States are co-sovereigns with general police powers. In this case, the NY Ct of Appeals would have the final say, and SCOTUS could only intervene if NY somehow violated federal law.
Whether someone falsified business records is state law. There's no federal issue here. But it's all calvinball.
That is to say, the state court of last resort has final say over state law, and SCOTUS won't take up the question if there exist adequate and independent state grounds.
In this case, there is no reason for SCOTUS to get involved.