Lol. That is all they can try to charge? The company may have given some fringe benefits to executives (I am guessing it is about tax treatment of these expenses) that were not accounted for properly? These is normally a tax audit issue and not criminal in nature. Maybe a revised return and pay interest and tax penalties?
It's worth noting that none of this was apparently a problem for the IRS, but it's a problem for New York State? LOL.