New York Codes, Rules and Regulations
Title 9 - EXECUTIVE DEPARTMENT
Subtitle T - New York State Gaming Commission
Chapter I - Division of Horse Racing and Pari-Mutuel Wagering
Subchapter A - Thoroughbred Racing
Article 1 - Rules of Racing
Part 4009 - PARI-MUTUEL OPERATION
Section 4009.16 - Record of calculations

(a) The association, if operating a pari-mutuel system without the totalisator system, shall, in taking off total or mutuel ticket sales, prepare two additional carbon copies thereof at the time of making and furnish the same to the respective designated representatives of the commission and State Tax Commission before the calculations for mutuel prices to be paid shall have been made.

(b) At race meetings where the totalisator machine is operated, if any additional method of calculation is used or undertaken, full records thereof shall be furnished to the commission and the State Tax Commission.