N.Y. PML Law § 231

§ 231. Pari-mutuel betting on horse races legalized. In the exercise\nof the authority vested in it by section nine of article one of the\nstate constitution, as amended by vote of the people at the general\nelection in November, nineteen hundred thirty-nine, the legislature\nprescribes that pari-mutuel betting on horse races shall be lawful in\nthis state if conducted in the manner and subject to the conditions and\nsupervision provided by this chapter, notwithstanding the provisions of\nany other law, general, special or local, prohibiting or restricting\nlotteries, pool-selling or bookmaking, or any other kind of gambling; it\nbeing the purpose of this chapter to derive from such betting as herein\nauthorized a reasonable revenue for the support of government and to\npromote agriculture generally and the improvement of breeding of horses\nparticularly in the state. Such pari-mutuel betting shall only be\nconducted within the grounds or enclosure of a racetrack on races at\nsuch track and on such dates when racing at such track shall have been\nauthorized pursuant to this chapter; provided, however, that nothing in\nthis section shall be deemed to prohibit off-track pari-mutuel betting\nin a municipality pursuant to article five, five-A or six of this\nchapter.\n