N.Y. Comp. Codes R. & Regs. tit. 9 § 4101.16
Any person who, or firm, association or corporation that, holds any concession, right or privilege to perform any service or sell any article at any track at which pari-mutuel harness racing meets are conducted must submit to the commission a copy of each report, advice or other document that such person, firm, association or corporation furnishes or is required to furnish to the licensed harness racing association or corporation in order to substantiate any commissions, rentals, service fees and similar financial or other arrangements between the parties. Any person, firm, association or corporation operating a concession, performing any service or selling any article at more than one licensed harness racing track must submit separate reports of such operation at each track.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4101.16