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New York Codes, Rules and Regulations (NYCRR)

Title 9 Part 4624

Executive Department

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9 NYCRR 4624.1 - Financial statement form.

Source version current through Sep 30, 2026

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NYCRR title agency
Executive Department
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SGC-13-22-00004-A · Adopted rule
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Jul 20, 2022
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Financial statement form.

(a)The financial statement of games of chance operations required by ordinances or local laws, State laws and this Chapter shall be on form GC-7, as prescribed by the commission. The licensee shall execute and file the original of the report with the clerk or department, a copy with the commission, and when applicable, a copy with the chief fiscal officer of the county, within seven days after the conclusion of each license period. The licensee shall retain a copy of the report for such licensee’s permanent records. When an authorized organization has been licensed to sell bell jar tickets, coin boards, merchandise boards and seal cards, the authorized organization shall, within 15 days after the end of each calendar quarter during which such tickets have been purchased and sold by the licensee, prepare and file a statement of such information on form GC-7Q, as prescribed by the commission. The licensee shall execute and file the original of the quarterly report with the commission. The licensee shall retain a copy of each report for such licensee’s permanent records. Within 30 days after the conclusion of an occasion during which an authorized organization derived at least $30,000 in net raffle proceeds from all raffles conducted during the calendar year, the authorized organization conducting such raffle or raffles and the members in charge of such raffle or raffles, and, when applicable, the authorized games of chance lessor that rented premises therefor, shall each furnish to the clerk or department and the commission a statement of such information on form GC-7R, as prescribed by the commission, subscribed by the member in charge and affirmed by such member as true, under the penalties of perjury, showing the number of tickets printed, the number of tickets sold, the prize, and the number of tickets returned to or retained by the authorized organization as unsold, a description and statement of the fair market value for each prize actually awarded, the amount of the gross receipts derived therefrom, each item of expenditure made or to be made other than prizes, the name and address of each person to whom each such item of expense has been paid, or is to be paid, a detailed description of the merchandise purchased or the services rendered therefor, the net proceeds derived from the raffle at such occasion, the use to which the proceeds have been or are to be applied and shall be the duty of each licensee to maintain and keep such books and records as may be necessary to substantiate the particulars of each such statement, provided however, where the cumulative net proceeds or net profits derived from the conduct of a raffle or raffles are less than $30,000 during any one occasion, in such case, the reporting requirement shall be satisfied by the filing within 30 days of the conclusion of such occasion a verified statement on a form prescribed by the commission attesting to the amount of such net proceeds or net profits and the distribution thereof for lawful purposes with the clerk or department and a copy with the commission. The licensee shall retain a copy of such statement for its records. Any authorized organization required to file an annual report with the Secretary of State pursuant to article 7-A of the Executive Law or the Attorney General pursuant to article 8 of the Estates, Powers and Trusts Law shall include with such annual report a copy of the statement required to be filed with the clerk or department.
(b)Notwithstanding the filing requirements set forth in this Part, an authorized organization may conduct a raffle without complying with such filing requirements, provided, that such organization shall derive net proceeds from raffles in an amount less than $5,000 during the conduct of one raffle and shall derive net proceeds from raffles in an amount less than the amount set forth in General Municipal Law section 190-a(1). Such authorized organizations are not relieved of any other financial reporting and recordkeeping requirements of local, State or Federal laws or rules in regard to the receipt and expenditure of monies, including without limitation the Not-For-Profit Corporations Law.

9 NYCRR 4624.2 - Cash control report.

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Executive Department
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SGC-13-22-00004-A · Adopted rule
Related notice published
Jul 20, 2022
Related notice effective date
Jul 20, 2022

Cash control report.

Every licensee shall attach and file with its financial statement an additional statement (form GC-7B, as prescribed by the commission) setting forth receipts relating to each type of game of chance and the names of the workers. The records setting forth the calculation of the receipts shall be retained by the licensee for such licensee’s permanent records, together with form GC-7B, for a period of not less than four years.

9 NYCRR 4624.3 - Additional license fee.

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Executive Department
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SGC-13-22-00004-A · Adopted rule
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Additional license fee.

