N.Y. Comp. Codes R. & Regs. tit. 9, § 4122.10
The method of selling pari-mutuel tickets shall be approved by the commission and the State Tax Commission. No employee of a licensed track assigned to or working in the pari-mutuel department shall accept a wager from any person except through the track's pari-mutuel windows and in the regular course of business. No employee of the pari-mutuel department of any licensed corporation or association shall be permitted to bet during those periods of any day that such person is actually working in such capacity.