N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 112

§ 112. Pari-mutuel operations; filing of tax forms and other\nstatistics. The commission and the commissioner of taxation and finance\nshall approve all systems used for data processing and communications in\nthe operation of pari-mutuel betting and, in its discretion, the\ncommission may establish, by regulation, uniform protocols to be\nemployed for the merging of wagers deposited with one pari-mutuel\noperator with the wagers deposited with another pari-mutuel operator.\n