N.Y. Penal Law § 177.30: Health care fraud; affirmative defense

§ 177.30 Health care fraud; affirmative defense.

In any prosecution under this article, it shall be an affirmative

defense that the defendant was a clerk, bookkeeper or other employee,

other than an employee charged with the active management and control,

in an executive capacity, of the affairs of the corporation, who,

without personal benefit, merely executed the orders of his or her

employer or of a superior employee generally authorized to direct his or

her activities.