N.Y. PML Law § 518

§ 518. Off-track pari-mutuel betting; objectives. In the exercise of\nthe power vested in it by subdivision one of section nine of article one\nof the state constitution, the legislature hereby prescribes that\noff-track pari-mutuel betting on horse races, conducted under the\nadministration of the commission in the manner and subject to the\nconditions provided for in this article, shall be lawful,\nnotwithstanding the provisions of any other law, general, special or\nlocal, including any law prohibiting or restricting lotteries,\npool-selling or bookmaking or any other kind of gambling; it being the\npurpose of this article to derive from such betting, as authorized by\nthis article, a reasonable revenue for the support of government, and to\nprevent and curb unlawful bookmaking and illegal wagering on horse\nraces. It is also the intention of this article to ensure that off-track\nbetting is conducted in a manner compatible with the well-being of the\nhorse racing and breeding industries in this state, which industries are\nand should continue to be major sources of revenue to state and local\ngovernment and sources of employment for thousands of state residents.\n