{
  "retrieved": "2026-11-09",
  "page": "/otb",
  "sources": {
    "gc2024": {
      "title": "NYS Gaming Commission, Division of Horse Racing and Pari-Mutuel Wagering, Annual Report, calendar year 2024",
      "url": "https://gaming.ny.gov/system/files/documents/2025/09/annualreport_2024_final.pdf",
      "retrieved": "2026-11-09"
    },
    "gc2023": {
      "title": "NYS Gaming Commission, Division of Horse Racing and Pari-Mutuel Wagering, Annual Report, calendar year 2023",
      "url": "https://gaming.ny.gov/system/files/documents/2024/08/annualreport_2023.pdf",
      "retrieved": "2026-11-09"
    },
    "jakes": {
      "title": "NYS Gaming Commission, Jake's 58 Hotel & Casino monthly net-win report (fiscal years through the 2026/2027 page)",
      "url": "https://gaming.ny.gov/jakes-58-hotel-and-casino-monthly-report-pdf",
      "retrieved": "2026-11-09"
    },
    "nvlt": {
      "title": "NYS Gaming Commission, Nassau OTB VGMs at Resorts World monthly net-win report",
      "url": "https://gaming.ny.gov/nassau-otb-monthly-report-pdf",
      "retrieved": "2026-11-09"
    },
    "acfr2024": {
      "title": "Suffolk County Annual Comprehensive Financial Report for the year ended December 31, 2024",
      "url": "https://suffolkcountyny.gov/Portals/2/documents/2024-ACFR-FINAL-7-31-2025.pdf",
      "retrieved": "2026-11-09"
    },
    "acfr2019": {
      "title": "Suffolk County Comprehensive Annual Financial Report for the year ended December 31, 2019. The confirmation-date and Delaware North sentences were read from that report. A live PDF address was not reconfirmed on the retrieval date, so this entry has no link. The court opinion is the primary source for the case dates.",
      "url": "",
      "retrieved": "2026-11-09"
    },
    "nifa2024": {
      "title": "Deloitte consulting assessment for NIFA of Nassau Regional OTB, letter dated December 3, 2024, covering calendar years 2022 and 2023",
      "url": "https://nifa.ny.gov/system/files/documents/2024/12/nifa-2024-reviews-nrotb-report_signed-2024-12-03.pdf",
      "retrieved": "2026-11-09"
    },
    "nifa2022": {
      "title": "Deloitte consulting assessment for NIFA of Nassau Regional OTB, report dated December 30, 2022, covering calendar years 2020 and 2021",
      "url": "https://nifa.ny.gov/system/files/documents/2023/02/nifa_nrotb_assessment_report_final.pdf",
      "retrieved": "2026-11-09"
    },
    "oscn": {
      "title": "Office of the State Comptroller, Nassau Off-Track Betting Corporation, Report S9-14-64, September 2015",
      "url": "https://www.osc.ny.gov/files/local-government/audits/2017-11/lgsa-audit-swr-2015-OTB-nassau-otb.pdf",
      "retrieved": "2026-11-09"
    },
    "oscs": {
      "title": "Office of the State Comptroller, Suffolk Off-Track Betting Corporation, Report S9-14-65, September 2015",
      "url": "https://www.osc.ny.gov/files/local-government/audits/2017-11/lgsa-audit-swr-2015-OTB-suffolk-otb.pdf",
      "retrieved": "2026-11-09"
    },
    "bk2011": {
      "title": "In re Suffolk Regional Off-Track Betting Corp., Bankr. E.D.N.Y., No. 11-42250-CEC (Dec. 2, 2011)",
      "url": "https://www.courtlistener.com/opinion/8521989/in-re-suffolk-regional-offtrack-betting-corp/",
      "retrieved": "2026-11-09"
    },
    "bk2015": {
      "title": "In re Suffolk Regional Off-Track Betting Corporation, Bankr. E.D.N.Y., No. 12-43503-CEC (Nov. 30, 2015)",
      "url": "https://www.nyeb.uscourts.gov/sites/nyeb/files/opinions/opinion_cec_15-11-30.pdf",
      "retrieved": "2026-11-09"
    },
    "minmar": {
      "title": "Suffolk Regional OTB board minutes, March 26, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_March2026.pdf",
      "retrieved": "2026-11-09"
    },
    "mindec": {
      "title": "Suffolk Regional OTB board minutes, December 18, 2025",
      "url": "https://suffolkotb.com/assets/December2025Minutes.pdf",
      "retrieved": "2026-11-09"
    },
    "minjan": {
      "title": "Suffolk Regional OTB board minutes, January 29, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_January2026.pdf",
      "retrieved": "2026-11-09"
    },
    "about": {
      "title": "Nassau OTB, About Us page",
      "url": "https://nassauotb.com/about-us/",
      "retrieved": "2026-11-09"
    },
    "abo": {
      "title": "NYS Authorities Budget Office open data on data.ny.gov, queried November 9, 2026. Salary: local fx93-cifz, state unag-2p27, local development corporations wryv-rizw, industrial development agencies 9yx9-29p4. Procurement: local 8w5p-k45m, state ehig-g5x3, local development corporations d84c-dk28, industrial development agencies p3p6-xqr5. Debt: local vfju-zm9q and qbd7-9grw, state f7ju-wpvk. Financial summaries: local cgg6-2ah8, state y6wc-tvay. Directories: 4vym-q77x and 9zf7-z2m8. No Off-Track Betting row in any of these.",
      "url": "https://data.ny.gov/",
      "retrieved": "2026-11-09"
    },
    "nacfr": {
      "title": "County of Nassau Annual Comprehensive Financial Report for the year ended December 31, 2024. Combining statements for nonmajor component units are printed in thousands of dollars. Amounts from those statements are the printed thousands multiplied by 1,000. The GASB 101 note prints a dollar amount that is shown separately on the page.",
      "url": "https://www.nassaucountyny.gov/DocumentCenter/View/50165/Nassau-County-NY-2024-ACFR",
      "retrieved": "2026-11-09"
    },
    "nysboe": {
      "title": "NYS Board of Elections campaign finance disclosure reports on data.ny.gov, dataset e9ss-239a, queried November 9, 2026. Amended rows were kept ahead of the original when the filer, transaction number, and schedule matched.",
      "url": "https://data.ny.gov/d/e9ss-239a",
      "retrieved": "2026-11-09"
    },
    "stn": {
      "title": "SeeThroughNY payroll search, public-authorities payroll tool, queried November 9, 2026. Searches for Off-Track, OTB, and Off Track, and the agency list for public authorities, returned no Off-Track Betting payroll rows.",
      "url": "https://www.seethroughny.net/payrolls/public-authorities",
      "retrieved": "2026-11-09"
    },
    "openbook": {
      "title": "Open Book New York contract search. On November 9, 2026 the results page said the application was currently unavailable, so no vendor contract list was returned.",
      "url": "https://wwe2.osc.state.ny.us/transparency/contracts/contractsearch.cfm",
      "retrieved": "2026-11-09"
    },
    "minfeb": {
      "title": "Suffolk Regional OTB board minutes, February 26, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_February2026.pdf",
      "retrieved": "2026-11-09"
    },
    "minapr": {
      "title": "Suffolk Regional OTB board minutes, April 30, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_April2026.pdf",
      "retrieved": "2026-11-09"
    },
    "minmay": {
      "title": "Suffolk Regional OTB board minutes, May 28, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_May2026.pdf",
      "retrieved": "2026-11-09"
