N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1006

§ 1006. Refunds. 1. Moneys received by the commission pursuant to this\narticle may be refunded to the party for whose account the same were\nreceived on proof satisfactory to the commission that:\n a. such moneys were in excess of the amount required by law;\n b. the license for which application was made has been refused by the\ncommission;\n c. such moneys were received as a fine and the commission has after\nreview reduced or remitted the amount of such fine; or\n d. upon appeal, the court reduced or remitted the fine imposed.\n 2. Such refunds shall, upon approval by the commission and after audit\nby the comptroller, be paid from any moneys received pursuant to this\narticle.\n