N.Y. Comp. Codes R. & Regs. tit. 9, § 4122.18 – Dead heats and coupled entries.

(a) If two horses finish in a dead heat for first place, the money in the win mutuel pool is divided between the two dead-heaters as in a place pool.
(b) If two horses finish in a dead heat for second place, the division is made as follows: there shall be allotted to the pool of the winner of the race one half of the place pool and the two dead-heaters one-half each of the remaining half of the place pool.
(c) Coupled entries and fields.
If two horses coupled in the betting as an entry or the field finish first and second, first and third or second and third, the division of the net show pool shall be as follows: two-thirds of the net show pool shall be allotted to the pool of the entry and the balance one-third to the other horse.
(d) In the event that one horse of the entry or the field finishes first or second and the other part of the entry or field finishes in a dead heat for third with another horse, the division of the net show pool shall be as follows: one-half of the net show pool shall be allotted to the pool of the entry, one-third to the horse finishing first or second, and one-sixth to the horse finishing in the dead heat with the entry for third.
(e) If the entry or field horses should finish first, second and third, the entire money in each pool goes to the entry or field tickets, no other tickets participating.