New York Consolidated Laws, Penal Law - PEN § 115.10 Criminal facilitation;  no defense

1. The person facilitated was not guilty of the underlying felony owing to criminal irresponsibility or other legal incapacity or exemption, or to unawareness of the criminal nature of the conduct in question or to other factors precluding the mental state required for the commission of such felony;  or

2. The person facilitated has not been prosecuted for or convicted of the underlying felony, or has previously been acquitted thereof;  or

3. The defendant himself is not guilty of the felony which he facilitated because he did not act with the intent or other culpable mental state required for the commission thereof.