reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5313 - Conduct and Operation of Gaming › Section 5313.10 - Retention, storage and destruction of books, records and documents

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For the
					 purposes of this section, books, records and documents means any book, record
					 or document pertaining to, prepared in or generated by the operation of a
					 gaming facility licensee, including all forms, reports, accounting records,
					 ledgers, subsidiary records, computer-generated data, internal audit records,
					 correspondence and personnel records required to be generated and maintained
					 (excluding physical tickets generated by slot machines as long as an electronic
					 record of each ticket printed is maintained within the slot management system).
					 This definition applies without regard to the medium through which the record
					 is generated or maintained (e.g., paper, magnetic media or encoded
					 disk
.
(b) Original
					 books, records and documents pertaining to the operation of a gaming facility
					 licensee shall be:
(1) prepared and
					 maintained in a complete, accurate and legible form. Electronic data shall be
					 stored in a format that ensures readability, without regard to whether the
					 technology or software that created or maintained such data has become
					 obsolete;
(2) retained in a secure
					 location in the gaming facility that is equipped with a fire suppression system
					 or at another location approved pursuant to subdivision (d) of this
					 section;
(3) made available for
					 inspection by the commission and the commission's designees during all hours of
					 operation;
(4) organized and
					 indexed in a manner to provide immediate accessibility to the commission and
					 the commission's designees; and
(5)
					 destroyed only after expiration of the minimum retention period specified in
					 subdivision (c), except that the commission may, upon the written request of a
					 gaming facility licensee and for good cause shown, permit destruction at an
					 earlier date.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5313 - Conduct and Operation of Gaming › Section 5313.11 - Key control

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any key that
					 is considered sensitive and is required to be controlled and maintained and any
					 corresponding locking device shall be approved by the commission. Such keys
					 shall be legally duplicated only by the manufacturer, or the manufacturer's
					 designee, and shall be capable of unlocking the locking device on no more than
					 one type of secure box, compartment or location used or maintained within the
					 gaming facility. Nothing in this subdivision shall preclude the commission from
					 exempting a type of secure box, compartment or location from the requirements
					 of this subdivision upon a determination that the security of such box,
					 compartment or location would not otherwise be compromised.
(b) As approved by the commission, sensitive
					 keys shall include, without limitation, the following:
(1) table drop box contents keys;
(2) table drop box release keys;
(3) table drop box trolley keys;
(4) slot machine keys;
(5) count room entrance keys;
(6) locations housing a computer that
					 controls a progressive payout wager system for table games offering a
					 progressive payout wager;
(7)
					 storage cabinets or trolleys for unattached table drop boxes;
(8) float keys; and
(9) pit podium keys.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5313 - Conduct and Operation of Gaming › Section 5313.12 - Facial recognition

Current through Register Vol. 46, No. 28, July 10, 2024
The commission may require a gaming facility licensee to
						install security and surveillance equipment where any chips, tokens, tickets,
						electronic cards or similar objects can be redeemed for cash, whether by a
						gaming employee or by electronic means, that must capture, for law enforcement
						purposes, facial feature pattern characteristics, including a computerized
						facial image. Such system must be able to compare a photograph or image of one
						or more persons to live or recorded video in order to determine if such person
						is or has been in the facility.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5313 - Conduct and Operation of Gaming › Section 5313.13 - License plate recognition

Current through Register Vol. 46, No. 28, July 10, 2024
The commission may require a gaming facility licensee to
						install security and surveillance equipment in garages and parking lots to
						capture a vehicle license plate. Such system must be able to include the time,
						color image and the vehicle's license plate number.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5313 - Conduct and Operation of Gaming › Section 5313.14 - Limitation on certain financial access