(a)Upon the filing of the financial statement of games of chance operations (form GC-7) and attachment, the licensee shall pay to the clerk or department or, where applicable, the chief fiscal officer of the county, as the additional license fee authorized by General Municipal Law section 195-f(4), a sum in the amount of five percent of the reported net proceeds, if any, for the license period covered by such statement. In the case of raffles, the licensee, upon filing the financial statement of raffles operations, shall pay to the clerk or department or, where applicable, the chief fiscal officer of the county, as an additional license fee authorized by General Municipal Law section 195-f(4), a sum in the amount of two percent of the reported net proceeds that exceed $30,000 from all raffles conducted during the calendar year, if any, for that portion of the license period covered by such statement.
(b)Reporting requirements for raffles are as set forth in General Municipal Law section 195-f(2).
(c)As set forth in General Municipal Law section 195-f(4), no fee shall be required where the net proceeds or net profits derived from the conduct of a raffle or raffles are less than $30,000 during any one occasion.
(d)An organization that has filed a verified statement with the clerk or department and the commission attesting that such organization shall derive net proceeds or net profits from raffles in an amount less than $30,000 during one occasion or part thereof that in fact derives net proceeds or net profits of at least $30,000 during any one occasion or part thereof shall be required to obtain a license as required by General Municipal Law sections 190 and 190-a and this Subchapter and shall be subject to the reporting requirements and additional license fees required by General Municipal Law 195-f and this Part.
(e)In the case of bell jars, the licensee, upon filing financial statements of bell jar operations (form GC-7Q) with the commission shall also tender to the commission a sum in the amount set forth in General Municipal Law section 195-q.

9 NYCRR 4624.4 - Notification when no games are played.

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SGC-13-22-00004-A · Adopted rule
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Notification when no games are played.

When no games are held on any date when a license authorizes them to be held, a notification to that effect must be filed with the clerk or department, the officer and the commission.

9 NYCRR 4624.5 - Statements delinquently filed.

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Statements delinquently filed.

(a)The municipal governing body shall not issue a further license to an authorized organization found to be delinquent in filing its financial statement of games of chance operations, its financial statement of raffle operations or its financial statement of bell jar operations. In the case of bell jars, upon such finding by the commission and upon written notification by the commission, to the municipal governing body, the municipal governing body shall forthwith suspend any existing license and cancel the unexpired term thereof pursuant to the provisions of Part 4626 of this Subchapter.
(b)If a licensee fails to file a financial statement of games of chance operations, financial statement of raffle operations or financial statement of bell jar operations, as required by this Part, within five days after notification by the municipal governing body or the commission of delinquency, its license may be suspended pursuant to the provisions of Part 4626 of this Subchapter.

9 NYCRR 4624.6 - Statements defectively filed.

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SGC-13-22-00004-A · Adopted rule
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Statements defectively filed.

If the financial statement of games of chance operations, financial statement of raffle operations or financial statement of bell jar operations filed by a licensee is not properly verified, or not fully, accurately and truthfully completed, no further license shall issue to such licensee, and any existing license may be suspended pursuant to the provisions of Part 4626 of this Subchapter.

9 NYCRR 4624.7 - Nongames of chance books and records available for examination.

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Nongames of chance books and records available for examination.

Before any games of chance funds are expended for noncharitable purposes, the licensee organization shall utilize all other sources or potential sources of income to discharge such noncharitable and operating expenses ordinarily incurred. Any licensee organization that is disbursing games of chance funds for noncharitable purposes shall make its general fund and all other books and records available for examination by the commission or the municipal governing body or their representatives upon request.

9 NYCRR 4624.8 - Special games of chance, raffle and bell jar account.

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Special games of chance, raffle and bell jar account.

