2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 6 - (Racing, Pari-Mutuel Wagering and Breeding Law) NEW YORK CITY OFF-TRACK BETTING CORPORATION
621 - Annual and special reports.

  621.  Annual  and  special  reports. Within one hundred twenty days
  after the end of the fiscal  year  of  the  corporation,  the  directors
  thereof  shall  submit  to the governor, the legislature, the racing and
  wagering board and the state comptroller a complete and detailed  report
  setting forth:
1. Its operations and accomplishments during such fiscal year;
2. Its receipts and expenditures during such fiscal year in accordance
  with  categories  or  classifications established by the corporation for
  its own operating and capital outlay purposes;
3. Its assets and liabilities at the end of such fiscal year including
  a schedule of its bonds, notes or other obligations and  the  status  of
  reserves, depreciation, special, sinking or other funds;
4.  Details of branch offices being planned or in the process of being
  constructed or otherwise established and branch offices that  have  been
  constructed or established;
5.   Such   other  information  relating  to  the  operations  of  the
  corporation as shall be requested by any party receiving such report.