N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 311

§ 311. Refunds. Moneys received by the commission pursuant to this\narticle may within one year from the receipt thereof be refunded to the\nparty for whose account the same were received on proof satisfactory to\nthe commission that:\n 1. such moneys were in excess of the amount required by law;\n 2. the license for which application was made has been refused by the\ncommission;\n 3. such moneys were received as a fine and the commission has after\nreview reduced the amount of such fine; or\n 4. upon judicial review, a court of competent jurisdiction reduced or\nremitted the fine imposed.\n Such refunds shall, upon approval by the commission and after audit by\nthe comptroller, be paid from any moneys in the custody of the\ndepartment received pursuant to this article.\n