N.Y. Retire. & Soc. Sec. Law § 111

§ 111. Protection against fraud. a. Any person who shall:\n 1. Knowingly make any false statement, or\n 2. Falsify or permit to be falsified any record of the retirement\nsystem, in any attempt to defraud such system as the result of such act\nshall be guilty of a misdemeanor.\n b. Any violation of subdivision a of this section that results in a\nmember or beneficiary of the retirement system receiving a benefit or\npayment in excess of one thousand dollars more than he or she would have\nbeen entitled to shall be a class E felony. Any violation of subdivision\na of this section that results in a member or beneficiary of the\nretirement system receiving a benefit or payment in excess of three\nthousand dollars more than he or she would have been entitled to shall\nbe a class D felony.\n c. In the event that any change or error in any record of the\nretirement system causes a member or beneficiary of such system to\nreceive more or less than he would have been entitled to receive had\nsuch record been correct, the comptroller, upon the discovery of any\nsuch change or error, shall correct such record. As far as practicable,\nthe comptroller shall adjust payments in such a manner that the\nactuarial equivalent of any benefit rightly due shall be paid.\n