NEW YORK PENAL LAW
Section 250.15 Failure to report wiretapping
A telephone or telegraph corporation is guilty of failure to report wiretapping when, having knowledge of the occurrence of unlawful wiretapping, it does not report such matter to an appropriate law enforcement officer or agency.
Failure to report wiretapping is a class B misdemeanor.
Section 250.35 Failing to report criminal communications
1. It shall be the duty of a telephone or telegraph corporation, or an entity operating an electronic communications service, and of any employee, officer or representative thereof having knowledge that the facilities of such corporation or entity are being used to conduct any criminal business, traffic or transaction, to furnish or attempt to furnish to an appropriate law enforcement officer or agency all pertinent information within his possession relating to such matter, and to cooperate fully with any law enforcement officer or agency investigating such matter.
2. A person is guilty of failing to report criminal communications when he knowingly violates any duty prescribed in subdivision one of this section.
Failing to report criminal communications is a class B misdemeanor.