    },
    "minjun": {
      "title": "Suffolk Regional OTB board minutes, June 25, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_June2026.pdf",
      "retrieved": "2026-11-09"
    },
    "minaug": {
      "title": "Suffolk Regional OTB board minutes, August 27, 2026",
      "url": "https://suffolkotb.com/assets/Minutes_August2026.pdf",
      "retrieved": "2026-11-09"
    },
    "minoct": {
      "title": "Suffolk Regional OTB board minutes, October 23, 2025",
      "url": "https://suffolkotb.com/wp-content/uploads/2025/11/October2025Minutes.pdf",
      "retrieved": "2026-11-09"
    },
    "pml502": {
      "title": "N.Y. Racing, Pari-Mutuel Wagering and Breeding Law \u00a7 502, Establishment of regional off-track betting corporations, as published on NYSenate.gov",
      "url": "https://www.nysenate.gov/legislation/laws/PML/502",
      "retrieved": "2026-11-09"
    },
    "pml516": {
      "title": "N.Y. Racing, Pari-Mutuel Wagering and Breeding Law \u00a7 516, Moneys of corporations; disposition of net revenues, as published on NYSenate.gov",
      "url": "https://www.nysenate.gov/legislation/laws/PML/516",
      "retrieved": "2026-11-09"
    },
    "res241": {
      "title": "Suffolk County Legislature Resolution No. 241-2022, appointing John Giannott to the Suffolk Regional OTB board, dated March 29, 2022",
      "url": "https://www.scnylegislature.us/DocumentCenter/View/82768/Introductory-Resolution-1141-22-PDF",
      "retrieved": "2026-11-09"
    },
    "res1124": {
      "title": "Suffolk County Legislature Resolution No. 1124-2024, appointing James Kevins to the Suffolk Regional OTB board, dated December 17, 2024, approved by County Executive Edward P. Romaine on December 18, 2024. The title line prints James J. Kevins. The resolved clause prints James K. Kevins.",
      "url": "https://www.scnylegislature.us/DocumentCenter/View/119594/Introductory-Resolution-2035-24-PDF",
      "retrieved": "2026-11-09"
    },
    "ways2014": {
      "title": "Suffolk County Legislature, Ways and Means Committee minutes, May 8, 2014. Philip C. Nolan is listed as President/CEO of OTB and says he came to OTB on July 1, 2012. Anthony Pancella III is listed as Vice President.",
      "url": "https://www.scnylegislature.us/DocumentCenter/View/16179/05082014-Ways--Means-Committee-Regular-Meeting-Minutes-PDF",
      "retrieved": "2026-11-09"
    },
    "nypost": {
      "title": "New York Post, June 10, 2018, \"Nassau GOP chair intends to collect fat paychecks for 3 jobs.\" The article says Joseph Cairo, the new chairman of the Nassau County Republican Party, is also head of Nassau OTB, and that Joe Mondello had also served in both roles. The pay figure is stored with this page's figures.",
      "url": "https://nypost.com/2018/06/10/nassau-gop-chair-intends-to-collect-fat-paychecks-for-3-jobs/",
      "retrieved": "2026-11-09"
    },
    "cbs2018": {
      "title": "CBS New York, June 11, 2018, \"1 Man, 3 Full-Time Jobs.\" The report says Joseph Cairo is president of Nassau OTB and Nassau Republican chairman, and quotes Hofstra's Lawrence Levy on patronage. The two pay figures are stored with this page's figures.",
      "url": "https://www.cbsnews.com/newyork/news/joseph-cairo-nassau-county-republican-chairman/",
      "retrieved": "2026-11-09"
    },
    "bgov": {
      "title": "Bloomberg Government, August 20, 2026, \"Republicans See Glimmers of Hope In Key Long Island House Races.\" The article calls Joseph Cairo the longtime chair of the Nassau County Republican Party.",
      "url": "https://news.bgov.com/bloomberg-government-news/republicans-see-glimmers-of-hope-in-key-long-island-house-races",
      "retrieved": "2026-11-09"
    },
    "collive": {
      "title": "COLlive, October 5, 2026, \"Nassau County GOP Chair Visits the Ohel.\" The article identifies Joseph Cairo as Nassau County Republican Chairman.",
      "url": "https://collive.com/nassau-county-gop-chair-visits-the-ohel/",
      "retrieved": "2026-11-09"
    },
    "barcairo": {
      "title": "NY Attorney Records directory page for Joseph G. Cairo, registration number 1102276, republishing a New York attorney-registration record with office address 877 N Corona Ave, Valley Stream, NY 11580. This page did not complete a separate query of the courts' live attorney-search form.",
      "url": "https://nyattorneyrecords.com/attorney/joseph-cairo-1102276/",
      "retrieved": "2026-11-09"
    },
    "senboyle": {
      "title": "NYSenate.gov biography of former Senator Phil Boyle. The page says he is no longer serving, served from January 1, 2013 to October 21, 2022, grew up in East Islip, and resides in Bay Shore. The biography page retrieved that day does not print the word Republican.",
      "url": "https://www.nysenate.gov/senators/phil-boyle",
      "retrieved": "2026-11-09"
    },
    "boe2020": {
      "title": "Suffolk County Board of Elections, 2020 general election results for State Senator, 4th District. Philip M. Boyle is listed on the Republican, Conservative, and Independence lines.",
      "url": "https://apps2.suffolkcountyny.gov/boe/eleres/20ge/sd.htm",
      "retrieved": "2026-11-09"
    },
    "cbs2022": {
      "title": "CBS New York, November 30, 2022, \"Suffolk OTB brings Christmas cheer.\" The report quotes \"Suffolk OTB incoming president and CEO Phil Boyle.\"",
      "url": "https://www.cbsnews.com/newyork/news/suffolk-otb-trees-for-troops/",
      "retrieved": "2026-11-09"
    },
    "libn2025": {
      "title": "Long Island Business News, January 21, 2025, \"Suffolk OTB and Jake's 58 CEO tapped to chair gaming trade group.\" The article says Boyle took the helm in January 2022. That month conflicts with the November 30, 2022 CBS report that still called him incoming. This page prints both and does not pick one start date.",
      "url": "https://libn.com/2025/01/21/suffolk-otb-and-jakes-58-ceo-tapped-to-chair-gaming-trade-group/",
      "retrieved": "2026-11-09"
    },
    "limba": {
      "title": "Long Island Life & Politics, April 13, 2023. The article describes Phil Boyle as Suffolk OTB president and CEO and as a former state senator and assemblyman.",
      "url": "https://lilifepolitics.com/news/suffolk-otb-president-and-ceo-phil-boyle-discusses-what-the-future-of-jakes-58-means-for-long-island-businesses-tourism-and-taxpayers-at-limba/",
      "retrieved": "2026-11-09"
    },
    "patchg": {
      "title": "Patch, November 9, 2011, \"7th LD Race Headed for Recount.\" The article identifies John Giannott as the Republican candidate for Suffolk County Legislature, 7th District.",
      "url": "https://patch.com/new-york/patchogue/7th-ld-race-headed-for-recount-with-calarco-leading-b9188822d86",
      "retrieved": "2026-11-09"
    },
    "news12": {
      "title": "News 12 Long Island, November 8, 2006. The report says Phil Nolan was elected Islip Town supervisor. Its description calls him a Democrat, the town's first Democratic supervisor in four decades.",