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Automated teller machines shall be
					 prohibited from accepting electronic benefit cards, debit cards or similar
					 negotiable instruments issued by the State or political subdivisions of the
					 State for the purpose of accessing temporary public assistance, as required by
					 Racing, Pari-Mutuel Wagering and Breeding Law section 1338(2).
(b) An automated teller machine shall have a
					 label on the top and front that displays a unique identification number. Each
					 such label shall have a color combination approved by the commission that is
					 easily visible to the gaming facility's surveillance department and that may
					 not be easily removed. The label on the top of each automated teller machine
					 shall be at least 11/2 inches by 51/2 inches and the label on the front of each
					 automated teller machine shall be at least 1 inch by 21/2 inches.
(c) A gaming facility may use an automated
					 teller machine that also contains an automated gaming voucher redemption
					 machine, an automated coupon redemption machine or bill breaker, provided that
					 such machine complies with the requirements in regard to such gaming facility's
					 automated gaming voucher and coupon redemption machine accounting
					 controls.
(d) The use of credit
					 cards, debit cards, similar devices and instruments described in subdivision
					 (a) of this section are prohibited in slot machines or at table games, as
					 required by Racing, Pari-Mutuel Wagering and Breeding Law section
					 1338(3).
(e) The proximity of an
					 automated teller machine to a slot machine or table game that is on a gaming
					 floor is subject to the following limitations:
(1) no automated teller machine may be placed
					 closer than five feet to a slot machine or table game; and
(2) there may be no more than one automated
					 teller machine for every 100 slot machines and table game seats.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.1 - Surveillance plan of operation; approval; plan amendment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A gaming facility licensee shall not be
					 permitted to commence operations until the commission has approved in writing
					 such licensee's surveillance plan of operation. Such plan shall be submitted
					 for commission review no later than 60 days prior to the expected date of
					 issuance of such gaming facility's operation certificate.
(b) A surveillance plan of operation shall
					 detail the:
(1) surveillance system and
					 equipment used;
(2) placement of
					 all surveillance equipment in the gaming facility; and
(3) staffing necessary to provide for the
					 continuous monitoring of activities inside and outside the licensed facility
					 taking into account the size and layout of the facility as well as the number
					 and location of gaming devices on the gaming floor.
Such plan also shall address any planned shutdown of the
						surveillance system and any equipment failure that affects the surveillance
						room or any other equipment that may hinder the appropriate execution of
						surveillance functions and provide for an emergency contact listing with
						telephone numbers for persons required to be notified of any such event.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.2 - Surveillance department establishment; independence; physical characteristics; employee restrictions; training

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each gaming facility licensee shall
					 establish and maintain a surveillance department, independent of all other
					 departments at such gaming facility, which shall be responsible for the
					 clandestine monitoring and recording of certain activities inside and outside
					 the gaming facility.
(b) A
					 surveillance monitoring room, or rooms, shall be located within a gaming
					 facility. Such room or rooms shall be staffed continuously by employees who
					 shall at all times monitor activities inside and outside the gaming facility,
					 including those enumerated in section
					 5314.5 of this Part.
(c) A surveillance monitoring room shall:
(1) contain such equipment and supplies as
					 necessary to undertake the required surveillance activities, taking into
					 consideration current developments in electronic and computer technology, for
					 the effective performance of the activities to be conducted therein including,
					 without limitation:
(i) a communication
					 system capable of monitoring all gaming facility security department
					 activities; and
(ii) a view-only
					 terminal allowing access to the computerized monitoring systems used by the
					 gaming facility licensee in monitoring and management of its gaming
					 operations;
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.3 - Surveillance room access, required logs

