2023 New York Laws › PML - Racing, Pari-Mutuel Wagering and Breeding Law › Article 1 - Supervision and Regulation › 115 - Regulatory Fees.

§  115.  Regulatory fees. 1. Payment of the regulatory fees imposed by
  this chapter shall be made to the commission by each entity required  to
  make  such  payments  on  the  last business day of each month and shall
  cover the fees due  for  the  period  from  the  sixteenth  day  of  the
  preceding month through the fifteenth day of the current month, provided
  however that all such payments required to be made on March thirty-first
  shall  include  all  fees due and accruing through the last full week of
  racing of the current year or as otherwise determined by the  commission
  and   shall  be  accompanied  by  a  report  under  oath,  showing  such
  information as the commission may require. A penalty  of  five  percent,
  and  interest  at  the  rate  of one percent per month from the date the
  report is required to be filed to the date of the  payment  of  the  fee
  shall  be  payable  in  case any fee imposed by this chapter is not paid
  when due. If the commission determines that any regulatory fees received
  by it under this chapter were paid in error, the  commission  may  cause
  the  same  to  be  refunded without interest out of any monies collected
  thereunder,  provided  an  application  therefor  is  filed   with   the
  commission within one year from the time the erroneous payment is made.
2.  The  commission  or its duly authorized representatives shall have
  the power to examine or cause to be examined the books  and  records  of
  each  entity  required to pay the regulatory fee imposed by this chapter
  for the purpose of examining and  checking  the  same  and  ascertaining
  whether  or  not  the proper amount or amounts due are being paid. If in
  the opinion of the commission, after such examination, any  such  report
  is incorrect, the commission is authorized to issue an assessment fixing
  the  correct  amount  of such fee. Such assessments may be issued within
  three years from the filing of any report. Any such assessment shall  be
  final and conclusive unless an application for a hearing is filed by the
  reporting entity within thirty days of the assessment. The action of the
  commission  in  making  such final assessment shall be reviewable in the
  supreme court in the manner provided by and subject to the provisions of
  article seventy-eight of the civil practice law and rules.
3. The commission shall submit to the director of the budget an annual
  plan that details the amount of money the commission deems necessary  to
  maintain the operations, compliance and enforcement of the provisions of
  this  chapter.  Contingent  upon approval of the director of the budget,
  the commission shall pay into an account, to  be  known  as  the  racing
  regulation  account,  under the joint custody of the comptroller and the
  commission, the total amount of the regulatory fees  collected  pursuant
  to this chapter. With the approval of the director of the budget, monies
  to  be  utilized  to  maintain the operations necessary to implement the
  provisions of this chapter shall be paid out  of  such  account  on  the
  audit  and warrant of the comptroller on vouchers certified and approved
  by the director of the budget or his duly designated official.