2014 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 5-A - (518 - 532) OFF-TRACK PARI-MUTUEL BETTING
518 - Off-track pari-mutuel betting; objectives.

  518.  Off-track pari-mutuel betting; objectives. In the exercise of
  the power vested in it by subdivision one of section nine of article one
  of the  state  constitution,  the  legislature  hereby  prescribes  that
  off-track  pari-mutuel  betting  on  horse  races,  conducted  under the
  administration of the state racing and wagering board in the manner  and
  subject to the conditions provided for in this article, shall be lawful,
  notwithstanding  the  provisions  of  any other law, general, special or
  local,  including  any  law  prohibiting   or   restricting   lotteries,
  pool-selling  or  bookmaking or any other kind of gambling; it being the
  purpose of this article to derive from such betting,  as  authorized  by
  this article, a reasonable revenue for the support of government, and to
  prevent  and  curb  unlawful  bookmaking  and  illegal wagering on horse
  races. It is also the intention of this article to ensure that off-track
  betting is conducted in a manner compatible with the well-being  of  the
  horse racing and breeding industries in this state, which industries are
  and  should  continue  to be major sources of revenue to state and local
  government and sources of employment for thousands of state residents.