Is it legal for a 12 year old to babysit for children that are 10, 9, 8, 7 and 5 years of age all at the same time?

It is certainly not wise even for a short 10 minute time, but I know of no law that prohibits it. However, if a report is made against the parents for doing so, I imagine an investigation into the matter might conclude the practice by the parents is not in the childrens' best interests. That investigation could lead to other adverse consquences against the parents for child endangerment, abandonment etc....

This is one of those situations where no law prohibits the act, but there probably should be one. Twelve is the really the absolute minimum age where a child should be permitted to babysit, and then not for five children. Should something happen, the parents could be held liable for child neglect or endangerment.

As the other attorneys have noted, this is a situation where everything is fine until it isn't. New York, like most states doesn't have a statute specifically stating at what age a child may be left home alone and/or for how long. This is a very subjective issue, with experts, parents and others in disagreement. As anyone who has ever been around children can say, there are some children age 12 that are more responsible than their parents, and some 18 year olds that have the practical judgment of a toddler (or so it seems). Unless you are aware of a specific circumstance that indicates the children are at risk, there's no need to bring this up to anyone else. If these kids are your neighbors, and you are genuinely concerned for their welfare, you may want to speak with the parents and volunteer to be a back-up resource for the kids in the event they need assistance from an adult and they cannot reach their parents. This would be a very kind gesture, but you should only do it if you truly want to help.