2006 New York Code - Protection Against Fraud.

 
    § 411. Protection against fraud.  a. Any person who shall:
    1. Knowingly make any false statement, or
    2. Falsify or permit to be falsified any record of the policemen's and
  firemen's retirement system,
  in any attempt to defraud such system as the result of such act shall be
  guilty of a misdemeanor.
    b.  In  the  event  that  any  change  or  error  in any record of the
  policemen's  and  firemen's  retirement  system  causes  a   member   or
  beneficiary  of  such  system to receive more or less than he would have
  been entitled to receive had such record been correct, the  comptroller,
  upon  the  discovery  of  any  such  change or error, shall correct such
  record.  As far as practicable, the comptroller shall adjust payments in
  such a manner that the actuarial equivalent of any benefit  rightly  due
  shall be paid.