      "url": "https://longisland.news12.com/2006/11/08/nolan-becomes-islip-towns-first-democratic-supervisor-in-four-decades-34768933/LP30OeCjit9bKstbmqMuB",
      "retrieved": "2026-11-09"
    },
    "libn2006": {
      "title": "Long Island Business News, November 17, 2006, \"2 minutes with Philip Nolan.\" The article says Nolan rode a Democratic Election Day surge to the Islip Town supervisor's office, and that he was a former minority leader of the Suffolk County Legislature. It does not call Nolan himself a Democrat.",
      "url": "https://libn.com/2006/11/17/2-minutes-with-philip-nolan/",
      "retrieved": "2026-11-09"
    },
    "scnolan": {
      "title": "The Suffolk County News, \"Catching up with Phil Nolan.\" The article says that after Nolan lost the 2011 Islip supervisor race to Republican Tom Croci he was appointed president of Suffolk OTB, that he took the helm in July 2012, and that he retired in January 2021.",
      "url": "https://www.suffolkcountynews.net/stories/catching-up-with-phil-nolan,88973",
      "retrieved": "2026-11-09"
    },
    "tbr": {
      "title": "TBR News Media editorial, June 25, 2022, \"Suffolk OTB \u2013 Powering our democracy.\" The editorial says that as recently as March a local activist referred to OTB as a known patronage mill. The editorial does not name the activist.",
      "url": "https://tbrnewsmedia.com/editorial-suffolk-otb-powering-our-democracy/",
      "retrieved": "2026-11-09"
    },
    "rv2011": {
      "title": "Riverhead News-Review, May 2011, \"Monday Briefing: Politics and trouble at the OTB.\" The column describes the bankrupt corporation as run by political appointees and prints party labels for the board and several employees. An editor's note says an employee list that had appeared was outdated and that some names were included by mistake.",
      "url": "https://riverheadnewsreview.archive.timesreview.com/2011/05/monday-briefing-politics-and-trouble-at-the-otb/",
      "retrieved": "2026-11-09"
    },
    "rlocal": {
      "title": "RiverheadLOCAL, June 4, 2026. Suffolk County Republican Committee chairman Jesse Garcia refers questions to the committee's counsel, Steven Losquadro. A July 23, 2026 follow-up says Losquadro is counsel to the Suffolk County Republican Party.",
      "url": "https://riverheadlocal.com/2026/06/04/even-year-election-law-legal-fees-gop-committees-taxpayers/",
      "retrieved": "2026-11-09"
    },
    "rlocal2": {
      "title": "RiverheadLOCAL, July 23, 2026, \"Hotel rooms, banquet tabs.\" The article says Steven Losquadro is counsel to the Suffolk County Republican Party and describes him as a Rocky Point lawyer.",
      "url": "https://riverheadlocal.com/2026/07/23/hotel-rooms-banquet-tabs-how-the-gop-fight-against-even-year-elections-cost-taxpayers/",
      "retrieved": "2026-11-09"
    },
    "justia": {
      "title": "Justia lawyer directory listing for Steven Edward Losquadro, Steven E. Losquadro, P.C., 649 Route 25A, Rocky Point, NY 11778, admitted in New York since 1990.",
      "url": "https://lawyers.justia.com/lawyer/steven-edward-losquadro-1196763",
      "retrieved": "2026-11-09"
    },
    "ipost": {
      "title": "Investigative Post, July 24, 2025, \"A pay raise for Byron Brown, already, at Western Off-Track Betting.\" An editor's note states an annual pay figure for the leader of the Suffolk County OTB. That figure is not in the Suffolk minutes or the ABO files retrieved the same day as this page.",
      "url": "https://investigativepost.org/2025/07/24/a-pay-raise-already-for-byron-brown-at-otb/",
      "retrieved": "2026-11-09"
    },
    "lipress": {
      "title": "Long Island Press, January 6, 2015, open letter addressed to Joseph G. Cairo, Jr., President and CEO, and directors Joseph Bentivegna, Eric A. Harkin, and Frank DeStefano.",
      "url": "https://www.longislandpress.com/2015/01/06/a-letter-to-nassau-otb/",
      "retrieved": "2026-11-09"
    }
  },
  "figures": [
    {
      "id": "n_handle_2024",
      "usd": 88602178,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Total handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_handle_in_2024",
      "usd": 29372059,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "In-state handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_handle_out_2024",
      "usd": 59230119,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Out-of-state handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_handle_2024",
      "usd": 48267095,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Total handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_handle_in_2024",
      "usd": 17106739,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "In-state handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_handle_out_2024",
      "usd": 31160356,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Out-of-state handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_handle_2023",
      "usd": 100641085,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Total handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_handle_in_2023",
      "usd": 32989731,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "In-state handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_handle_out_2023",
      "usd": 67651354,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Out-of-state handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_handle_2023",
      "usd": 53746014,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Total handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_handle_in_2023",
      "usd": 19927075,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "In-state handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_handle_out_2023",
      "usd": 33818939,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Out-of-state handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_pm_2024",
      "usd": 18606240,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Total pari-mutuel revenue",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_pm_2024",
      "usd": 10044872,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Total pari-mutuel revenue",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_stat_2024",
      "usd": 9956160,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Statutory and simulcast payments",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_stat_2024",
      "usd": 5578586,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Statutory and simulcast payments",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_netpm_2024",
      "usd": 8650080,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Net pari-mutuel revenue",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_netpm_2024",
      "usd": 4466286,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Net pari-mutuel revenue",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_nys_tax_2024",
