N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 239: Books and records of pari-mutuel betting

§ 239. Books and records of pari-mutuel betting. Every corporation or

association conducting a horse race meeting at which pari-mutuel betting

on the races run at such meeting is authorized shall keep its books and

records so as to clearly show by a separate record the total amount of

money contributed to every pari-mutuel pool, including daily double

pools, if any. The department of taxation and finance or its duly

authorized representatives shall at all reasonable times have access to

all such books and records for the purpose of examining and checking the

same and ascertaining whether or not the proper amount or amounts due to

the state are being paid by such licensed or franchised corporation.