Both sides of the bribe are illegal and can result in arrest and criminal prosecution.
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Contact the offices of the NYS Attorney General. They will help you to find the correct law enforcement agency to assist in bringing this conduct into the light. My colleagues are correct in that both offering and accepting a bribe is against the law.
Offering,accepting,placing and soliciting a bribe are all criminal activities. The bribery need not ever occur for someone to be guilty. Attempted bribery, conspiracies etc all are forbidden. Under certain circumstances, if you knowingly conceal or fail to disclose bribery will also be deemed criminal. I hope this answer paints the working definition of bribery with a very broad brush.
Bribery in NY state involves payment to a public official intended to influence their actions in their official positions. Both giver and receiver are subject to prosecution. Usually how it is proven is that one of the individual's either providing or accepting the bribe is caught doing something else illegal and they are "turned" to get others for a better deal.