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 B - Harness Racing
Part 4122 - PARI-MUTUEL WAGERING
Section 4122.17 - Payment where no wagering on a position

(a) If there is no money wagered on the winner to win, the win pool shall be refunded.

(b) If no money has been wagered to place on a horse that is placed first or second in a race, the place pool for that race shall be apportioned among the holders of the place tickets on the other horse that was placed first or second.

(c) If no money has been wagered to show on a horse that has placed first, second or third in a race, the show pool in that race shall be apportioned among the holders of show tickets on the other horses that are placed first, second or third in that race.