N.Y. Comp. Codes R. & Regs. tit. 9, § 4404.16 – Restrooms.

(a) Except for good cause satisfactory to the commission, each off-track betting branch facility shall provide restroom facilities for patrons.
(b) In determining good cause, the commission may consider the following factors:
1. (1) the physical size of the off-track betting facility;
2. (2) the type of services and amenities offered at the off-track betting facility;
3. (3) the duration of the existing lease or lease renewal;
4. (4) the terms and conditions of an existing lease;
5. (5) the adequacy of water supply and waste disposal systems;
6. (6) the availability of alternative restroom facilities at or near the off-track betting facility; and
7. (7) the public's safety, health and welfare.