(a)For games of chance, bell jar, and for raffle ticket proceeds that exceed $30,000 per calendar year, each licensee must maintain a regular checking account as its games of chance account, which shall be designated the “special games of chance account.” Into this account shall be deposited all and only monies received from admission charges, total profits from games other than merchandise wheels, total cash receipts from merchandise wheels, receipts from the sale of raffle tickets and bell jar tickets, coin boards, merchandise boards and seal cards, and cash bank if such cash bank monies were initially withdrawn from this account. Receipts from the sale of food and refreshments or alcoholic beverages shall not be deposited into this account. Deposits shall be made intact and no later than the next business day following the date of a games of chance license period, excluding raffles bell jars (which shall include coin boards, merchandise boards and seal cards), deposits for which shall be made no later than Wednesday of each week, except when such day is a holiday, in which case said deposit shall be made on the next business day. In the case of bell jars and raffles, each licensee is encouraged to maintain a separate regular checking account which shall be designated the “special raffle account” or “special bell jar account.” Into this account shall be deposited all and only monies derived from the sale of raffle tickets or bell jar tickets, respectively. Deposits shall be made no later than Wednesday of each week, except when such day is a holiday, and in that case such deposit shall be made on the next business day.
(b)In cases where licensed authorized organizations have submitted a verified statement form GCVS-1 in lieu of a raffle license application, the proceeds shall be deposited into a bank account maintained solely by the authorized organization to be dispersed only for lawful expenditures permitted under section 4624.21 of this Part.

9 NYCRR 4624.9 - Method of withdrawal.

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SGC-13-22-00004-A · Adopted rule
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Jul 20, 2022
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Method of withdrawal.

Except for the electronic transfer of funds to the Commission, other State, local and Federal governmental entities in compliance with the lawful expenditures set forth in section 4624.21 of this Part; operating expenses of the authorized organization such as utilities, including light, heat, power and water, telephone, mortgages and payments to licensed games of chance suppliers, all monies withdrawn from the “special games of chance account,” “special raffle account” or “special bell jar account” shall be only by checks having preprinted consecutive numbers, signed by at least two duly authorized officers of the licensee and made payable to a specific person, firm, partnership or corporation with the purpose specified on the check stub; and at no time shall a check be made payable to cash. All checks must be accounted for in the appropriate part of the financial statement of games of chance operations (form GC-7), financial statement of raffle operations (form GC-7R) or financial statement of bell jar operations (form GC-7Q), including voided checks.

9 NYCRR 4624.10 - Purposes of withdrawal.

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Purposes of withdrawal.

Monies withdrawn from the “special games of chance account,” “special raffle account” or the “special bell jar account” shall only be for one or more of the following purposes:

(a)the payment of necessary and reasonable expenses incurred in connection with the conduct of games of chance, raffles and bell jars, which shall consist of: purchase, rental or repair of games of chance, raffles and bell jar supplies and equipment; rent, if the premises where games of chance are conducted are rented; bookkeeping or accounting services according to the schedule of compensation prescribed by the commission; janitorial services; guard services; utility supplies; license fees; the cost of bus transportation, if authorized by the clerk or department; and any other expenses solely and directly applicable to games of chance, raffles and bell jars;
(b)the disbursement of net proceeds derived from the conduct of games of chance, raffles and bell jars for one or more of the lawful purposes defined in the Games of Chance Licensing Law and this Chapter, regulations and section 4624.21 of this Part;
(c)the transfer of net proceeds derived from the conduct of games of chance, raffles and bell jars into one or more interest-bearing accounts, pending a disbursement for one or more of the lawful purposes defined in the Games of Chance Licensing Law and section 4624.21 of this Part.

9 NYCRR 4624.12 - Commingling prohibited.

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SGC-13-22-00004-A · Adopted rule
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Commingling prohibited.

The commingling of monies derived from the conduct of games of chance with any other funds of the licensee is prohibited.

9 NYCRR 4624.13 - Bookkeeping system required.

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Bookkeeping system required.

Each licensee shall maintain a single-entry bookkeeping system for the purpose of recording all receipts and expenditures in connection with the conduct of games of chance and the disbursement of net proceeds derived therefrom. Such bookkeeping system shall consist of a columnar book prepared in the manner shown in Exhibits 1 and 2 (Appendix T-2 of this Title) and shall be maintained on a calendar- or fiscal-year basis. In the case of raffles and bell jars, each licensee shall maintain a single-entry bookkeeping system for the purpose of recording all receipts and expenditures in connection with the conduct of raffles and bell jars and the disbursement of net proceeds derived therefrom. Such bookkeeping system shall consist of a columnar book maintained on a calendar-year or fiscal-year basis. The functions of bookkeeper and duly authorized signer of checks shall not be performed by the same persons.

