N.Y. Comp. Codes R. & Regs. tit. 9 § 5315.4
A gaming facility licensee shall assure the financial integrity of gaming operations by the maintenance of a gaming bankroll, or equivalent provisions, adequate to pay prizes to gaming patrons when due by maintaining, on a daily basis, a gaming bankroll, or equivalent provisions, in an amount at least equal to such facility's immediate cash requirement exposure for player prizes. To demonstrate such financial integrity, a gaming facility licensee shall maintain a minimum bankroll established through the use of the minimum bankroll verification worksheet provided by the commission to calculate and determine the minimum bankroll. Thirty days prior to the issuance of an operation certificate, each gaming facility licensee shall submit to the commission for review and, in the discretion of the commission, approval the minimum bankroll verification worksheet. Each gaming facility licensee shall continually review and evaluate daily bankroll requirements and notify the commission in writing if such licensee requests to change the amount of the minimum bankroll. Such notification shall be provided to the commission at least 10 days prior to the implementation of a new funding level. Maintenance of a minimum bankroll is subject to audit or review by the commission.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 5315.4