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Entrances to the monitoring room or rooms
					 shall not be visible from the gaming area. Access by gaming facility licensee
					 employees to a monitoring room or any other designated area capable of
					 receiving a surveillance transmission shall be prescribed by the gaming
					 facility's system of internal controls, as approved by the
					 commission.
(b) Any person, other
					 than a commission representative, who enters any monitoring room or designated
					 area related to surveillance and is not a surveillance department employee
					 shall sign a monitoring room entry log upon entering the restricted area. The
					 monitoring room entry log shall be kept in the monitoring room and maintained
					 in a book with bound numbered pages that cannot be removed readily.
(c) The entry log book shall include, at a
					 minimum, the:
(1) date and time of entering
					 into the monitoring room or designated area;
(2) entering person's name and his or her
					 department or affiliation;
(3)
					 reason for entering the monitoring room or designated area;
(4) name of the surveillance department
					 employee authorizing the person's entry into the monitoring room or designated
					 area; and
(5) date and time of
					 exiting the monitoring room or designated area.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.4 - Required equipment; capabilities

Current through Register Vol. 46, No. 28, July 10, 2024
The surveillance system shall include, at a minimum, the
						following:
(a) A surveillance system
					 shall include light-sensitive cameras with lenses of sufficient magnification
					 to allow the reading of information on, at a minimum, gaming chips, plaques,
					 playing cards, dice, tiles, slot machine reel symbols, slot machine credit
					 meters and employee credentials. Such cameras shall have 360-degree-pan, tilt
					 and zoom capabilities, without camera stops, that allow effective and
					 clandestine monitoring in detail and from various vantage points. A gaming
					 facility licensee may use either an analog or digital video recording format,
					 so long as the format selected incorporates current technology with regard to
					 secure system access, video cameras, monitors, recorders, video printers,
					 switches, selectors and other ancillary equipment and provides for surveillance
					 of activities inside and outside the gaming facility.
(b) A surveillance system shall include video
					 recording equipment that, at a minimum, shall:
(1) permit the preservation and viewing of a
					 clear copy of the transmission produced by any camera connected to the
					 surveillance system;
(2) be capable
					 of superimposing the time and date of the transmission on each recording made
					 by the video recording equipment; and
(3) enable the operator to identify and
					 locate, through the use of a meter, counter or other device or method, a
					 particular event that was recorded.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.5 - Required surveillance

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Each gaming facility licensee shall provide surveillance of the following
					 locations and activities:
(1) gaming
					 conducted at each table game and the activities in the gaming pits;
(2) gaming conducted at the slot
					 machines;
(3) operations conducted
					 at and in the cashiers' cage, any satellite cage and each office ancillary
					 thereto;
(4) operations conducted
					 at and in the slot booths;
(5)
					 operations conducted at automated coupon-redemption machines;
(6) count processes conducted in the count
					 rooms;
(7) movement and storage of
					 cash, gaming chips and plaques, drop boxes, bill validator boxes, slot cash
					 storage boxes, slot drop boxes and slot drop buckets;
(8) entrances and exits to the gaming
					 facility, count rooms and any other location required by the
					 commission;
(9) equipment
					 designated by the commission in conjunction with the operation of an
					 electronic-transfer credit system, a gaming-voucher system and a
					 slot-monitoring system approved to conduct manual slot payouts;
(10) operation of automated jackpot-payout
					 machines, gaming-voucher-redemption machines, gaming-voucher systems and
					 electronic-transfer credit systems;
(11) all table games;
(12) gaming facility licensee's parking
					 garages, driveways and valet parking areas; and
(13) all other areas as that the commission
					 may designate.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.6 - Required recording

Current through Register Vol. 46, No. 28, July 10, 2024
A surveillance system shall be required to record, during
						the times and in the manner indicated below, all transmissions from cameras
						used to observe the following locations, persons or transactions:
(a) all table games, whether active or
					 inactive;
(b) all activities
					 conducted inside the cage, count room and satellites;
(c) each simulcast and keno window that is
					 open for business;
(d) such main
					 bank areas where gross revenue functions are performed;
(e) the collection of drop boxes, slot drop
					 boxes and slot cash storage boxes and the count of the contents
					 therein;
(f) any armored car
					 collection or delivery of cash for which security escort or surveillance
					 coverage is required;
(g) the
					 inspection and distribution of gaming equipment to gaming pits;
(h) the retrieval of gaming equipment from
					 gaming pits at the end of the gaming day and their delivery to the location
					 designated and approved for inspection, cancellation, destruction or, if
					 applicable, reuse;
(i) each
					 transaction conducted at a kiosk, automated bill breaker, voucher/coupon
					 redemption and jackpot payout machine, as well as each replenishment or other
					 servicing of any such machines; and
(j) the entrances and exits to the gaming
					 facility, count rooms and all other locations as the commission may require in
					 writing.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5314 - Surveillance › Section 5314.7 - Surveillance records retention

