, other than a recipient of\na health care item or service under a health plan unless such recipient\nacts as an accessory to such an individual or entity.\n