N.Y. Comp. Codes R. & Regs. tit. 9, § 4122.19 – Incomplete finishes.

(a) When only two horses finish a race the show pool, if any, shall be distributed the same as in a place pool.
(b) When only one horse finishes a race the place and show pools, if any, shall be distributed the same as in a win pool.
(c) In any race in which no horses finish, all money wagered on the race shall be refunded.