N.Y. Comp. Codes R. & Regs. tit. 9 § 5315.14

Current through Register Vol. 46, No. 45, November 2, 2024

Section 5315.14 - Review, examination of records

(a) The commission or the commission's designee may:

(1) conduct periodic examinations of the accounting and financial records of gaming facility licensees;

(2) review the accounting principles and procedures used by gaming facility licensees;

(3) review and observe methods and procedures used by gaming facility licensees to count and handle cash, chips, tokens, gaming coupons, tickets, gaming wagers, gaming payments and negotiable instruments;

(4) examine accounting and financial records of the gaming facility licensee or a person controlling, controlled by or under common control with the gaming facility licensee, within a gaming facility licensee's establishment or gaming facility licensee's other establishments located in New York, or other locations as agreed to with the gaming facility licensee;

(5) request the gaming facility licensee to file copies of tax returns, tax records and tax adjustments with the commission; and

(6) obtain copies from the gaming facility licensee of outstanding deposited check instruments, checks returned and held, collection activities taken and settlement of disputed items.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 5315.14

Adopted New York State Register November 16, 2016/Volume XXXVIII, Issue 46, eff. 11/16/2016