Rosie Ruiz, who two years ago lost a winner's wreath in the Boston Marathon after race officials concluded she hadn't run the entire course, was arrested yesterday in New York on charges of stealing $60,000 from her employer.

Police Capt. James Power said she was seized at 11:30 a.m.--30 minutes before this year's Boston Marathon started--at West 43rd Street and Ninth Avenue. He said she had been sought since April 5.

According to Power, officials at Richard Stephens Inc. real estate, where Ruiz worked as a bookkeeper, alleged that Ruiz, 28, had stolen $15,000 in cash and more than $45,000 in checks. She was charged with grand larceny and forgery.

Two years ago, Ruiz, then a virtually unknown runner, stunned the running world when she finished first among the women runners in the Boston Marathon in a time of 2:31.56. It was a course record for women and the third fastest women's marathon time ever. That time was almost 25 minutes faster than her time in the 1979 New York Marathon, the only previous marathon race she had run.

But spotters and other runners in Boston said they could not recall seeing her early in the race. Two Harvard students told race officials they had seen Ruiz join the race about 1 1/2 miles before the finish of the 26-mile 385-yard course.