"[3] The law does not require prosecutors to show that the defendant intended to cause a pecuniary or commercial loss (i.e., depriving a victim of money or property).
"[5]Under New York law, "in any prosecution for falsifying business records, it is an affirmative defense that the defendant was a clerk, bookkeeper or other employee who, without personal benefit, merely executed the orders of his or her employer or of a superior officer or employee generally authorized to direct his or her activities.
[3][1] For example, the Manhattan district attorney's office, from January 2022 through April 2023, brought 117 felony counts of falsifying business records against 29 defendants (some individuals, and others companies).
[7] It is sometimes prosecuted in conjunction with separate crimes, such as petit or grand larceny, offering a false instrument, money laundering, or insurance fraud.
[1] In People v. Smithtown General Hospital (1978), an orthopedic surgeon, a nurse, and a hospital were indicted for allegedly allowing a prosthetic-devices salesman to "participate in a meaningful way" with a total hip arthroplasty, without the surgery patient's consent or knowledge.