N.Y. Criminal Procedure Law § 40.10 (2026)

§ 40.10 Previous prosecution; definitions of terms.
  The following definitions are applicable to this article:
  1.  "Offense."  An "offense" is committed whenever any conduct is
performed which violates a statutory provision defining an offense; and
when the same conduct or criminal transaction violates two or more such
statutory provisions each such violation constitutes a separate and
distinct offense.  The same conduct or criminal transaction also
establishes separate and distinct offenses when, though violating only
one statutory provision, it results in death, injury, loss or other
consequences to two or more victims, and such result is an element of
the offense as defined.  In such case, as many offenses are committed as
there are victims.
  2.  "Criminal transaction" means conduct which establishes at least
one offense, and which is comprised of two or more or a group of acts
either (a) so closely related and connected in point of time and
circumstance of commission as to constitute a single criminal incident,
or (b) so closely related in criminal purpose or objective as to
constitute elements or integral parts of a single criminal venture.