N.Y. Comp. Codes R. & Regs. tit. 9, § 4011.23 – WIN-3.

(a) When consistent with the public interest and the best interests of racing generally, the commission may approve a request from a track operator to offer “WIN-3” betting as a service to the betting public. Other names for such bets may be approved by the commission.
(b) The “WIN-3” is a unique pari-mutuel pool, separate from all other pari-mutuel pools. The object of the WIN-3 is to select the winners only of three consecutive races (legs) designated by the track operator and advertised clearly in the betting program.
1. (1) Patrons shall be advised by public address to hold all WIN-3 tickets and the circumstances leading to such announcement: after the first leg if no bet selects a winner of the first leg; after the second leg if no bet combines the winners of the first two legs; and after the third leg if no bet combines all three winners.
2. (2) Should there be no bets on any winning combination, then all bets combining two winners shall be considered winning bets and paid a price per dollar bet calculated as with dead heat winning combinations. Consolation tickets combining such two winners shall be entitled to a winning payoff in addition to a consolation payoff.
3. (3) Should there be no bets combining winners of two legs, then all bets selecting a winner shall be considered winning bets and paid a price per dollar bet calculated as with winning dead heat combinations. Consolation tickets shall be entitled to a winning payoff in addition to a consolation payoff.
4. (4) Should there be no bets on any winner, the WIN-3 shall be declared off and the entire pool refunded.
  (f) Race cancellations.
5. (1) If any leg is cancelled or declared non-betting before the start of the first leg, the pool shall be refunded.
6. (2) If either the second or third leg (or both) are cancelled or declared non-betting after the start of the first leg, payoffs will be determined on the basis of contested legs.
  (g) Scratches and consolations.
7. (1) Refunds. In the event a betting entry is scratched (which hereinafter includes being declared a non-starter or a non-betting starter) from any leg of the WIN-3 prior to the start of the first leg, all bets containing such scratched betting entry shall be refunded to determine the gross pool and removed from further consideration in the pool. Coupled entries and fields are only considered “scratched” for purposes of this section in accordance with the provisions of section 4009.20 of this Title.
8. (2) Consolations.
  1. (i) In the event a betting entry is scratched in the second leg after the start of the first leg a consolation payoff shall be computed for those bets combining the winners of the first and third legs with such scratched horse as follows: from the gross pool shall be deducted the statutory take-out and then the amount represented by bets on combinations involving entries scratched from the third leg (reduced by the rate of statutory take-out thereon). The resulting remainder shall be divided by the amounts bet on the combination of such first and third leg winners with all betting entries in the second leg (less breaks) to determine the consolation price per dollar payable to those bets combining winners of the first and third legs with an entry scratched in the second leg. The break shall not be deducted from the pool.
  2. (ii) In the event a betting entry is scratched in the third leg after the start of the first leg, a consolation payoff shall be computed for those bets combining the winners of the first and second legs with such scratched horse as follows: from the gross pool shall be deducted the statutory take-out and then the amount represented by bets on combinations involving entries scratched from the second leg (reduced by the rate of statutory take-out thereon). The resulting remainder shall be divided by the amount bet on the combination of such first and second leg winners with all betting entries in the third leg (less breaks) to determine the consolation price per dollar payable to those bets combining winners of the first and second legs with an entry scratched in the third leg. The breaks shall not be deducted from the pool.
  3. (iii) In the event betting entries are scratched in both the second and third legs after the start of the first leg, a consolation payoff shall be computed for those bets combining the winner of the first leg with entries scratched in both the second and third legs as follows: From the gross pool shall be deducted the take-out and the remainder shall be divided by the amount bet on the winner of the first leg combined with all other entries (less breaks) to determine the consolation price per dollar payable to those tickets combining the winner of the first leg with entries scratched from both the second and third legs. The breaks shall not be deducted from the pool.
  4. (iv) Dead heat computations for consolation payoffs shall be consistent with the principles in subdivision (d) of this section as applied to remainders for payoff as determined in this subdivision.
(c) Winning payoff price.
From the gross pool is deducted the take-out and consolation payoff amounts, if any, and the resulting balance, divided by the amount wagered on the winning combination, less breaks, shall determine the payoff per dollar on winning bets.
(d) Dead heat winners.
If there are two or more winning combinations because of a dead heat in one or more legs there shall be a separate payoff price per dollar calculated for each winning combination as follows: from the gross pool is deducted the take-out, consolation payoff amounts, if any, and amounts wagered on all winning combinations; the balance shall be divided by the number of different winning combinations upon which bets were sold, each resulting allocated part being assigned to each respective winning combination; an allocated part plus the amounts bet on each winning combination when divided by the amount bet on such winning combination (less breaks) shall be the resulting payoff per dollar per respective winning combination.
(e) Failure to select a winning combination.
(h) This rule shall be prominently displayed throughout the betting area of the track and printed copies shall be made available by the track to patrons upon request.