Is creating your own handicap parking space illegal?

My neighbor decided that she didn t want anyone to park in a parking spot that she favors. So she spray painted the space to look as a handicap parking space she even brought a generic handicap plaque to hang on a tree in from of the space. I even have video of her and her boyfriend creating this "handicap space"Is this illegal? And if so who do I need to report this too?

Parking in New York