New York Laws
Article 14 - Interactive Fantasy Sports
1406 - Annual Report.

(a) the number of accounts held by authorized players on all platforms
offered by the registrant, and the number of accounts held by highly
experienced players on all platforms offered by the registrant;
(b) the total number of new accounts established in the preceding
year, as well as the total number of accounts permanently closed in the
preceding year;
(c) the total amount of entry fees received from authorized players;
(d) the total amount of prizes awarded to authorized players;
(e) the total amount of interactive fantasy sports revenue received by
the registrant;
(f) the total number of authorized players that requested to exclude
themselves from contests;
(g) any additional information that the commission deems necessary to
carry out the provisions of this article.
2. Upon the submission of such annual report, to such extent that the
commission deems it to be in the public interest, the commission shall
be authorized to conduct a financial audit of any registrant, at any
time, to ensure compliance with this article.
3. The commission shall annually publish a report based on the
aggregate information provided by all registrants pursuant to
subdivision one of this section, which shall be published on the
commission's website no later than one hundred eighty days after the
deadline for the submission of individual reports as specified in
subdivision one of this section.