New York Consolidated Laws, Social Services Law - SOS § 150. Penalty for neglect to report or for making false report

1. Any commissioner of public welfare, deputy commissioner, town or city public welfare officer, service officer, or any officer or employee who shall neglect or refuse to render any account, statement or report required by or pursuant to this chapter, or who shall delay, neglect or refuse to forward any application for public assistance or care, or shall wilfully make false report or shall neglect to pay over any money within the time required by law, shall forfeit two hundred dollars and shall be liable to an action for all money which shall be in his hands with the interest thereon after the time the same should have been paid over.

2. Any officer, department or board, in case of failure to receive an application for public assistance and care, or a report or account required by this chapter, shall notify the district attorney having authority in such public welfare district.

3. The district attorney, upon receiving such notice, shall prosecute in the name of such officer, department or board for the recovery of the penalty or of such money, or both.  The penalty and the sum recovered shall be deposited in the public welfare fund of the public welfare district or of a town or city thereof, as the case may be.