N.Y. Comp. Codes R. & Regs. tit. 9, § 5319.45 – Software requirements for percentage payout.

(a) If progressives, bonus systems, merchandise and so on are external to a game’s prize pool, the values shall not be included in the percentage-payout calculation. The independent testing laboratory approved by the commission shall provide the minimum and maximum theoretical payout percentage for the game within a certification report, unless otherwise noted. Additional external awards added to a game shall require a re-evaluation of the theoretical payout percentage, considering the value of the award and other relevant factors. The independent testing laboratory approved by the commission shall re-evaluate a game’s theoretical payout percentage when requested.
(b) Gaming devices that may be affected by player skill shall meet the requirement of this section when using a method of play that will provide the greatest return to the player over a period of continuous play.
(c) The minimum percentage requirement shall be met when playing at the lowest end of a non-linear pay table (i.e., if a game is continuously played at a minimum bet level for the cycle of the game and the theoretical return to the player is lower than the minimum percentage, then such pay table is not permissible).
(d) Double-up or gamble options shall have a theoretical return to the player of 100 percent.