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 A recording of routine activity shall contain a date-and-time reading and shall
					 be retained for not less than 14 days. All activity in the cage and count rooms
					 shall be retained for not less than 21 days. The commission may, in its
					 discretion, order a longer retention period for a particularly identified
					 recording.
(b) A visual or audio
					 recording of detention or questioning of a detained patron or employee shall be
					 provided immediately to the commission upon request. Such recording shall
					 contain a date-and-time reading and shall be labelled with all of the
					 following:
(1) the date and time the
					 recording was made;
(2) the
					 identities of the surveillance department employee or employees responsible for
					 the monitoring; and
(3) the
					 identity of the surveillance department employee who provides such recording
					 media and the time and date of delivery to the commission. Such recording shall
					 be retained for not less than 14 days after the original recording is provided
					 to the commission.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.1 - Gross gaming revenue

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For slot
					 machines, gross gaming revenue is total wagers minus promotional gaming credits
					 and total payouts.
(b) In the event
					 of a slot machine system malfunction, gross gaming revenue shall be calculated
					 as total drop minus vouchers and coupons out, promotional gaming credits out
					 and hand-pay payouts. Drop equals the total amount of cash, vouchers and the
					 dollar amount of promotional gaming credits as set forth in section
					 5315.2 of this Part.
(c) For table games, gross gaming revenue is
					 total drop plus ending table inventory and credit slips, minus promotional
					 gaming credits, fills and beginning table inventory. Drop equals the total
					 amount of cash, chips, markers and the dollar amount of promotional gaming
					 credits as set forth in section
					 5315.2 of this Part. Table
					 inventory is total coins and chips.
(d) For player-banked poker games, gross
					 gaming revenue is the total amount of rake, which is a commission charged by
					 the house from each pot for maintaining or dealing a game.
(e) For progressive jackpots, the gaming
					 facility licensee shall submit for commission approval the calculation of gross
					 gaming revenue and any offsetting factors.
(f) For all tournaments, gross gaming revenue
					 shall include any entry fees and buy-ins exceeding the amount of prizes paid
					 out per event. If the value of all prizes paid out exceeds the amount received
					 in tournament fee revenue, a gaming facility licensee may not declare a loss
					 against the gross gaming revenue.
(g) A gaming facility licensee shall not
					 exclude from gross gaming revenue money paid out on wagers that are knowingly
					 accepted by the licensee in violation of Article 13 of the Racing, Pari-Mutuel
					 Wagering and Breeding Law or this Subchapter.
(h) Any check cashed, transferred, conveyed
					 or given in violation of Article 13 of the Racing, Pari-Mutuel Wagering and
					 Breeding Law shall be invalid and unenforceable for the purposes of collection,
					 but all sums received from gaming operations less the total of all sums paid
					 out as winnings shall be included in the calculation of gross gaming
					 revenue.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.2 - Promotional gaming credits

