Welcome to FindLaw’s New York Gambling & Lottery Laws Center. New York laws on gambling and lotteries regulate (and in some cases prohibit) activities such as casino gaming, horse racing, and dog racing. These laws also dictate the manner in which state lottery revenues are distributed. Horse racing has a long history in the Empire State, and there are specific statutes on the books as to what kind of racing or harness racing is legal. The lottery is also big business in New York, and there are laws on distribution of prize winnings and garnishment rules on winnings. Click on the links below for state-specific gambling and lotteries laws.