N.Y. Comp. Codes R. & Regs. tit. 21, § 459.7 – Tampering and theft of services.

(a) Except as provided for in section 459.9 of this Part, a utility may reserve the right to discontinue service to a customer in any and all cases in which the facts establish, with reasonable certainty, that the meter or service laterals, or any part of same, have been tampered with in any manner which affects the proper operations of the same or the registering on the meter of the full amount of electricity being consumed. In cases where tampering and/or theft of service has been established, the customer shall pay the following charges to the utility:
1. (1) the amount owed based upon the estimated consumption of electricity not recorded on the meter; and
2. (2) the damage to or any loss or destruction of the meter and other property of the utility. All damages will be based on current replacement cost.
(b) Where the utility has disconnected service, such service will not again be restored unless the customer pays the foregoing charges to the utility or agrees to make such payments under an installment plan.