N.Y. Comp. Codes R. & Regs. tit. 9 § 5329.22
An operator shall not knowingly allow, and shall take reasonable steps to prevent, the circumvention of reporting requirements through a patron making a structured wager, including multiple wagers or a series of wagers that are designed to accomplish indirectly that which could not be accomplished directly. A wager or wagers need not exceed the dollar thresholds at any single operator in any single day in order to constitute prohibited structuring. No operator shall encourage or instruct the patron to structure or attempt to structure wagers. This section does not prohibit an operator from informing a patron of the regulatory requirements imposed upon the operator, including the definition of structured wagers. An operator shall not knowingly assist a patron in structuring or attempting to structure wagers.
Each operator shall maintain multiple transaction logs to monitor compliance. Such logs shall record all wagers made within any 24-hour period in excess of $10,000, or in smaller amounts that aggregate in excess of $10,000, when any single officer, employee or agent of such operator has actual knowledge of the wagers or would in the ordinary course of business have reason to know of the wagers. Each log entry shall be made by the employee accepting or approving the wager, immediately after accepting the wager, and shall include at a minimum:
Each operator shall aggregate all wagers in excess of $10,000 when any single officer, employee or agent of such operator would in the ordinary course of business have knowledge of the wagers.
If a patron places a wager that is to be aggregated with previous wagers for which a record has been completed pursuant to this section, the operator shall complete the identification, recordation and reporting procedures for any additional wager regardless of amount occurring during the 24-hour period.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 5329.22