N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1015
4. The provisions of section five hundred thirty-two of this chapter shall apply as follows: a. for all wagers placed at facilities licensed to receive such out-of-state simulcasts in accordance with section one thousand eight of this article, distribution shall first be made in accordance with subdivision three-a, and then fifty percent of the remaining amount in accordance with paragraph a of subdivision three of section five hundred thirty-two of this chapter and the other fifty percent shall be retained by such operator for its general purpose. b. for wagers placed at off-track betting branch offices on out-of-state tracks where such simulcasting is not conducted, in accordance with section five hundred thirty-two of this chapter. c. upon application of any facility licensed in accordance with sections one thousand seven and one thousand nine of this article, the commission shall authorize the imposition of a sum equal to the amount authorized by section five hundred thirty-two of this chapter that shall apply to wagers placed at such facility. Such sums received by facilities licensed in accordance with section one thousand nine of this article shall be retained for the general purpose of the corporation. Such sums received by such facilities licensed in accordance with section one thousand seven of this article shall be distributed as follows: