Section 411. Protection against fraud

a. Any person who shall:
    1. Knowingly make any false statement, or
    2.  Falsify or permit to be falsified any record of the New York state
  and local police and fire retirement system, in any attempt  to  defraud
  such system as the result of such act shall be guilty of a misdemeanor.
    b.  Any  violation  of subdivision a of this section that results in a
  member or beneficiary of the retirement system receiving  a  benefit  or
  payment in excess of one thousand dollars more than he or she would have
  been entitled to shall be a class E felony. Any violation of subdivision
  a  of  this  section  that  results  in  a  member or beneficiary of the
  retirement system receiving a benefit or  payment  in  excess  of  three
  thousand  dollars  more than he or she would have been entitled to shall
  be a class D felony.
    c. In the event that any change or error in any record of the New York
  state and local police and fire retirement system  causes  a  member  or
  beneficiary  of  such  system to receive more or less than he would have
  been entitled to receive had such record been correct, the  comptroller,
  upon  the  discovery  of  any  such  change or error, shall correct such
  record. As far as practicable, the comptroller shall adjust payments  in
  such  a  manner that the actuarial equivalent of any benefit rightly due
  shall be paid.