N.Y. Comp. Codes R. & Regs. tit. 9 § 4101.17
At the end of each meet such person, firm, association or corporation shall prepare and send to the commission a record of such firm, association or corporation's operations at the track in the form of a profit and loss statement. Such report shall show the gross revenues derived from the meeting as well as all expenses paid or accrued during the same period. Income and expense items must be shown in detail. Such report must be verified by at least two of the principal officers of the firm, association or corporation, if an association or corporation, and by one or more owners or proprietors thereof if not an association or corporation. Such report must be filed with the commission within 30 days after the end of each individual meet. Such person, firm, association or corporation shall submit to the commission verified financial statement including (a) a balance sheet and (b) a statement of profit and loss showing the combined operations for that year and the results of such operations for each specific harness racing meet at which he, she, they or it conducted business during the year. These reports must be filed with the commission within 75 days after the end of the calendar or fiscal year of such person, firm, association or corporation. The end of the calendar or fiscal year reports must be verified as required under section 4101.10(c)(1) and (2) of this Part.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4101.17