N.Y. Gen. Oblig. Law § 5-421

§ 5-421. Losers of certain sums may recover them. Every person who\nshall, by playing at any game, or by betting on the sides or hands of\nsuch as do play, lose at any time or sitting, the sum or value of\ntwenty-five dollars or upwards, and shall pay or deliver the same or any\npart thereof, may, within three calendar months after such payment or\ndelivery, sue for and recover the money or value of the things so lost\nand paid or delivered, from the winner thereof.\n