N.Y. Partnership Law § 82

§ 82. Fictitious firm names prohibited. No person shall hereafter\ntransact business in the name of a partner not interested in his firm,\nand when the designation "and company," or "and Co." is used, it shall\nrepresent an actual partner; but a violation of this section shall not\nbe a defense in an action or proceeding brought by an assignee for the\nbenefit of creditors or by a receiver of the property of or by an\nexecutor or administrator of a person who has violated the same.\n