N.Y. PEN. LAW § 240.50 : NY Code - Section 240.50: Falsely reporting an incident in the third degree

A  person  is  guilty  of  falsely  reporting an incident in the third
  degree when, knowing the information reported, conveyed or circulated to
  be false or baseless, he:
    1. Initiates or circulates a false report or  warning  of  an  alleged
  occurrence  or impending occurrence of a crime, catastrophe or emergency
  under circumstances in which it is not unlikely  that  public  alarm  or
  inconvenience will result; or
    2. Reports, by word or action, to an official or quasi-official agency
  or   organization  having  the  function  of  dealing  with  emergencies
  involving danger to life or property, an alleged occurrence or impending
  occurrence of a catastrophe or emergency which did not in fact occur  or
  does not in fact exist; or
    3. Gratuitously reports to a law enforcement officer or agency (a) the
  alleged  occurrence  of  an  offense  or  incident which did not in fact
  occur; or (b)  an  allegedly  impending  occurrence  of  an  offense  or
  incident  which  in fact is not about to occur; or (c) false information
  relating to an actual offense or incident or to the alleged  implication
  of some person therein; or
    4.  Reports,  by word or action, an alleged occurrence or condition of
  child abuse or maltreatment which did not in fact occur or exist to:
    (a) the statewide central register of child abuse and maltreatment, as
  defined in title six of article six of the social services law, or
    (b) any person required to report cases of suspected  child  abuse  or
  maltreatment  pursuant  to  subdivision  one  of  section  four  hundred
  thirteen of the social services law, knowing that the person is required
  to report  such  cases,  and  with  the  intent  that  such  an  alleged
  occurrence be reported to the statewide central register.
    Falsely  reporting  an  incident  in  the  third  degree  is a class A
  misdemeanor.