Judgment unanimously affirmed.
Memorandum:
Defendant contends that her conviction of insurance fraud in the third degree (Penal Law § 176.20) must be reversed because the proof is insufficient to establish that she committed arson or any other act that could be construed as a fraudulent insurance act and is also insufficient to establish the value element of that crime.
The essence of insurance fraud is the filing of a false written statement...
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