New York Consolidated Laws, Penal Law - PEN § 195.06-a. Killing a police work dog or police work horse

A person is guilty of killing a police work dog or police work horse when such person intentionally kills a police work dog or police work horse while such dog or horse is in the performance of its duties and under the supervision of a police officer.  For purposes of this section, “police work dog” or “police work horse,” as the case may be, shall mean any dog or horse owned or harbored by any state or municipal police department or any state or federal law enforcement agency, which has been trained to aid law enforcement officers and is actually being used for police work purposes.

Killing a police work dog or police work horse is a class E felony.