N.Y. Comp. Codes R. & Regs. tit. 9 § 5329.26
In the event that an operator or its employee, sports pool vendor or employee of a sports pool vendor, becomes aware, or reasonably suspects, a person has obtained a personal benefit or a benefit for another person by a dishonest or unlawful act affecting the conduct of a wager or a sports event, the results of which formed the basis, in whole or in part, of a wager; and/or there has been an unlawful act that has affected a wager or a sports event the results of which formed the basis, in whole or in part, of a wager, such operator, operator's employee, sports pool vendor or sports pool vendor's employee shall give promptly the commission a written notice advising the commission of all material facts known about the matter and any documents or other evidence in the possession or control of such entity or person in connection with the matter.
If an operator, operator's employee, sports pool vendor or sports pool vendor's employee is approached with an offer or promise of a bribe or with a request or a suggestion for a bribe or for any improper, corrupt or fraudulent act or practice in relation to a wager or a sports event relating to a wager or with a suggestion that any wager or sports event relating to a wager be conducted otherwise than in accordance with the rules and regulations of the commission, it shall be the duty of such person to report such suggestion, offer, promise or bribe promptly to the commission. Failure to so report shall subject such person or persons and such operator and/or sports pool vendor associated with such person to the penalties and other actions the commission may take.
An operator shall report promptly to the commission any other suspicious activity involving such operator in the operation of sports pools, whether such acts are committed by such operator, operator's employee, sports pool vendor or sports pool vendor's employee, or whether such acts are committed against such operator or sports pool vendor, including, without limitation, criminal activity, financial irresponsibility, fraud, misrepresentation, security breaches, breach of confidentiality of a patron's personal information or any violation of article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law or this Part.
In the event an operator or sports pool vendor becomes aware of or reasonably suspects that the integrity of a sports event or occurrence within a sports event has been affected or compromised by wagering activity, such licensee or vendor shall report to the commission promptly all facts and circumstances relating to such awareness or suspicion.
In the event an operator becomes aware or reasonably suspects that there is a fraudulent or suspicious transaction in the operation of sports pools that may involve money laundering, or an activity similar to money laundering, as set forth in section 5315.17 of this Title, the operator shall report promptly in writing the suspicious activity to the commission. Nothing in this section shall relieve the operator from any related reporting requirements under any other local, State or Federal laws. Such operator shall make available to the commission any documents or access to computer or other data systems that the commission may request in connection with the matter.
An operator:
An operator shall maintain a copy of any report filed and the original or business record equivalent of any supporting documentation for a period of five years from the date of filing the report.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 5329.26