N.Y. Comp. Codes R. & Regs. tit. 9, § 5315.14 – Review, examination of records. | Midpage
§ 5315.14
N.Y. Comp. Codes R. & Regs. tit. 9, § 5315.14
Review, examination of records.
Executive Department
(a) The commission or the commission’s designee may:
(1) conduct periodic examinations of the accounting and financial records of gaming facility licensees;
(2) review the accounting principles and procedures used by gaming facility licensees;
(3) review and observe methods and procedures used by gaming facility licensees to count and handle cash, chips, tokens, gaming coupons, tickets, gaming wagers, gaming payments and negotiable instruments;
(4) examine accounting and financial records of the gaming facility licensee or a person controlling, controlled by or under common control with the gaming facility licensee, within a gaming facility licensee’s establishment or gaming facility licensee’s other establishments located in New York, or other locations as agreed to with the gaming facility licensee;
(5) request the gaming facility licensee to file copies of tax returns, tax records and tax adjustments with the commission; and
(6) obtain copies from the gaming facility licensee of outstanding deposited check instruments, checks returned and held, collection activities taken and settlement of disputed items.