N.Y. Comp. Codes R. & Regs. tit. 9, § 4400.1
(h) Out-of-state track means a horse track located outside the State of New York, operated lawfully according to the laws of the state or commonwealth in which such facility is situated.
(i) Pool constituents.
A pool is deemed to have been constituted entirely upon the day of the race, all advance days' sales being deemed made upon the day such race is contested. All telephone bets shall be deemed to have been made in the county in which the telephone exchange receiving such telephone call bet is located. In this regard, calls into exchanges located in counties not permitted to accept bets upon certain tracks' races shall not be accepted upon such races.