N.Y. Comp. Codes R. & Regs. tit. 9, § 4300.21
On a daily basis each authorized pari-mutuel wagering entity shall retain and account for each pari-mutuel teller all pari-mutuel tickets or vouchers cashed, refunded or canceled and all draws and returns by the teller. Each authorized pari-mutuel wagering entity shall then retain these records at least three years after the end of the calendar year or until such time as released by the commission.