N.Y. PEN. LAW § 175.10 : NY Code - Section 175.10: Falsifying business records in the first degree

A  person is guilty of falsifying business records in the first degree
  when he 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.
    Falsifying business records in the first degree is a class E felony.