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New York regulations

9 NYCRR 5329.30

Executive Department

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Accounting and financial records

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Accounting and financial records

Compiled text through Nov 15, 2021

Register checked through Jul 29, 2026

Later Register activity found — review the notice before relying on the compiled text.

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
Later Register activity found — review the notice before relying on the compiled text.
Latest notice
WCB-01-26-00003-A · Adopted rule · Apr 22, 2026
Source snapshot
Jun 6, 2026
(a)Record of transactions.

Each casino sports wagering licensee shall maintain complete, accurate and legible records of all transactions pertaining to such licensee’s revenues, expenses, assets, liabilities and equity in conformance with generally accepted accounting principles. The failure of a casino sports wagering licensee to maintain such records according to such principles shall be a violation of this section.

(b)Accounting requirements.

The accounting records maintained by a casino sports wagering licensee 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, each of the following:

(1)detailed general ledger accounts identifying all revenue, expenses, assets, liabilities and equity for such licensee;
(2)a record of all investments, advances, loans and accounts receivable balances due to such casino sports wagering licensee;
(3)a record of all loans and other accounts payable by such casino sports wagering licensee;
(4)a record of all accounts receivable written off as uncollectible by such casino sports wagering licensee;
(5)records that identify total winnings paid out:
(i)on each sports wager; or
(ii)by another accounting period pre-approved in writing by the commission;
(6)records required by such casino sports wagering licensee’s system of internal controls;
(7)work papers supporting the monthly reconciliation of cash accountability; and
(8)other records that the commission may require, in writing, to be maintained.
(c)Retention period.

Notwithstanding anything in this section to the contrary, each accounting record shall be kept by a casino sports wagering licensee for a period of not less than five years from date of creation of such record.

State Register activity

2 rulemakings · 3 notices

  1. Residents and fellows.

    WCB-01-26-00003Workers' Compensation BoardPart-level action

    The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5329).

    1. Adopted ruleWCB-01-26-00003-A

      Addition of section 329-1.3(e) to Title 12 NYCRR.

      Register Apr 22, 2026 · Filed Apr 3, 2026 · Effective Apr 22, 2026

      Register PDF, pp. 22–126

  2. Sports wagering at gaming facilities.

    SGC-12-19-00007State Gaming CommissionPart-level action

    The Register recorded this action against the whole Part, which includes this section (9 NYCRR Part 5329).

    1. Adopted ruleSGC-12-19-00007-A

      Addition of Part 5329 to Title 9 NYCRR.

      Register Jun 26, 2019 · Filed Jun 11, 2019 · Effective Jun 26, 2019

      Register PDF, pp. 17–19

    2. Proposed ruleSGC-12-19-00007-P

      Addition of Part 5329 to Title 9 NYCRR.

      Register Mar 20, 2019

      Register PDF, pp. 14–15

Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

State Register notices matched to this citation. This is Register status evidence, not compiled regulation text: a notice does not by itself amend the text shown here.

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