N.Y. TAX Law § 1618

§ 1618. Special drawings. a. General. The division may hold special\nprize drawings each of which shall guarantee as a first prize to the\nwinner or winners an amount of not less than fifty million dollars,\nincluding interest, such prize to be paid in a manner which the director\nshall determine.\n b. Reports. The division shall produce and issue a report, in such\nformat as the director may prescribe, no more than sixty days after a\nprize drawing is held pursuant to subdivision a of this section. Such\nreport shall include at a minimum the following information pertaining\nto such drawing: (1) sales revenue and prize distributions to include\namounts available for future special drawings, (2) administrative costs\npaid or otherwise payable or distributed to agents, vendors and\ncontractors, (3) an analysis of the effect on sales of other game\ndrawings held during the period of time that tickets for a special prize\ndrawing were available to the public. A copy of such report will be\nprovided to the director of the budget, the chairman of the senate\nfinance committee and the chairman of the assembly ways and means\ncommittee.\n