The New York State Task Force on Life and the Law's 1994 report entitled When Death Is Sought: Assisted Suicide and Euthanasia in the Medical Context explained in Chapter 4, "Decisions at Life's End: Existing Law":

“Although it is frequently argued that suicide assistance and active euthanasia are morally equivalent, the law in all states draws a clear distinction between these two types of acts. In New York, assisting a suicide, except in certain limited circumstances, is a form of second-degree manslaughter. Euthanasia, however, falls under the definition of second-degree murder, as the defendant intentionally causes the death of the victim through his or her direct acts. Because the consent of the victim is not a defense to murder, euthanasia is therefore prosecutable as murder in the second degree. “