N.Y. Comp. Codes R. & Regs. tit. 9 § 4204.10
Any person, firm, association or corporation, who holds, any concessions, right or privilege, to perform any service or sell any article at any quarter horse race track at which pari-mutuel meets are conducted must submit to the commission a copy of each report, advice or other document which that person, firm, association or corporation furnishes or is required to furnish to the licensed quarter horse racing association or corporation pursuant to any agreement written or oral, with such racing association or any other arrangement between such parties. At the end of each racing meeting, such person, firm, association or corporation shall prepare and send to the commission a record of its operations at the track in the form of a profit and loss statement. Such report shall contain detailed statement of revenues and expenses paid or accrued during the period and shall be sworn to by at least two of the principal officers of such firm. Such report must be filed with the commission within 30 days after the end of each racing meeting. Such firm, person, association or corporation shall also submit to the commission a verified financial statement including a balance sheet, supporting schedules, and such other details as may fully acquaint the commission with all of the facts pertaining to its operation during the year. These reports shall be filed within 75 days after the end of the calendar or fiscal year of such person, firm, association or corporation.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4204.10