N.Y. Comp. Codes R. & Regs. tit. 9, § 4624.7
Before any games of chance funds are expended for noncharitable purposes, the licensee organization shall utilize all other sources or potential sources of income to discharge such noncharitable and operating expenses ordinarily incurred. Any licensee organization that is disbursing games of chance funds for noncharitable purposes shall make its general fund and all other books and records available for examination by the commission or the municipal governing body or their representatives upon request.