N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 316

§ 316. Books and records of pari-mutuel betting. Every corporation or\nassociation conducting a harness horse race meeting at which pari-mutuel\nbetting is authorized shall keep its books and records so as to clearly\nshow by a separate record the total amount of money contributed to every\npari-mutuel pool including daily double pools, if any. The state tax\ncommission or its duly authorized representatives shall at all\nreasonable times have access to all such books and records for the\npurpose of examining and checking the same and ascertaining whether or\nnot the proper amount or amounts due to this state are being paid by\nsuch licensed corporation or association.\n