In People v. Gurino, 143 A.D.2d 362 (2d Dept. 1988), the defendant, who was president and sole shareholder of company, and who was under federal indictment, was also convicted of Offering a False Instrument for Filing in the First Degree. The instrument in that case was a questionnaire the defendant's employee had filed with New York City Board of Education, in which the employee falsely stated that there were no "actions or proceeding pending in this State or in any jurisdictions ... against any of the company's officers or principals." The Second Department reversed the defendant's conviction for lack of evidence that the defendant "had specific knowledge of the completion and filing of the challenged questionnaire."