New York Consolidated Laws, Correction Law - COR § 126. Punishment of superintendent for neglect of duty

If the superintendent of a correctional facility shall wilfully neglect or refuse to make any weekly or monthly return, estimate or statement, or to transmit any statement and certificate of such deposits to the comptroller, as hereby directed, it shall be the duty of the comptroller to notify the commissioner of correction of such omissions, and it shall be the duty of the commissioner of correction to order the superintendent to be prosecuted for the recovery of any moneys which may be in his hands belonging to the state.  The superintendent of a correctional facility shall be liable to indictment and punishment for any wilful neglect of duty, or for any malpractice in the discharge of the duties of his office.