The court properly imposed consecutive sentences for the separate and distinct crimes of criminal sexual act in the third degree and falsifying business records in the first degree. An element of the latter crime is that a defendant's "intent to defraud includes an intent to commit another crime or to aid or conceal the commission thereof" (Penal Law § 175.10). However, criminal sexual act is not, by definition, an essential element of first-degree falsifying business...
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