New York Penal Law Section 250.15 - Failure to report wiretapping.

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.

Last modified: February 3, 2019