2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 13 - DESTINATION RESORT GAMING
Title 5 - (1331 - 1346) REQUIREMENTS FOR CONDUCT AND OPERATION OF GAMING
1334 - Internal controls.

  1334.  Internal  controls.  1. Each applicant for a gaming facility
  license  shall  create,  maintain,  and  file  with  the  commission   a
  description of its internal procedures and administrative and accounting
  controls  for  gaming  operations that conform to commission regulations
  and provide adequate and  effective  controls,  establish  a  consistent
  overall  system of internal procedures and administrative and accounting
  controls and conform to generally accepted  accounting  principles,  and
  ensure that gaming facility procedures are carried out and supervised by
  personnel  who  do  not  have  incompatible functions. A gaming facility
  licensee's internal controls shall contain a  narrative  description  of
  the  internal  control  system  to  be  utilized by the gaming facility,
  including, but not limited to:
(a) Accounting controls, including the standardization  of  forms  and
  definition of terms to be utilized in the gaming operations;
(b)  Procedures,  forms, and, where appropriate, formulas covering the
  calculation of hold percentages;  revenue  drop;  expense  and  overhead
  schedules;  complimentary  service or item; junkets; and cash equivalent
  transactions;
(c) Procedures within the cashier's cage for the receipt, storage  and
  disbursal of chips, cash, and other cash equivalents used in gaming; the
  cashing  of  checks;  the redemption of chips and other cash equivalents
  used  in  gaming;  the  pay-off  of  jackpots;  and  the  recording   of
  transactions pertaining to gaming operations;
(d) Procedures for the collection and security of moneys at the gaming
  tables;
(e)  Procedures  for the transfer and recordation of chips between the
  gaming tables and the cashier's cage;
(f) Procedures for the transfer of moneys from the  gaming  tables  to
  the counting process;
(g)  Procedures  and  security  for  the  counting  and recordation of
  revenue;
(h) Procedures for the security,  storage  and  recordation  of  cash,
  chips and other cash equivalents utilized in the gaming;
(i)  Procedures  for  the  transfer of moneys or chips from and to the
  slot machines;
(j) Procedures and standards for the  opening  and  security  of  slot
  machines;
(k)  Procedures  for  the  payment  and  recordation  of  slot machine
  jackpots;
(l) Procedures for the cashing and recordation of checks exchanged  by
  casino patrons;
(m) Procedures governing the utilization of the private security force
  within the gaming facility;
(n)  Procedures and security standards for the handling and storage of
  gaming apparatus including cards, dice, machines, wheels and  all  other
  gaming equipment;
(o) Procedures and rules governing the conduct of particular games and
  the responsibility of gaming facility personnel in respect thereto;
(p)  Procedures for the orderly shutdown of gaming facility operations
  in the event that a state  of  emergency  is  declared  and  the  gaming
  facility  licensee is unable or ineligible to continue to conduct gaming
  facility operations during such a state of emergency,  which  procedures
  shall  include,  without limitation, the securing of all keys and gaming
  assets.
2. No minimum staffing requirements shall be included in the  internal
  controls created in accordance with subdivision one of this section.