      "usd": 603136,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "New York State pari-mutuel tax and breakage",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_nys_tax_2024",
      "usd": 383409,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "New York State pari-mutuel tax and breakage",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_interest_2024",
      "usd": 706964,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Interest income",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_interest_2024",
      "usd": 171822,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Interest income",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_ent_2024",
      "usd": 38521889,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Enterprise fund net revenue, video gaming facility",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_ent_2024",
      "usd": 13997324,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Enterprise fund net revenue, video gaming facility",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_other_2024",
      "usd": 34563328,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Other income",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_other_2024",
      "usd": 3231458,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Other income",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_ops_2024",
      "usd": 44072267,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Net revenue from operations",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_ops_2024",
      "usd": 46439823,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Net revenue from operations",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_branch_2024",
      "usd": 12429679,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Branch operating expenses",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_ga_2024",
      "usd": 3557371,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "General and administrative expenses",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_opex_2024",
      "usd": 15987050,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Total operating expenses",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_branch_2024",
      "usd": 5283952,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Branch operating expenses",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_ga_2024",
      "usd": 8366895,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "General and administrative expenses",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_opex_2024",
      "usd": 13650847,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Total operating expenses",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_516ops_2024",
      "usd": 28085218,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Section 516 net revenues from operations",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_516ops_2024",
      "usd": 32788977,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Section 516 net revenues from operations",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_cap_2024",
      "usd": 482671,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Section 509-a capital acquisition fund",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_516_2024",
      "usd": 28085218,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Section 516 net revenue for distribution",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_516_2024",
      "usd": 32306306,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Section 516 net revenue for distribution",
      "entity": "Suffolk OTB"
    },
    {
      "id": "all_516_2024",
      "usd": 68179030,
      "source": "gc2024",
      "fy": "CY2024",
      "label": "Section 516 net revenue for distribution, all regions, as printed",
      "entity": "All regional OTBs"
    },
    {
      "id": "n_sur_part_2024",
      "usd": 924169,
      "source": "gc2024",
      "fy": "as of 12/31/2024",
      "label": "Distributable surcharge, participating localities",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_sur_other_2024",
      "usd": 323519,
      "source": "gc2024",
      "fy": "as of 12/31/2024",
      "label": "Distributable surcharge, other localities",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_sur_2024",
      "usd": 1247688,
      "source": "gc2024",
      "fy": "as of 12/31/2024",
      "label": "Distributable surcharge, total",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_sur_part_2024",
      "usd": 414545,
      "source": "gc2024",
      "fy": "as of 12/31/2024",
      "label": "Distributable surcharge, participating localities",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_sur_other_2024",
      "usd": 152770,
      "source": "gc2024",
      "fy": "as of 12/31/2024",
      "label": "Distributable surcharge, other localities",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_sur_2024",
      "usd": 567315,
      "source": "gc2024",
      "fy": "as of 12/31/2024",
      "label": "Distributable surcharge, total",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_ent_2023",
      "usd": 41511446,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Enterprise fund net revenue, video gaming facility",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_ent_2023",
      "usd": 15179836,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Enterprise fund net revenue, video gaming facility",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_516_2023",
      "usd": 26327950,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Section 516 net revenue for distribution",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_516_2023",
      "usd": 37004321,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Section 516 net revenue for distribution",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_opex_2023",
      "usd": 17757682,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Total operating expenses",
      "entity": "Nassau OTB"
    },
    {
      "id": "s_opex_2023",
      "usd": 13702687,
      "source": "gc2023",
      "fy": "CY2023",
      "label": "Total operating expenses",
      "entity": "Suffolk OTB"
    },
    {
      "id": "j_nw_1718",
      "usd": 158264524,
      "source": "jakes",
      "fy": "FY2017-18",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_1819",
      "usd": 209061375,
      "source": "jakes",
      "fy": "FY2018-19",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_1920",
      "usd": 218744353,
      "source": "jakes",
      "fy": "FY2019-20",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2021",
      "usd": 104273362,
      "source": "jakes",
      "fy": "FY2020-21",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2122",
      "usd": 248735349,
      "source": "jakes",
      "fy": "FY2021-22",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2223",
      "usd": 259985725,
      "source": "jakes",
      "fy": "FY2022-23",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2324",
      "usd": 277328056,