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Promotional
					 gaming credit is a specified dollar amount that may be used by a player to play
					 without paying any other consideration and is considered, without limitation,
					 the following:
(1) Slot coupons are allowed to
					 be redeemed for slot credits. Such coupon shall have printed on it the name of
					 the issuing gaming facility, the city or town in which the gaming facility is
					 located, the value of such coupon and an expiration date or, alternatively, the
					 dates such coupon is valid for redemption.
(2) Table game coupons are allowed to be
					 redeemed for play. Such coupon shall have printed on it the name of the issuing
					 gaming facility, the city or town in which the gaming facility is located, the
					 value of such coupon and an expiration date or, alternatively, the dates such
					 coupon is valid for redemption.
(3)
					 Match play coupons are allowed for wagering at table games. A patron's matching
					 wager shall equal or exceed the dollar value of the match play coupon. A match
					 play coupon shall have printed on it the name of the issuing gaming facility,
					 the city or town in which the gaming facility is located, the value of the
					 coupon and an explanation of such coupon's use. Match play coupons are a wager
					 and shall be paid the specified odds payout for the wager being made. Each
					 coupon shall have an expiration date printed on such coupon.
(4) Notwithstanding the foregoing in this
					 subdivision, electronic representations of coupons may be used provided that
					 the records of issuance and redemption of such coupons are documented, retained
					 and audited according to this Part.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.3 - Gross gaming revenue tax

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 tax, as prescribed in section 1351 of the Racing, Pari-Mutuel Wagering and
					 Breeding Law, including any applicable interest and penalties, shall be
					 transmitted weekly by electronic funds transfer to the commission. All gross
					 gaming taxes are the responsibility of, and shall be paid by, the gaming
					 facility licensee.
(b) All weekly
					 gross gaming revenue tax reports filed with the commission shall reflect all
					 gross gaming revenue received by the gaming facility licensee for the period of
					 the return.
(c) When the commission
					 finds that the gaming facility licensee is required to pay additional taxes or
					 finds that the gaming facility licensee is entitled to a refund of taxes, it
					 shall report its findings, and the legal basis upon which the findings are
					 made.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.4 - Minimum bankroll

Current through Register Vol. 46, No. 28, July 10, 2024
A gaming facility licensee shall assure the financial
						integrity of gaming operations by the maintenance of a gaming bankroll, or
						equivalent provisions, adequate to pay prizes to gaming patrons when due by
						maintaining, on a daily basis, a gaming bankroll, or equivalent provisions, in
						an amount at least equal to such facility's immediate cash requirement exposure
						for player prizes. To demonstrate such financial integrity, a gaming facility
						licensee shall maintain a minimum bankroll established through the use of the
						minimum bankroll verification worksheet provided by the commission to calculate
						and determine the minimum bankroll. Thirty days prior to the issuance of an
						operation certificate, each gaming facility licensee shall submit to the
						commission for review and, in the discretion of the commission, approval the
						minimum bankroll verification worksheet. Each gaming facility licensee shall
						continually review and evaluate daily bankroll requirements and notify the
						commission in writing if such licensee requests to change the amount of the
						minimum bankroll. Such notification shall be provided to the commission at
						least 10 days prior to the implementation of a new funding level. Maintenance
						of a minimum bankroll is subject to audit or review by the
						commission.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.8 - Unclaimed funds

Current through Register Vol. 46, No. 28, July 10, 2024
A gaming facility licensee shall retain unclaimed funds,
						cash and prizes for the period prescribed by Racing, Pari-Mutuel Wagering and
						Breeding Law section 1354. U nclaimed funds, cash and prizes shall be reported
						to the commission on the gross gaming revenue report during the week in which
						the funds, cash and prizes expire and shall be remitted to the commission with
						the gross gaming revenue for that week.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.9 - Internal audit requirements

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
					 gaming facility licensee shall establish an internal audit department, which
					 shall be supervised by a person referred to in this section as an audit
					 department executive. The internal audit department shall be independent, as
					 defined by the International Standards for the Professional Practice of
					 Internal Auditing. The audit department executive shall be responsible for,
					 without limitation, the following:
(1) review
					 and appraisal of the adequacy of internal control;
(2) compliance with internal control
					 procedures;
(3) reporting to the
					 commission of instances of noncompliance with the system of internal
					 controls;
(4) reporting to the
					 commission of any material weaknesses in the system of internal controls;
					 and
(5) recommendation of
					 procedures to eliminate any material weaknesses in the system of internal
					 control.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.11 - Accounting and financial records

