N.Y. Comp. Codes R. & Regs. tit. 9, § 5329.32 – Reporting of compliance.

(a) scope of review;
(b) name and company affiliation of each person who conducted the assessment;
(c) date of the assessment;
(d) findings;
(e) recommended corrective action, if applicable; and
(f) the casino sports wagering licensee’s response to the findings and recommended corrective action.

Each casino sports wagering licensee shall, prior to commencing operations, and annually thereafter, perform a system integrity and security assessment conducted by an independent professional selected by such licensee, the scope of which assessment shall be subject to the approval of the commission. In addition, the commission, at its discretion, may publish bulletins to specify additional yearly testing requirements. The independent professional's report on the assessment shall be submitted to the commission and shall include: