N.Y. Comp. Codes R. & Regs. tit. 9 § 4122.36
A list of the personnel of the pari-mutuel department shall be submitted to the commission for its approval. Such list shall indicate the residence of each employee and state whether such employee has been a citizen of the United States of America and a resident of the State of New York for the two years immediately prior to the commencement of such employment. A copy of the pari-mutuel department payroll shall be submitted each week to the commission and such payroll shall be accompanied by a statement sworn to by the manager of the pari-mutuel department or an official of the licensed harness racing association stating that at least 85 percent of such employees each day have been citizens of the United States of America and residents of the State of New York for at least two years immediately prior to the commencement of their employment.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4122.36