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 A gaming facility licensee shall maintain complete, accurate, legible and
					 permanent records of all transactions pertaining to such licensee's revenues,
					 expenses, assets, liabilities and equity in conformance with generally accepted
					 accounting principles. The failure of a gaming facility licensee to maintain
					 records according to such principles shall be a violation of this
					 section.
(b) The accounting records
					 maintained by the gaming facility licensee shall be maintained using a double
					 entry system of accounting with transactions recorded on the accrual basis and
					 supported by detailed subsidiary records. Such subsidiary records shall
					 include, at a minimum, each of the following:
(1) detailed general ledger accounts
					 identifying all revenue, expenses, assets, liabilities and equity for such
					 gaming facility licensee;
(2) a
					 record of all investments, advances, loans and accounts receivable balances due
					 to such gaming facility licensee;
(3) a record of all loans and other accounts
					 payable by such gaming facility licensee;
(4) a record of all accounts receivable
					 written off as uncollectible by such gaming facility licensee;
(5) journal entries prepared by such gaming
					 facility licensee;
(6) records that
					 identify drop and win for each gaming device and table game and records
					 accumulated for each by shift or by another accounting period pre-approved in
					 writing by the commission;
(7)
					 records supporting the accumulation of the costs for complimentary services and
					 items, including records required to comply fully with all the Federal
					 financial recordkeeping requirements set forth in 31 CFR Part 1021 ;
(8) records required by such gaming facility
					 licensee's system of internal controls;
(9) work papers supporting the daily
					 reconciliation of cash accountability; and
(10) other records that the commission has
					 required, in writing, to be maintained.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.12 - Submission of standard financial and statistical reports

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A gaming facility licensee shall
					 maintain, at such gaming facility or such location approved in writing by the
					 commission, accurate and complete accounting records pertaining to gaming
					 operations. Such records shall be maintained in accordance with generally
					 accepted accounting principles. In connection with such records:
(1) gaming facility licensees, unless
					 specifically exempted by the commission, may be required to file interim
					 reports of financial, statistical and informational data. The commission shall
					 prescribe a set of standard reporting forms and instructions to be used by each
					 gaming facility licensee in filing such reports;
(2) each report required to be submitted to
					 the commission by this Part shall be received by the filing date in electronic
					 format or postmarked no later than the required filing date unless a gaming
					 facility licensee requests an extension. Requests for an extension shall be
					 submitted to the commission in writing prior to the required filing date;
					 and
(3) copies of all financial
					 statements and statistical reports required to be filed by this Part shall be
					 furnished by a gaming facility licensee with attestation from an authorized
					 financial officer of such licensee.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.13 - Retention, storage of records

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 In addition to other records and information required by this Part, each gaming
					 facility licensee shall maintain and keep current the following records in
					 regard to the equity structure and owners of such licensee:
(1) If a corporation:
(i) a certified copy of articles of
					 incorporation and any amendments thereto;
(ii) a copy of by-laws and amendments
					 thereto;
(iii) an incumbency list
					 of officers and directors;
(iv)
					 minutes of all meetings of stockholders and directors;
(v) a current list of all stockholders and
					 stockholders of affiliates, including the names of beneficial owners of shares
					 held in street or other name where any beneficial owner has a beneficial
					 interest in two percent or more of the outstanding shares of any class,
					 addresses and the number of shares held by each and the date
					 acquired;
(vi) a complete record of
					 all transfers of stock;
(vii) a
					 record of amounts paid to the corporation for issuance of stock and other
					 capital contributions and dates thereof;
(viii) a record, by stockholder, of all
					 dividends distributed by the corporation; and
(ix) a record of all salaries, wages, and
					 other remuneration (including prerequisites), direct and indirect, paid during
					 the calendar or fiscal year, by the corporation, to all officers, directors,
					 and stockholders with an ownership interest at any time during the calendar or
					 fiscal year, equal to or greater than five percent of the outstanding capital
					 stock of any class of stock.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.14 - Review, examination of records

