N.Y. Comp. Codes R. & Regs. tit. 9 § 5116.11
The actual monthly cost of any marketing or promotion expense shall be permitted as set forth in the commission-approved marketing plan, provided that, if applicable, the video lottery gaming agent shall competitively bid any marketing or promotion expense or program in excess of $50,000 and demonstrate to the commission's satisfaction that the cost for such vendor is the lowest available proposal that satisfied the technical requirements of the bid or demonstrated to the commission's satisfaction that costs in excess of those of the lowest bidder are outweighed by the benefits of the chosen bidder. Certain sole source and professional services may be excluded from the competitive bid requirements. Any firm or company exempt from competitive bidding must be at arm's length from the facility.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 5116.11