      "source": "jakes",
      "fy": "FY2023-24",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2425",
      "usd": 300422288,
      "source": "jakes",
      "fy": "FY2024-25",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_ed_2425",
      "usd": 135190030,
      "source": "jakes",
      "fy": "FY2024-25",
      "label": "Education contribution",
      "entity": "Jake's 58"
    },
    {
      "id": "j_fl_2425",
      "usd": 30042229,
      "source": "jakes",
      "fy": "FY2024-25",
      "label": "Gaming floor and administration",
      "entity": "Jake's 58"
    },
    {
      "id": "j_ag_2425",
      "usd": 135190030,
      "source": "jakes",
      "fy": "FY2024-25",
      "label": "Agent commission",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2526",
      "usd": 310648380,
      "source": "jakes",
      "fy": "FY2025-26",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_1617",
      "usd": 7442659,
      "source": "jakes",
      "fy": "FY2016-17",
      "label": "VLT net win",
      "entity": "Jake's 58"
    },
    {
      "id": "j_nw_2627",
      "usd": 186880999,
      "source": "jakes",
      "fy": "FY2026-27 through October 2026",
      "label": "VLT net win, year-to-date total printed on the page",
      "entity": "Jake's 58"
    },
    {
      "id": "v_nw_1718",
      "usd": 147753666,
      "source": "nvlt",
      "fy": "FY2017-18",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_1819",
      "usd": 163932194,
      "source": "nvlt",
      "fy": "FY2018-19",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_1920",
      "usd": 217741429,
      "source": "nvlt",
      "fy": "FY2019-20",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2021",
      "usd": 131722818,
      "source": "nvlt",
      "fy": "FY2020-21",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2122",
      "usd": 263395102,
      "source": "nvlt",
      "fy": "FY2021-22",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2223",
      "usd": 264735259,
      "source": "nvlt",
      "fy": "FY2022-23",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2324",
      "usd": 273172732,
      "source": "nvlt",
      "fy": "FY2023-24",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2425",
      "usd": 284367064,
      "source": "nvlt",
      "fy": "FY2024-25",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_ed_2425",
      "usd": 127965179,
      "source": "nvlt",
      "fy": "FY2024-25",
      "label": "Education contribution",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_fl_2425",
      "usd": 28436706,
      "source": "nvlt",
      "fy": "FY2024-25",
      "label": "Gaming floor and administration",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_ag_2425",
      "usd": 127965179,
      "source": "nvlt",
      "fy": "FY2024-25",
      "label": "Agent commission",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2526",
      "usd": 284922502,
      "source": "nvlt",
      "fy": "FY2025-26",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_1617",
      "usd": 67679360,
      "source": "nvlt",
      "fy": "FY2016-17",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "v_nw_2627",
      "usd": 19766270,
      "source": "nvlt",
      "fy": "April 2026 only",
      "label": "VLT net win",
      "entity": "Nassau OTB VGMs"
    },
    {
      "id": "s_cash",
      "usd": 46931398,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Cash and cash equivalents, current",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_invest_note",
      "usd": 103460871,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Investments, US Treasuries, Level 1",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_assets",
      "usd": 430214340,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Total assets",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_defout",
      "usd": 32933650,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Deferred outflows of resources",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_liab",
      "usd": 439237473,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Total liabilities",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_defin",
      "usd": 24380006,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Deferred inflows of resources",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_lt",
      "usd": 338542733,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Long-term obligations, noncurrent",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_opeb_c",
      "usd": 1883894,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "OPEB liability, current",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_opeb_n",
      "usd": 56618217,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "OPEB liability, noncurrent",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_opeb",
      "usd": 58502111,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "OPEB liability, current plus noncurrent",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_pension",
      "usd": 8373079,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Net pension liability, ERS",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_pension_exp",
      "usd": 3696608,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Pension expense, ERS",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_nica",
      "usd": 41505698,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Net investment in capital assets",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_rest",
      "usd": 1922975,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Net position restricted for surcharges",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_unrest",
      "usd": -43898162,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Unrestricted net position",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_np",
      "usd": -469489,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Total net position",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_np_begin",
      "usd": -25547177,
      "source": "acfr2024",
      "fy": "January 1, 2024",
      "label": "Net position at beginning of year",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_np_change",
      "usd": 25077688,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Change in net position",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_charges",
      "usd": 339991598,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Charges for services",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_gw_exp",
      "usd": 314913910,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Expenses in the government-wide component-unit column",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_prog",
      "usd": 92030384,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Program operations expense",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_interest",