Current through Register Vol. 46, No. 28, July 10, 2024
(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.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.15 - Online monitoring and control system

Current through Register Vol. 46, No. 28, July 10, 2024
A gaming facility licensee shall have an online
						monitoring and control system connected to each slot machine in such gaming
						facility to record and monitor such slot machine's activities. The system shall
						be accessible by the commission or the commission's designee.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.16 - Altering or falsifying gaming documents

Current through Register Vol. 46, No. 28, July 10, 2024
Any person who alters or falsifies information recorded
						on gaming documents, at the time of the transaction or after the fact, for the
						purpose of concealment, deception or circumvention of internal control minimum
						procedures, or for any other purpose, may be subject to a fine, penalty or
						revocation of license by the commission.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5315 - Accounting Controls › Section 5315.17 - Anti-money laundering program

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
					 Consistent with the requirements of the Federal Bank Secrecy Act,
					 (31 U.S.C.
					 5311, et seq) and 31 CFR Part 1021, a gaming
					 facility licensee is defined as a financial institution and shall comply with
					 Federal law pertaining to reportable currency transactions and transactions
					 that are believed to be suspicious. To accomplish these objectives, a gaming
					 facility licensee shall, at a minimum:
(1)
					 establish a system of internal policies, procedures and controls tailored to
					 assure ongoing compliance;
(2)
					 employ an anti-money laundering compliance officer and file the name of such
					 officer with the commission;
(3)
					 conduct an internal and/or external independent audit to test for compliance
					 and provide copies to the commission;
(4) train licensed personnel in reportable
					 currency transactions and identifying unusual or suspicious
					 transactions;
(5) assign an
					 individual or group of individuals to be responsible for day-to-day compliance;
					 and
(6) employ the use of automated
					 programs to aid in assuring compliance when automated processing systems are in
					 use.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5316 - Cage and Count Standards › Section 5316.1 - Cashiers' cage; satellite cages; standards

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each gaming facility shall have on or
					 immediately adjacent to the gaming floor a physical structure known as a
					 cashiers' cage to house the cashiers and to serve as the central location in
					 the gaming facility for:
(1) the custody of
					 the cage inventory, comprising currency and forms, documents and records
					 normally associated with the operation of a cage;
(2) the receipt, distribution and redemption
					 of vouchers in conformity with this Subchapter; and
(3) such other functions normally associated
					 with the operation of a cashiers' cage.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5316 - Cage and Count Standards › Section 5316.2 - Accounting controls for the cashiers' cage; satellite cages and kiosks

Current through Register Vol. 46, No. 28, July 10, 2024
(a) At the opening
					 of every shift, in addition to the imprest funds normally maintained by the
					 general cashiers, the gaming facility licensee shall have on hand in the cage
					 or readily available thereto, a reserve cash bankroll in a minimum amount
					 approved in writing by the commission.
(b) General cashiers shall operate with
					 individual imprest inventories of cash and such cashiers' functions shall
					 include, without limitation, the following:
(1) receiving cash, vouchers, chips, checks
					 issued by the licensee, cash equivalents and complimentary gifts in exchange
					 for cash;
(2) receiving reserve
					 cash cashiers' documentation with signatures thereon, required to be prepared
					 for the effective segregation of functions in the cashiers' cage;
(3) preparing forms for the completion of
					 payments for gaming prizes; and
(4)
					 issuance of vouchers.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5316 - Cage and Count Standards › Section 5316.3 - Count room characteristics

