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2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 4 - (Racing, Pari-Mutuel Wagering and Breeding Law) QUARTER HORSE RACING AND BREEDING
434 - Annual audit.

NY Rac, Pari-Mut Wat & Breeding L § 434 (2016) What's This?
  434.  Annual  audit.  The  comptroller  or  his  legally authorized
  representative is authorized to and shall from time to time but at least
  annually examine the accounts and  books  of  the  fund,  including  its
  receipts and disbursements.

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