      "usd": 20135706,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Interest expense",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_issue",
      "usd": 5147520,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Debt issuance costs",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_loans",
      "usd": 3978827,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Loans payable, current",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_notes",
      "usd": 14831,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Notes payable, current",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_lease",
      "usd": 5399419,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Lease liability, current plus noncurrent",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_sbita",
      "usd": 475478,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Subscription liability, current plus noncurrent",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_install",
      "usd": 148597,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Installment purchase debt, current plus noncurrent",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_516_2020",
      "usd": 10912199,
      "source": "nifa2022",
      "fy": "CY2020",
      "label": "Section 516 net revenue for distribution",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_516_2021",
      "usd": 18601450,
      "source": "nifa2022",
      "fy": "CY2021",
      "label": "Section 516 net revenue for distribution",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_516_2022",
      "usd": 25000000,
      "source": "nifa2024",
      "fy": "CY2022",
      "label": "Section 516 net revenue for distribution",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_516_2023n",
      "usd": 20000000,
      "source": "nifa2024",
      "fy": "CY2023",
      "label": "Section 516 net revenue for distribution",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_qpay",
      "usd": 5000000,
      "source": "nifa2024",
      "fy": "each of eight quarters, 2022-2023",
      "label": "Quarterly profit distribution amount listed",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_sur_var_a",
      "usd": 2206222,
      "source": "nifa2022",
      "fy": "CY2020-2021 combined",
      "label": "Surcharge, NROTB data in the appendix",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_sur_var_b",
      "usd": 2216731,
      "source": "nifa2022",
      "fy": "CY2020-2021 combined",
      "label": "Surcharge, NIFA data in the appendix",
      "entity": "Nassau County"
    },
    {
      "id": "n_sur_var",
      "usd": 10509,
      "source": "nifa2022",
      "fy": "CY2020-2021 combined",
      "label": "Surcharge variance, NIFA data minus NROTB data",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_handle_period",
      "usd": 211689708,
      "source": "nifa2024",
      "fy": "CY2022-2023 combined",
      "label": "Five-branch net handle, including internet, telephone, and Fast Track",
      "entity": "Nassau OTB"
    },
    {
      "id": "osc_n_2009",
      "usd": 257581744,
      "source": "oscn",
      "fy": "CY2009",
      "label": "Net handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "osc_n_2010",
      "usd": 235993822,
      "source": "oscn",
      "fy": "CY2010",
      "label": "Net handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "osc_n_2011",
      "usd": 257074414,
      "source": "oscn",
      "fy": "CY2011",
      "label": "Net handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "osc_n_2012",
      "usd": 229698269,
      "source": "oscn",
      "fy": "CY2012",
      "label": "Net handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "osc_n_2013",
      "usd": 219492548,
      "source": "oscn",
      "fy": "CY2013",
      "label": "Net handle",
      "entity": "Nassau OTB"
    },
    {
      "id": "osc_s_2009",
      "usd": 153501836,
      "source": "oscs",
      "fy": "CY2009",
      "label": "Net handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_2010",
      "usd": 139052540,
      "source": "oscs",
      "fy": "CY2010",
      "label": "Net handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_2011",
      "usd": 122693944,
      "source": "oscs",
      "fy": "CY2011",
      "label": "Net handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_2012",
      "usd": 113311268,
      "source": "oscs",
      "fy": "CY2012",
      "label": "Net handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_2013",
      "usd": 109200645,
      "source": "oscs",
      "fy": "CY2013",
      "label": "Net handle",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_bk_2011",
      "usd": 1372422,
      "source": "oscs",
      "fy": "CY2011",
      "label": "Bankruptcy legal fees",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_bk_2012",
      "usd": 1177942,
      "source": "oscs",
      "fy": "CY2012",
      "label": "Bankruptcy legal fees",
      "entity": "Suffolk OTB"
    },
    {
      "id": "osc_s_bk_2013",
      "usd": 1327917,
      "source": "oscs",
      "fy": "CY2013",
      "label": "Bankruptcy legal fees",
      "entity": "Suffolk OTB"
    },
    {
      "id": "n_cash",
      "usd": 20391000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Cash and cash equivalents",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_rcash",
      "usd": 1245000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Restricted cash and cash equivalents, current",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_ar",
      "usd": 718000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Accounts receivable",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_othc",
      "usd": 937000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Other assets, current",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_ca",
      "usd": 23291000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total current assets",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_capnd",
      "usd": 432000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Capital assets not being depreciated",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_capg",
      "usd": 24700000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Depreciable capital assets, gross",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_capacc",
      "usd": -22423000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Accumulated depreciation",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_nca",
      "usd": 2709000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total noncurrent assets",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_assets",
      "usd": 26000000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total assets",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_dopen",
      "usd": 2316000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Deferred outflows, pensions",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_doopeb",
      "usd": 6216000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Deferred outflows, OPEB",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_do",