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
					 gaming facility shall have, adjacent to the cashiers' cage, a count room
					 specifically designated, designed and used exclusively for counting unverified
					 cash.
(b) The count room shall be
					 designed and constructed to provide maximum security for the materials housed
					 therein and for the activities conducted therein. The gaming facility licensee
					 shall design and construct a count room with, at a minimum, the following
					 security measures:
(1) a metal door, or door
					 of other construction approved by the commission, installed on each entrance
					 and exit;
(2) each entrance and
					 exit door shall be equipped with two separately keyed locks and an alarm
					 device, approved in writing by the commission, that audibly signals the
					 surveillance department whenever a door to the count room is opened;
(3) each lock on the doors shall be
					 controlled by a unique key that is not compatible with any other
					 locks;
(4) the key to one of the
					 locks shall be maintained and controlled by the security department in a secure
					 area, access to which shall be gained only by a security department supervisor,
					 and the key to the other lock shall be maintained and controlled by the gaming
					 department; and
(5) the security
					 department shall establish an internal control procedure, subject to the prior
					 approval in writing by the commission, regarding the signing out of all keys
					 removed from the secure location.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5316 - Cage and Count Standards › Section 5316.5 - Opening; counting and recording of drop box contents

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The contents of the drop boxes shall be
					 counted and recorded in the count room in conformity with this section unless
					 the commission expressly has approved in writing an alternative plan submitted
					 by the gaming facility licensee. Under no circumstances shall the gaming
					 facility licensee conduct counting and recording of the drop box contents in a
					 manner that does not comply with the one set forth in this Subchapter or one
					 that has been approved in writing by the commission.
(b) A gaming facility licensee shall maintain
					 on file with the commission the specific times during which the drop boxes are
					 to be removed from games and the specific times during which the contents of
					 the drop boxes are to be counted and recorded. Drop boxes shall be removed from
					 games and be counted and recorded with sufficient frequency to allow daily
					 electronic funds transfers of all money owed to the commission and the State of
					 New York, including tax and other withholdings, as applicable.
(c) The opening, counting and recording of
					 the contents of drop boxes shall be performed in the presence of a person
					 designated to supervise the count. To gain entrance to the count room, an
					 employee shall present a gaming facility credential with photograph.
(d) All persons present in the count room
					 during the count process, except for auditors, commission and security
					 personnel, shall wear a full-length, short sleeve (no longer than mid-forearm),
					 one-piece, pocketless outer jumpsuit with openings only for the arms, feet and
					 neck, unless another type of garment is approved in writing by the commission.
					 The gaming facility licensee shall file with the commission procedures
					 governing the proper wearing and immediate inspection of jumpsuits worn by the
					 count team members to ensure that items are not removed from the count room
					 without proper authority and that the jumpsuits have not been altered in any
					 way. The count team is prohibited from removing the jumpsuits from the gaming
					 facility. No person present in the count room shall:
(1) carry a pocketbook or other container,
					 unless such pocketbook or other container is transparent; or
(2) remove his or her hands from, or return
					 them to, a position on or above the count table unless both the backs and palms
					 of his or her hands are first held straight out and exposed to the view of
					 other members of the count team and the closed-circuit television
					 camera.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5316 - Cage and Count Standards › Section 5316.6 - Secured delivery station specifications

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The gaming facility licensee shall
					 provide a secure structure for all of the following purposes:
(1) armored car cash deliveries;
(2) armored car cash pickups; and
(3) the delivery and pickup of other
					 valuables as may be needed from time to time.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle T - New York State Gaming Commission › Chapter IV - Division of Gaming › Subchapter B - Casino Gaming › Part 5316 - Cage and Count Standards › Section 5316.8 - Phases of certification

Current through Register Vol. 46, No. 28, July 10, 2024
The certification of a kiosk shall be based on licensed
						independent laboratory testing, where the laboratory will test the integrity of
						the kiosk in conjunction with each compatible system or systems along with
						compliance with this Part.