N.Y. Rac. Pari-Mut. Wag. & Breed. Law § 911
The commission shall study the impact of advance deposit wagering on horse racing and pari-mutuel handle in New York state. The study shall include but not be limited to the impact of out-of-state entities accepting wagers from New York state residents, the annual dollar amount wagered by New York state residents through out-of-state advance deposit wagering accounts, the number of out-of-state advance deposit wagering accounts held by New York state residents, and information concerning New York state residents who utilize out-of-state advance deposit wagering accounts, including, but not limited to, residency. The commission shall submit the study, together with any recommendations, to the governor and legislature no later than September fifteenth, two thousand twelve.
N.Y. Rac. Pari-Mut. Wag. and Breed. Law § 911