140:, from January 2022 through April 2023, brought 117 felony counts of falsifying business records against 29 defendants (some individuals, and others companies). It is sometimes prosecuted in conjunction with separate crimes, such as petit or grand
99:
is an element of the offense; under New York law, the defendant's "intent" is his or her "conscious objective or purpose." The law does not require prosecutors to show that the defendant intended to cause a pecuniary or commercial loss
179:, without the surgery patient's consent or knowledge. They were charged with first-degree falsifying business records, the charge being that they "omitted to make true entries in required reports in order to conceal the crimes of
554:
156:. The crime occurs in different factual contexts: for example, defendants have been prosecuted for falsifying business records as part of a scheme to steal from a company; as part of scheme to fail to report income (and thus
119:
that the defendant was a clerk, bookkeeper or other employee who, without personal benefit, merely executed the orders of his employer or of a superior officer or employee generally authorized to direct his activities."
543:
603:
111:
commits the crime of falsifying business records in the second degree, and when his intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof."
180:
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omits to make a true entry in the business records of an enterprise in violation of a duty to do so which he knows to be imposed upon him by law or by the nature of his position; or
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333:
448:
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175:, a nurse, and a hospital were indicted for allegedly allowing a prosthetic-devices salesman to "participate in a meaningful way" with a
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229:
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137:
579:
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who in 2017 pleaded guilty to grand larceny, falsifying business records and tax fraud as part of a mortgage and tax scheme;
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218:, convicted in 2005 on 22 counts, including grand larceny, conspiracy, falsifying business records and securities fraud;
401:
670:
567:
85:
alters, erases, obliterates, deletes, removes or destroys a true entry in the business records of an enterprise; or
615:
261:
363:
91:
prevents the making of a true entry or causes the omission thereof in the business records of an enterprise."
627:
128:
The offense of falsifying business records is commonly prosecuted in New York, and it is a frequent part of
527:
465:
415:
Trump's indictment, explained: Falsifying business records, prosecutors' challenges, and what's next
665:
96:
232:, convicted in 2005 on three felony counts of soliciting illegal campaign contributions during a
225:
44:
176:
67:
187:." The court rejected the defendants' motion to dismiss the indictment. The case is cited in
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643:
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The Broad Scope of "Intent to
Defraud" in the New York Crime of Falsifying Business Records
8:
221:
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161:
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as part of a wider fraud scheme; or for creating false applications for benefits.
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Under New York law, "in any prosecution for falsifying business records, it is an
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75:
236:, and one misdemeanor count of falsifying business records of the contributions;
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192:
188:
659:
239:
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Notable people convicted in New York of falsifying business records include:
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The crime becomes one of the first degree, and a felony, when an individual
375:
Ryan
Goodman, Norman L. Eisen, Siven Watt, Joshua Kolb and Joshua Stanton,
334:
Survey of Past New York Felony
Prosecutions for Falsifying Business Records
249:
82:
makes or causes a false entry in the business records of an enterprise; or
157:
52:
27:
282:
570:, Allen Matkins Leck Gamble Mallory & Natsis LLP (April 5, 2023).
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Falsifying business records is also a crime in other states, such as
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256:
of 34 counts of falsifying business records in connection with a
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145:
141:
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for a charge of falsifying business records in the second degree
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Anatomy of a
Falsifying Business Records Case Under New York Law
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for a charge of falsifying business records in the first degree
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290:
278:
60:
258:
hush money payment to pornographic film actress Stormy
Daniels
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195:
texts discussing criminal liability for certain omissions in
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Alteration of
Medical Records: Turning a Winner into a Loser
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Live
Updates: Trump Guilty on All Counts in Hush-Money Case
496:
Clarence Norman Is Guilty of
Illegal Campaign Contributions
479:
Tyco's Ex-Chief and Top Aide Are
Convicted of Grand Larceny
438:, 93 Misc. 2d 736, 402 N.Y.S.2d 318 (N.Y. Sup. Ct. 1978).
78:
in the second degree when, with intent to defraud, he:
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Is
Falsifying A Business Record A Crime In California?
160:); for creating or filing fraudulent certificates of
512:Notorious Landlord Is Sentenced to a Year in Jail
657:
49:falsifying business records in the second degree
57:falsifying business records in the first degree
332:Siven Watt, Norman L. Eisen and Ryan Goodman,
214:, the former chief executive and chairman of
70:for the misdemeanor second-degree crime are:
104:, depriving a victim of money or property).
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449:Legal Significance of Charting — Part I
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366:, Lippes Mathias LLP (April 4, 2023).
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435:People v. Smithtown General Hospital
169:People v. Smithtown General Hospital
138:Manhattan district attorney's office
650:New York Criminal Jury Instructions
644:New York Criminal Jury Instructions
455:, 18(9), pp. 17-25, September 1987.
13:
468:, Dateline, Vol. 15, No. 3 (2016).
413:Louis Jacobson & Amy Sherman,
14:
682:
637:
592:Hawaii Revised Statutes § 708-872
181:unauthorized practice of medicine
74:A person is guilty of falsifying
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628:Maine Criminal Code, 17-A, § 707
230:Brooklyn Democratic organization
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305:, a similar crime is called
264:to be convicted of a felony.
136:' offices. For example, the
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616:Oregon Rev. Stat. § 165.080
146:offering a false instrument
20:Falsifying business records
10:
687:
307:falsifying private records
228:and powerful chair of the
392:N.Y. Penal Code § 175.10.
349:N.Y. Penal Code § 175.05.
604:Ky. Rev. Stat. § 517.050
555:Alaska Stat. § 11.46.630
312:
132:prosecutions brought by
671:U.S. state criminal law
402:N.Y. Penal Law § 175.15
39:Elements and punishment
26:in the laws of several
464:Frances A. Ciardullo,
177:total hip arthroplasty
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502:(September 27, 2005).
494:Anemona Hartocollis,
260:, becoming the first
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544:Ala. Code § 13A-9-45
477:Andrew Ross Sorkin,
226:New York assemblyman
566:Keith Paul Bishop,
222:Clarence Norman Jr.
212:L. Dennis Kozlowski
162:liability insurance
117:affirmative defense
518:(October 3, 2017).
453:Nursing Management
242:, a New York City
216:Tyco International
173:orthopedic surgeon
134:district attorneys
130:white-collar crime
45:New York State law
447:Helen Creighton,
340:(March 21, 2023).
254:convicted in 2024
16:Criminal activity
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124:Prosecutions
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224:, a former
171:(1978), an
158:evade taxes
53:misdemeanor
28:U.S. states
660:Categories
419:Politifact
283:California
295:Kentucky
287:Delaware
244:slumlord
68:elements
55:, while
275:Alabama
234:primary
189:medical
185:assault
142:larceny
299:Oregon
297:, and
291:Hawaii
279:Alaska
97:Intent
61:felony
43:Under
313:Notes
303:Maine
301:. In
152:, or
22:is a
191:and
183:and
102:i.e.
66:The
167:In
662::
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481:,
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426:^
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100:(
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