N.Y. State Fin. Law § 192

§ 192. Limitation of actions, burden of proof. 1. A civil action under\nthis article shall be commenced no later than ten years after the date\non which the violation of this article is committed. Notwithstanding any\nother provision of law, for the purposes of this article, an action\nunder this article is commenced by the filing of the complaint.\n (1-a) For purposes of applying rule three thousand sixteen of the\ncivil practice law and rules, in pleading an action brought under this\narticle the qui tam plaintiff shall not be required to identify specific\nclaims that result from an alleged course of misconduct, or any specific\nrecords or statements used, if the facts alleged in the complaint, if\nultimately proven true, would provide a reasonable indication that one\nor more violations of section one hundred eighty-nine of this article\nare likely to have occurred, and if the allegations in the pleading\nprovide adequate notice of the specific nature of the alleged misconduct\nto permit the state or a local government effectively to investigate and\ndefendants fairly to defend the allegations made.\n 2. In any action brought under this article, the state, a local\ngovernment that participates as a party in the action, or the person\nbringing the qui tam civil action, shall be required to prove all\nessential elements of the cause of action, including damages, by a\npreponderance of the evidence.\n