      "usd": 8532000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total deferred outflows",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_ap",
      "usd": 1782000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Accounts payable and accrued liabilities, current",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_opebc",
      "usd": 2381000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "OPEB liability, current",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_duepg",
      "usd": 130000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Due to primary government",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_dueog",
      "usd": 940000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Due to other governments",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_cpltl",
      "usd": 482000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Current portion of long-term liabilities",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_leasc",
      "usd": 66000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Lease liability, current",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_othl",
      "usd": 358000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Other liabilities, current",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_cl",
      "usd": 6139000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total current liabilities",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_apn",
      "usd": 662000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Accounts payable and accrued liabilities, noncurrent",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_notes",
      "usd": 4347000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Notes payable, noncurrent",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_leasn",
      "usd": 388000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Lease liability, noncurrent",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_comp",
      "usd": 1361000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Compensated absences, noncurrent",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_pen",
      "usd": 1517000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Net pension liability",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_opebn",
      "usd": 49149000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "OPEB liability, noncurrent",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_ncl",
      "usd": 57424000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total noncurrent liabilities",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_liab",
      "usd": 63563000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total liabilities",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_dipen",
      "usd": 1163000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Deferred inflows, pensions",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_diopeb",
      "usd": 4247000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Deferred inflows, OPEB",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_di",
      "usd": 5410000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total deferred inflows",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_nica",
      "usd": -2424000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Net investment in capital assets",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_rest",
      "usd": 913000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Restricted net position, capital acquisition fund",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_unrest",
      "usd": -32930000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Unrestricted net position",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_np",
      "usd": -34441000,
      "source": "nacfr",
      "fy": "December 31, 2024",
      "label": "Total net position",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_exp",
      "usd": 44842000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Expenses",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_chg",
      "usd": 20210000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Charges for services",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_netprog",
      "usd": -24632000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Net program expense",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_inv",
      "usd": 708000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Investment income",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_othr",
      "usd": 4049000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Other general revenue",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_royal",
      "usd": 30529000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Royalty income",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_gen",
      "usd": 35286000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Total general revenues",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_dnp",
      "usd": 10654000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "Change in net position",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_np0",
      "usd": -44990000,
      "source": "nacfr",
      "fy": "January 1, 2024",
      "label": "Net position, beginning, as previously reported",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_gasbk",
      "usd": -105000,
      "source": "nacfr",
      "fy": "January 1, 2024",
      "label": "GASB 101 adjustment in the thousands statement",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_np1",
      "usd": -45095000,
      "source": "nacfr",
      "fy": "January 1, 2024",
      "label": "Net position, beginning, as restated",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_gasb",
      "usd": 105032,
      "source": "nacfr",
      "fy": "January 1, 2024",
      "label": "GASB 101 cumulative effect printed in the note",
      "entity": "Nassau OTB"
    },
    {
      "id": "n_gf",
      "usd": 20000000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "General Fund line OTB Profits, actual revenue",
      "entity": "Nassau County"
    },
    {
      "id": "n_surtax",
      "usd": 1002000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "General Fund Off-Track Betting Surtax, actual revenue",
      "entity": "Nassau County"
    },
    {
      "id": "n_surtaxb",
      "usd": 1639000,
      "source": "nacfr",
      "fy": "year ended December 31, 2024",
      "label": "General Fund Off-Track Betting Surtax, original budget",
      "entity": "Nassau County"
    },
    {
      "id": "s_retain",
      "usd": 2235410,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Contract retainage payable",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_rcash",
      "usd": 121191905,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Restricted cash and cash equivalents",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_rinv",