9 NYCRR 4624.14 - Books and records available for examination.

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Books and records available for examination.

The books of account shall be kept up-to-date. The columnar books, deposit books, savings account passbooks, cancelled checks, checkbooks, deposit slips, bank statements and copies of financial statements of games of chance operations (form GC-7), financial statements of raffle operations (form GC-7R) and financial statement of bell jar operations (form GC-7Q) for the previous 18 months, and all other books of account, shall be available at all games of chance license periods and other reasonable times for examination by the commission, clerk or department and officer or their representatives. The books of account and all documents supporting the entries made in the books of account shall be kept by the licensee for a period of not less than four years.

9 NYCRR 4624.15 - Financial report to membership.

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Financial report to membership.

Each licensee shall require its treasurer or its duly designated officer to report in writing to its chief officer and membership, at least once a month, the number of games of chance license periods played, the number of raffles conducted, the number of bell jar deals sold since the last report and the net profit or loss from the operation of each games of chance license period, raffle and bell jar deal. The chief officer shall require monthly deposit slips, bank statements, checking accounts and bankbooks to be exhibited at each such meeting, and such items shall be open to individual membership inspection. Such information must be incorporated in the minutes or proper records of each licensee. Where a licensee is an auxiliary or an affiliate of a parent organization, a copy of the written report shall be filed with the executive officer of the parent organization and incorporated in its minutes.

9 NYCRR 4624.16 - Deposit of games of chance, raffles and bell jar funds.

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Deposit of games of chance, raffles and bell jar funds.

All monies must be deposited and kept in banks located within the boundaries of New York State. When said monies are deposited into a checking account, the account shall be designated “special games of chance account” when deposited into an interest-bearing account, certificate of deposit or federally insured money market account, the account or certificate shall be designated “special games of chance savings account.” Every licensee shall designate its president or chief officer to receive from the bank the monthly statements, cancelled checks of the special games of chance, special raffle and special bell jar accounts and the records of all other games of chance accounts who shall verify and reconcile the GC-7's, GC-7Q's and GC-7R's, original bank deposit slips, books and records with the treasurer at least monthly.

9 NYCRR 4624.17 - Expenditure of funds after cessation of games of chance.

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Expenditure of funds after cessation of games of chance.

An organization that has ceased to conduct games of chance for any reason, and has unexpended games of chance funds, shall:

(a)disburse such funds for lawful purposes within a period of one year after the cessation of the conduct of games of chance; or
(b)disburse such funds in accordance with a plan of expenditure approved in advance by the commission. Upon final disbursement of such funds, in the case of bell jar, each organization shall submit to the commission a final quarterly statement of bell jar operations (GC-7Q) documenting the final disposition of such funds. In the case of raffles with net proceeds of at least $30,000 from all raffles conducted during the calendar year, each organization shall submit to the commission and to the municipal clerk a final financial statement of raffle operations (GC-7R) documenting the final disposition of such funds. In the case of casino-type games of chance, each organization shall submit to the commission and to the municipal clerk a final financial statement of games of chance operations (GC-7) documenting the final disposition of such funds. This provision applies notwithstanding the requirements of section 4624.1 of this Part.

9 NYCRR 4624.18 - Financial statement to be filed by lessor.

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Financial statement to be filed by lessor.

A licensed authorized games of chance lessor shall execute and file a financial statement of rental income on form GC-9, as prescribed by the commission. The original of the form shall be filed with the licensing authority and one copy with the commission.

9 NYCRR 4624.19 - Time for filing lessor financial statement.

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Time for filing lessor financial statement.

Licensed games of chance lessors shall file form GC-9 with the licensing authority and commission within seven days after the conclusion of each leased license period.

9 NYCRR 4624.20 - Special games of chance rental account.

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Special games of chance rental account.

Each licensed authorized games of chance lessor shall maintain a games of chance rental account, which shall be designated the “special games of chance rental account” and which shall be in the form of a regular checking account. Into this account shall be deposited all, and only, monies received from rentals of premises for the conduct of games of chance. All disbursements related to the rental of premises for the conduct of games of chance and for lawful purposes shall be made from this account.

