N.Y. Penal Law § 177.20

§ 177.20 Health care fraud in the second degree.\n A person is guilty of health care fraud in the second degree when such\nperson, on one or more occasions, commits the crime of health care fraud\nin the fifth degree and the payment or portion of the payment wrongfully\nreceived, as the case may be, from a single health plan, in a period of\nnot more than one year, exceeds fifty thousand dollars in the aggregate.\n Health care fraud in the second degree is a class C felony.\n