Falsifying Business Records in the First and Second Degrees, New York Penal Law sections 175.10 and 175.05 respectively, are extremely serious offenses. Need a forgery defense lawyer in Bronx, Manhattan, Brooklyn, Queens, or Staten Island?Call the law offices of Jason A. Steinberger today! Forgery is a white collar criminal offense that involves creating a false written document with the intent to defraud. A survey of years of New York criminal cases, showing that the prosecution of falsifying business records in first degree is common. The defendants engaged in two fraudulent and illegal schemes to increase the number of Original Medicare residents at MORRIS PARK.