9 NYCRR 4624.21 - Lawful expenditures.

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Lawful expenditures.

(a)Expenditures solely and directly applicable to games of chance. The expenditures listed in this subdivision do not require the prior approval of the commission and must simply be reported in part B on form GC-7 and GC-7R, where applicable:
(1)Equipment and supplies. Purchase and rental of games of chance equipment, tables and chairs, dice, cards, games of chance currency, etc.
(2)Rent. Rent paid to licensed games of chance lessors.
(3)Services. Janitorial and custodial services, guard service, preparation of GC-7's and GC-7R's and maintaining a monthly bookkeeping system.
(4)License fees. All amounts paid to the municipality. Additional license fees must be reported in part C on form GC-7 and GC-7R, and part B on form GC-7Q.
(5)Other Expenses. Printing of games of chance forms; house rules, postage for games of chance purposes; fidelity bonds for persons responsible for games of chance funds; repairs to games of chance equipment; advertising expenses; bank charges, etc.
(b)Expenditures for worthy causes. Expenditures for the following items, which do not require prior commission approval, shall be reported in part E on form GC-7 and part D on forms GC-7Q and GC-7R.
(1)Charitable. Donations to nationally or locally recognized charitable organizations.
(2)Patriotic. Contributions to or participation in patriotic, civic and community projects, such as Veterans' Day activities, Memorial Day and Independence Day observances, memorials, etc.; uniforms, instruments and traveling expenses for bands that participate in civic, patriotic and community activities.
(3)Youth activities. Donations for nationally or locally recognized youth athletic, recreational and civic programs.
(4)Educational. Contributions for open scholarships, where recipients are not limited to children of the licensee, its auxiliary or affiliate and selection committee is not dominated by members of the licensee, its auxiliary or affiliate; teachers’ salaries; exchange student funds; books for libraries and equipment for schools or other educational organizations.
(5)Religious. Contributions or expenditures for religious purposes and activities such as clerics' salaries, maintenance of religious buildings, and the purchase of religious supplies.
(6)Fire-fighting activities and volunteer ambulance corps. Expenditures incurred in providing services in case of fire, accidents, sudden severe illness, public calamity or other emergencies; purchase of vehicles, apparatus, equipment and uniforms; attending training schools and inspections; participation in drills and exhibitions; membership fees of licensee organization in fire-fighting and emergency medical technician associations.
(7)Veterans activities that initiate, perform or foster the provision of services to veterans by encouraging the gathering of such veterans and enable or further the erection or maintenance of facilities for use by such veterans that shall be used primarily for charitable or patriotic purposes or those purposes that shall be authorized by a bona fide organization of veterans, provided however that such proceeds are disbursed pursuant to section 189 of the General Municipal Law and the commission’s rules.
(c)Guidelines for all other expenditures. All expenditures must be reasonable, justifiable and directly related to carrying out one or more of the licensee organization's lawful purposes, as defined in General Municipal Law section 186(5).
(1)An organization engaged exclusively in any of the lawful purposes set forth in General Municipal Law section 186(5) does not need prior written approval from the commission in regard to expenses directly related to carrying out one or more of such organization’s lawful purposes, with the exception of those expenses listed in paragraph (3) of this subdivision.
(2)Expenditures requiring no written approval. The operating expenses of authorized organizations set forth in this paragraph do not require written commission approval, unless as otherwise set forth in the applicable subparagraph of this paragraph: (i) materials and labor for repairs that are necessary for normal maintenance, including electrical, roofing, heating, hardware, paint, lumber, etc. However, such expenditures are limited to $10,000 in the aggregate in a calendar year. Such expenditures, when in excess of $10,000, require prior written permission from the commission; (ii) janitorial and custodial salaries, including all payroll taxes;
(iii)supplies, such as cleaning materials, brooms, shovels, floor wax, paper supplies, etc.;
(iv)utilities, including light, heat, power and water; (v) rubbish removal;
(vi)insurance, including fire, workers' compensation, public liability, burglary, robbery and property damage;
(vii)real estate taxes;
(viii)snow removal charges;
(ix)telephone charges; (x) printing and mailing charges; and
(xi)legal, accounting fees or other professional fees not exceeding $5,000 per calendar year.