      "usd": 25971672,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Restricted investments",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_land",
      "usd": 22643538,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Land",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_cip",
      "usd": 64893390,
      "source": "acfr2024",
      "fy": "December 31, 2024",
      "label": "Construction in progress, ending",
      "entity": "Suffolk OTB"
    },
    {
      "id": "s_cipinc",
      "usd": 47783514,
      "source": "acfr2024",
      "fy": "year ended December 31, 2024",
      "label": "Construction in progress, increases",
      "entity": "Suffolk OTB"
    },
    {
      "id": "hb_a",
      "usd": 1754742.13,
      "source": "nysboe",
      "fy": "January 12, 2000 through October 15, 2020",
      "label": "Schedule A contributions from the exact name Harris Beach Pllc",
      "entity": "Harris Beach PLLC"
    },
    {
      "id": "hb_b",
      "usd": 36497,
      "source": "nysboe",
      "fy": "January 12, 2000 through October 15, 2020",
      "label": "Schedule B in-kind from the exact name Harris Beach Pllc",
      "entity": "Harris Beach PLLC"
    },
    {
      "id": "jf1",
      "usd": 377.3,
      "source": "nysboe",
      "fy": "June 28, 2022",
      "label": "Schedule F payment by Friends of Forte to Jakes 58",
      "entity": "Jake's 58"
    },
    {
      "id": "jf2",
      "usd": 282.96,
      "source": "nysboe",
      "fy": "August 13, 2022",
      "label": "Schedule F payment by Zeldin for New York to Jakes 58 Hotel",
      "entity": "Jake's 58"
    },
    {
      "id": "jf3",
      "usd": 1465.42,
      "source": "nysboe",
      "fy": "November 9, 2023",
      "label": "Schedule F payment by Suffolk County Democratic Committee to Jake's 58 Hotel",
      "entity": "Jake's 58"
    },
    {
      "id": "s_f300",
      "usd": 300,
      "source": "nysboe",
      "fy": "September 20, 1999",
      "label": "Schedule F payment by Suffolk County Republican Committee - The Chairmans Club to Suffolk County Regional Off Track Betting Corp",
      "entity": "Suffolk OTB"
    },
    {
      "id": "nyc250",
      "usd": 250,
      "source": "nysboe",
      "fy": "April 16, 2004",
      "label": "Schedule B from Nyc Off-Track Betting Corporation to Ruth Thompson For Senate",
      "entity": "NYC OTB"
    },
    {
      "id": "vouch",
      "usd": 40,
      "source": "minoct",
      "fy": "October 23, 2025",
      "label": "Thanksgiving voucher per employee",
      "entity": "Suffolk OTB"
    },
    {
      "id": "cairo_otb_pay",
      "usd": 198000,
      "source": "nypost",
      "fy": "as reported June 10, 2018",
      "label": "Nassau OTB pay reported for Joseph Cairo",
      "entity": "Nassau OTB"
    },
    {
      "id": "cairo_party_pay",
      "usd": 120000,
      "source": "cbs2018",
      "fy": "as reported June 11, 2018",
      "label": "Nassau Republican chairman pay reported for Joseph Cairo",
      "entity": "Nassau Republican Party"
    },
    {
      "id": "s_ceo_pay",
      "usd": 275000,
      "source": "ipost",
      "fy": "as reported July 24, 2025",
      "label": "Suffolk OTB leader pay reported by Investigative Post",
      "entity": "Suffolk OTB"
    },
    {
      "id": "cairo_a",
      "usd": 60255.55,
      "source": "nysboe",
      "fy": "August 11, 2008 through July 17, 2026",
      "label": "Schedule A from first name Joseph, last name Cairo, five-digit ZIP 11580 including ZIP+4, street containing 877 and Corona",
      "entity": "Joseph Cairo"
    },
    {
      "id": "cairo_gop",
      "usd": 42081.55,
      "source": "nysboe",
      "fy": "August 11, 2008 through July 17, 2026",
      "label": "Schedule A from that Cairo filter to the Nassau County Republican Committee",
      "entity": "Joseph Cairo"
    },
    {
      "id": "boyle_a",
      "usd": 12825.95,
      "source": "nysboe",
      "fy": "August 20, 2009 through September 29, 2026",
      "label": "Schedule A from Phil or Philip Boyle, Bay Shore or the Bayshore spelling, ZIP 11706",
      "entity": "Philip Boyle"
    },
    {
      "id": "boyle_scgop",
      "usd": 4867.92,
      "source": "nysboe",
      "fy": "August 20, 2009 through September 29, 2026",
      "label": "Schedule A from that Boyle address to Scgop",
      "entity": "Philip Boyle"
    },
    {
      "id": "nolan_a",
      "usd": 58800,
      "source": "nysboe",
      "fy": "November 1, 2000 through December 28, 2025",
      "label": "Schedule A from Philip, Phil, or Phillip Nolan, Islip, five-digit ZIP 11751 including ZIP+4, excluding middle initials J and W",
      "entity": "Philip Nolan"
    },
    {
      "id": "nolan_dem",
      "usd": 34625,
      "source": "nysboe",
      "fy": "November 1, 2000 through December 28, 2025",
      "label": "Schedule A from that Nolan filter to the Suffolk County Democratic Committee",
      "entity": "Philip Nolan"
    },
    {
      "id": "giannott_a",
      "usd": 2300,
      "source": "nysboe",
      "fy": "July 15, 2008 through July 10, 2026",
      "label": "Schedule A from John Giannott, Patchogue or East Patchogue, ZIP 11772",
      "entity": "John Giannott"
    },
    {
      "id": "kevins_a",
      "usd": 11195,
      "source": "nysboe",
      "fy": "April 10, 2002 through March 25, 2026",
      "label": "Schedule A from James Kevins, Mount Sinai spellings, five-digit ZIP 11766, excluding the Mount Siani spelling",
      "entity": "James Kevins"
    },
    {
      "id": "kevins_cons",
      "usd": 2425,
      "source": "nysboe",
      "fy": "April 10, 2002 through March 25, 2026",
      "label": "Schedule A from that Kevins filter to the Suffolk County Conservative Committee",
      "entity": "James Kevins"
    },
    {
      "id": "losq_a",
      "usd": 126200,
      "source": "nysboe",
      "fy": "August 16, 2002 through October 15, 2026",
      "label": "Schedule A from Steven or Steven E. Losquadro, Rocky Point spellings, five-digit ZIP 11778 including ZIP+4, excluding Stevenc",
      "entity": "Steven Losquadro"
    },
    {
      "id": "losq_scrc",
      "usd": 10150,
      "source": "nysboe",
      "fy": "August 16, 2002 through October 15, 2026",
      "label": "Schedule A from that Losquadro filter to Suffolk County Republican Committee Campaign Acct (Scrc)",
      "entity": "Steven Losquadro"
    }
  ],
  "checks": {
    "nassau_handle_2024_parts": 88602178,
    "suffolk_handle_2024_parts": 48267095,
    "suffolk_net_position_parts": -469489,
    "suffolk_net_position_rollforward": -469489,
    "suffolk_opeb_parts": 58502111,
    "suffolk_change_from_charges": 25077688,
    "suffolk_516_bridge": 32306306,
    "nassau_vlt_2425_parts": 284367064,
    "jakes_vlt_2425_parts": 300422289,
    "nassau_current_assets": 23291000,
    "nassau_net_position": -34441000,
    "nassau_restated_begin": -45095000,
    "nassau_rollforward": -34441000,
    "nassau_change": 10654000
  }
}
