N.Y. Laws » CHAPTER Penal / PART Specific Offenses / TITLE Offenses Involving Fraud / ARTICLE Offenses Involving False Written Statements
New York Consolidated Laws

N.Y. Penal Law § 175.00 (2026)

Definitions of terms

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 175.00 Definitions of terms.
  The following definitions are applicable to this article:
  1. "Enterprise" means any entity of one or more persons, corporate or
otherwise, public or private, engaged in business, commercial,
professional, industrial, eleemosynary, social, political or
governmental activity.
  2. "Business record" means any writing or article, including computer
data or a computer program, kept or maintained by an enterprise for the
purpose of evidencing or reflecting its condition or activity.
  3. "Written instrument" means any instrument or article, including
computer data or a computer program, containing written or printed
matter or the equivalent thereof, used for the purpose of reciting,
embodying, conveying or recording information, or constituting a symbol
or evidence of value, right, privilege or identification, which is
capable of being used to the advantage or disadvantage of some person.
Notes of Decisions
Cited in 41 cases (4 in the last 5 years), 1984–2025 · leading case: People v. Bloomfield, 844 N.E.2d 296 (N.Y. 2006).
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People v. Bloomfield, 844 N.E.2d 296 (N.Y. 2006). · cites it 4× “The issue presented by this appeal is whether there is sufficient evidence that fraudulent letters kept in the files of an enterprise’s legal counsel, rather than at the company’s headquarters, were “[b]usiness record[s]” as defined by Penal Law § 175.00 (2). We conclude that…”
People v. Golb, 15 N.E.3d 805 (N.Y. 2014). “Although defendant sent damning emails in Schiffman’s name to NYU addresses, that does not constitute the creation or falsification of an NYU business record that is “kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity” and…”
People v. Kisina, 924 N.E.2d 792 (N.Y. 2010). · cites it 2× “kept or maintained by an enterprise for the purpose of evidencing or reflecting its condition or activity” (Penal Law § 175.00 [2]; cf. CPLR 4518 [admissibility of business records at trial as an exception to the hearsay rule]).”
People v. Perry, 199 A.D.2d 889 (N.Y. App. Div. 3d Dep't 1993). · cites it 2× “00 (3) broadly defined written instrument to include written or printed matter "or the equivalent thereof’.”
People v. Robinson, 53 A.D.3d 63 (N.Y. App. Div. 2d Dep't 2008). “00 [1] [in forgery prosecutions, “ ‘(w)ritten instrument’ means any instrument or article, including computer data or a computer program, containing written or printed matter or the equivalent thereof, used for the purpose of reciting, embodying, conveying or recording…”
Empire State Bldg. Assocs. v. Trump Empire State Partners, 245 A.D.2d 225 (N.Y. App. Div. 1st Dep't 1997). “, Empire’s filing of purportedly false information, “exposed [Trump, as] Lessor, to [potential] criminal liability” under Penal Law § 175.00 et seq., prohibiting the filing of false instruments.”
People v. Papatonis, 243 A.D.2d 898 (N.Y. App. Div. 3d Dep't 1997). · cites it 2× “A “written instrument” is defined as “any instrument or article * * * containing written or printed matter * * * used for the purpose of* * * conveying * * * information * * * which is capable of being used to the advantage * * * of some person” (Penal Law § 175.00 [3]). Quite…”
People v. Jones, 32 N.Y.3d 1146 (2018). “For purposes of the OCCA, an "enterprise" may itself be legitimate, as the term includes the traditionally lawful entities referenced in the Penal Law § 175.00 (1) definition of enterprise ( see Penal Law §§ 460.”
People v. Stuart, 123 A.D.2d 46 (N.Y. App. Div. 2d Dep't 1986). “First, the "Specials” sheets clearly constituted writings maintained by LIALS for the purpose of evidencing or reflecting its condition or activity, thereby satisfying the statutory definition of a "business record” (see, Penal Law § 175.”
People v. DeRue, 179 A.D.2d 1027 (N.Y. App. Div. 4th Dep't 1992). “With respect to counts one through four, offering a false instrument for filing in the first degree, the court found that the invoices are not written instruments within the meaning of Penal Law § 175.00 (3) because there was no proof that demonstrated that an invoice is…”
People v. Ackermann, 44 Misc. 3d 626 (N.Y. Sup. Ct. 2014). · cites it 2× “(See Penal Law § 175.00 [2]; 22 NYCRR 104.1.) Moreover, the evidence adduced in the grand jury established that when he signed the criminal complaint against Stolarik, defendant intended to conceal the fact that his arrest of Stolarik was without probable cause.”
People v. Coe, 131 Misc. 2d 807 (N.Y. Sup. Ct. 1986). “It can hardly be argued that Isabella is not an " 'enterprise’ ” as that term is defined in Penal Law § 175.00 (1). The statute requires an expressed intent to defraud.”
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