N.Y. Penal Law § 260.15

§ 260.15 Endangering the welfare of a child; defense.\n In any prosecution for endangering the welfare of a child, pursuant to\nsection 260.10 of this article, based upon an alleged failure or refusal\nto provide proper medical care or treatment to an ill child, it is an\naffirmative defense that the defendant (a) is a parent, guardian or\nother person legally charged with the care or custody of such child; and\n(b) is a member or adherent of an organized church or religious group\nthe tenets of which prescribe prayer as the principal treatment for\nillness; and (c) treated or caused such ill child to be treated in\naccordance with such tenets.\n