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New York regulations

Title 9 Part 5109

Executive Department

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Compiled text through Nov 15, 2021Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

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9 NYCRR 5109.1 - Annual audit and other related reports

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Dates and status
Compiling agency
Executive Department
Text status
Source-only entry
Compiled text through
Nov 15, 2021
Register checked through
July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status
No later Register activity identified in this check.
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Jun 6, 2026

9 NYCRR 5109.2 - Submission of standard financial and statistical reports

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Dates and status
Compiling agency
Executive Department
Text status
Source receipt
Compiled text through
Nov 15, 2021
Register checked through
July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status
No later Register activity identified in this check.
Source snapshot
Jun 6, 2026
(a)Each video lottery gaming agent, unless specifically exempted by the commission, shall file quarterly reports of financial, statistical, and informational data. The commission shall prescribe a set of standard reporting forms and instructions to be used by each video lottery gaming agent in filing such reports.
(b)Each report required to be submitted to the commission by this Part shall be received or postmarked not later than the required filing date unless specific approval for an extension is granted in writing to the video lottery gaming agent by the commission. Requests for such extension must be submitted to the commission in writing prior to the required filing date. Quarterly reports shall be due not later than 45 days following the end of the last month of any quarter.
(c)In the event of a video lottery gaming agent license termination, change in business entity, or material change in ownership, the commission may at the commission’s discretion require the filing of an interim report, as of the date of occurrence of the event.
(d)Copies of all financial statements and statistical reports required to be filed with the commission shall be furnished by the video lottery gaming agent.

9 NYCRR 5109.3 - Format and structure of accounting records

No later Register activity identified in this check.

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Dates and status
Compiling agency
Executive Department
Text status
Source receipt
Compiled text through
Nov 15, 2021
Register checked through
July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status
No later Register activity identified in this check.
Source snapshot
Jun 6, 2026
(a)Maintenance.

The video lottery gaming agent shall maintain complete, accurate, legible and permanent records of all transactions pertaining to such agent’s revenues, expenses, assets, liabilities, and equity in conformance with generally accepted accounting principles. The failure of the video lottery gaming agent to maintain records according to such principles shall be a violation of these regulations.

(b)Specific requirements for records.

The accounting records maintained by the video lottery gaming agent shall be maintained using a double-entry system of accounting with transactions recorded on the accrual basis and supported by detailed subsidiary records. Such subsidiary records shall include, at a minimum, all of the following:

(1)detailed general ledger accounts identifying all revenue, expenses, assets, liabilities, and equity for the video lottery gaming agent;
(2)a record of all investments, advances, loans, and accounts receivable balances due the video lottery gaming agent;
(3)a record of all loans and other accounts payable by the video lottery gaming agent;
(4)a record of all accounts receivable written off as uncollectible by the video lottery gaming agent;
(5)journal entries prepared by the video lottery gaming agent;
(6)records that identify video lottery terminal drop and video lottery terminal win for each video lottery terminal and records accumulated for each video lottery terminal by shift or by another accounting period pre-approved in writing by the commission;
(7)records supporting the accumulation of the costs for complimentary services and items including records required to fully comply with all the Federal financial recordkeeping requirements enumerated in 31 CFR part 103;
(8)records required by a video lottery gaming agent’s system of internal control;
(9)work papers supporting the daily reconciliation of cash accountability;
(10)records supporting the utilization of any expenses funded by the marketing and promotion program;
(11)other records that the commission has required, in writing, to be maintained.
(c)Retention.

Notwithstanding any of this Subchapter to the contrary, all accounting records shall be kept for a period of not less than seven years from their respective dates.

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