Each racing association shall furnish to the commission within 60 days after the close of its fiscal year, four copies of its balance sheet and of its operating statement for such fiscal year with comparison to the prior year, the same to be duly sworn to before a notary public by the treasurer or an authorized officer of such racing association and certified by a duly licensed certified public accountant and be in such form as may be prescribed from time to time by order of the commission.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4204.8