(3)Expenditures requiring prior written approval. An authorized organization shall submit an Application for Permission to Disburse Net Proceeds of Games of Chance (GC-317) to the commission when requesting approval of certain expenses as set forth in this paragraph. Organizations of veterans shall file with the commission a copy of the minutes of the meeting of the membership authorizing any of the expenditures set forth in this paragraph, in lieu of filing a GC-317 form:
(i)mortgages;
(ii)rent paid by licensee organization for use of property for its activities;
(iii)new buildings, additions, renovations or repairs in excess of $10,000 per calendar year;
(iv)purchase of air conditioning units, furniture, furnishings, office and kitchen equipment and motor vehicles;
(v)repair, maintenance and acquisition of parking lots;
(vi)salaries, other than those authorized in paragraphs (3) of subdivision (a) and
(5)of subdivision (b) of this section and subparagraph (ii) of paragraph (2) of this subdivision; and
(vii)legal, accounting or other professional fees exceeding $5,000 per calendar year.
(d)Disapproved expenditures. All types of authorized organizations may not use games of chance funds for the expenditures set forth in this subdivision, except that an organization of veterans, in strict compliance with such organization’s charter and bylaws, shall file with the commission a copy of the minutes of the meeting of membership authorizing any of the expenditures set forth in this subdivision:
(1)entertainment or social activities for the benefit of members of licensee organization, its auxiliary or affiliate. At all times it should be borne in mind that the use of games of chance funds for the exclusive benefit of members of the licensee organization, its auxiliary or affiliate is unlawful and prohibited;
(2)welfare, sick or death benefit funds for members and families;
(3)dues and assessments;
(4)gifts or loans to members of licensee organization, its auxiliary or affiliate;
(5)convention expenses for delegates of licensee organization, its auxiliary or affiliate;
(6)any and all expenses connected with bars and the dispensing of alcoholic beverages;
(7)television or other amusement devices for use of the licensee organization, its auxiliary or affiliate;
(8)expenses and salaries connected with other fundraising activities, such as the operation of food service facilities and concessions; or
(9)tickets purchased from profit or not-for-profit organizations, such as raffle or theatre tickets, for use by members.
(e)Interest-bearing accounts.
(1)Pending disbursement, games of chance funds may be transferred from the special games of chance checking account into one or more interest-bearing accounts. The commission allows transfer only into savings accounts, money market accounts and certificates of deposit insured by the U.S. Government, and U.S. Treasury Bills. Monies transferred remain part of the unexpended balance of games of chance funds and any account into which the games of chance funds are transferred shall be designated a “special games of chance account.” Advance approval by the commission of such transfers is not required, however, a memo covering each transfer should accompany the appropriate financial statement. Such memo shall reflect the date, check number, amount and complete description of the account into which the games of chance funds have been transferred, including bank name, address, telephone number and account number.
(2)No expenditures may be made directly from an interest-bearing account. The funds must be redeposited in the special games of chance account, and disbursed in accordance with section 4624.9 of this Part.
(3)Establishment of a building fund. Such building fund must be established in accordance with provisions of paragraph (1) of this subdivision. Before the monies in such building fund can be used, it is required that the licensee submit form GC-317 and receive approval from the commission. Organizations of veterans shall file with the commission a copy of the minutes of the meeting of the membership authorizing the establishment of a building fund in lieu of filing a GC-317. The funds must be redeposited into the special games of chance checking account before being disbursed.
(4)All interest earned by interest-bearing accounts shall be considered part of the unexpended games of chance balance and shall be reported at least once a year in part E-4 of form GC-7, part C-3 on form GC-7Q and part D-4 of form GC-7R.

9 NYCRR 5624.11 - Direct disbursement from interest account prohibited

Source version current through Sep 15, 2021

Later State Register activity may affect this section.

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Dates and status
NYCRR title agency
Executive Department
Section status
Section source receipt
Source version current through
Sep 15, 2021

The disbursement of net proceeds on deposit in an interest-bearing account for one or more lawful purposes shall be made by transferring the amount of the intended disbursement back into the “special games of chance account,” “special raffle account” or “special bell jar account” and then withdrawing the amount therefrom in the manner prescribed in section 4624.9 of this Part.

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