N.Y. Comp. Codes R. & Regs. tit. 9, § 4122.42 – Quinella.

(a) The quinella is a form of pari-mutuel wagering. Each bettor selects two horses to place first and second in the designated quinella race, the order of placing of the said two horses being immaterial. The quinella is not a parlay and this pool shall be held entirely separate from all other pools, and is in no way a part of the daily double, exacta, triple, superfecta, straight, place or show pools.
(b) [Reserved]
(c) Races in which quinella pools are to be conducted shall be approved by the commission and shall be clearly designated in the racing program.
(d) The design of quinella tickets shall be clearly and immediately distinguishable from other pari-mutuel tickets.
(e) Scratch.
If a horse is scratched or declared a nonstarter, no further tickets may be issued designating such horse, and all tickets previously issued designating such horse shall be refunded and the money deducted from the gross pool.
(f) Failure to select a winning combination.
If no ticket is sold on a winning combination in a quinella pool, the net pool shall be apportioned among those holding tickets designating the horse placing first with any other horse and those holding tickets designating the horse placing second with any other horse, in the same manner in which a place pool is calculated.
(g) Dead heat.
In case of a dead heat between two horses for the first place, that combination shall be the winner of the quinella pool. In cases of a dead heat for first place involving more than two horses, the net pool shall be calculated and distributed to holders of tickets combining any two dead-heated horses as in a win pool dead heat.
(h) In case of a dead heat between two horses for second place, the pool shall be figured as a “place pool,” the holders of tickets combining the winning horse and one of the two horses placing second participating in the payoff.
(i) In case of a dead heat for second place and no tickets are sold on one of the two winning combinations, the entire net pool shall be calculated as a win pool and distributed to those holding tickets on the other winning combination.
(j) If no tickets combine the winning horse with either of the place horses in the dead heat, the pool shall be apportioned among those holding tickets designating the first place horse and any other horse, and those holding tickets designating a second place horse with any other horse, as in a place pool in which a dead heat for place occurs.
(k) If no ticket is sold that would require distribution of a quinella pool to a winner as defined in this section, the track shall make a complete and full refund of the quinella pool.
(l) In the event fewer than four betting interests start, the quinella pool shall be declared off and the gross pool refunded.
(m) This rule shall be prominently displayed throughout the betting area of each track conducting the quinella and printed copies of this rule shall be distributed by the track to patrons upon request.
1. (1) finish first and second, or in a dead heat for first, the winning combination will be the number of such entry or field and the number of the third finishing horse not part of such entry or field;
2. (2) finish first and in a dead heat for second, the winning combination will be the number of such entry or field and the number of the other horse dead-heated for second who is not part of such coupled entry or field;
3. (3) finish in a three-horse dead heat for win with another horse not part of such entry or field, the winning combination will be the number of such entry and the number of the horse not part of such entry.
(n) Winning combination.
The numbers of the first two horses as made official shall be the winning combination regardless of their respective order of finish, except that where more than one of such horses is part of a coupled entry or field with another of such horses, only the one best finisher of such horses shall be counted in the winning combination for payoff, and the horse or horses not in such coupled entry or field finishing the same, or, if applicable, next finishing, shall be the other part of the winning quinella combination. For example, if two horses in a coupled entry (or field):