N.Y. Comp. Codes R. & Regs. tit. 9, § 4121.1
A protest may be made only by an owner, manager, trainer or driver of one of the contending horses. A protest must be made any time before the winnings are paid over, and shall be reduced to writing and sworn to before a judge of the meeting. A protest shall contain at least one specific charge that, if true, would prevent the horse that is the subject of the protest from winning or competing in the race.