Two public betting corporations, the jobs around them, and a payroll the open datasets do not show.

Where a dollar of betting goes

The arrows use calendar year 2024 lines from the Gaming Commission annual report. Handle is the amount wagered. Pari-mutuel revenue is the corporation's take from that handle. Statutory and simulcast payments, including the state pari-mutuel tax, come out of pari-mutuel revenue. The video-gaming enterprise line is a separate income line. It is not the machine net win in the monthly reports. Section 516 is what the statute leaves for distribution after the corporation's costs. Racing Law 516 splits that net revenue among participating counties, half by where the wagers were placed and half by population. Nassau and Suffolk are each a one-county region, so the participating county is the county that created the corporation.

Handle and expenses, as rings

Each ring is two lines that add to the printed total in the center. Teal is Nassau. Orange is Suffolk. These colors mark the corporation, not a political party.

Video-gaming net win is a different pipe

Fiscal year 2024–25 net win is credits played minus credits won on the machines. The Gaming Commission splits each facility's net win into education, the gaming floor, and an agent commission. For the Nassau machines at Resorts World, those three printed lines add to the printed net win. For Jake's 58 they add to one dollar more than the printed net win. The rings draw the three lines. The center is the printed net win, not a recalculation. The report says the Nassau agent commission is not, by itself, the check Nassau OTB receives. That check follows a hosting agreement.

Resorts World fiscal 2024–25 net win $284,367,064. Jake's 58 fiscal 2024–25 net win $300,422,288. Average daily machines on those pages: 1,000 at Resorts World and 999 at Jake's 58.

Tale of the tape

Each card uses the latest full period that was retrieved for that measure. The periods are not the same. Video-gaming net win is a Gaming Commission fiscal year ending in March. Handle and Section 516 distributions are calendar years. Both net-position figures are December 31, 2024. Nassau's combining statement is printed in thousands of dollars; the card shows those thousands multiplied by 1,000.

Handle, calendar years 2023 and 2024

The Gaming Commission annual reports print in-state handle, out-of-state handle, and total handle for each regional corporation. Adding each year's in-state and out-of-state figures produces the printed total for both Nassau and Suffolk in both years.

Video gaming: Jake's 58 and the Nassau machines at Resorts World

These are two different facilities in the Gaming Commission's monthly reports. Jake's 58 is labeled Jake's 58 Hotel & Casino. The Nassau report is labeled Nassau OTB VGMs at Resorts World. A note on the Nassau pages says that under Tax Law 1617-a(a)(4), Resorts World can designate up to 1,000 video gaming machines as Nassau OTB machines, and that actual payments to Nassau OTB are subject to a hosting agreement.

The fiscal year on these reports runs from April through March. The chart uses the nine full fiscal years from 2017–18 through 2025–26. Fiscal 2016–17 and the unfinished 2026–27 page are in the table and are not drawn as if they were full years.

Fiscal 2024–25 split of net win

The Nassau page for fiscal 2024–25 prints education $127,965,179, gaming floor and administration $28,436,706, and agent commission $127,965,179. Those three printed amounts add to the printed net win of $284,367,064. The same page says the agent commission is not, by itself, the payment Nassau OTB receives.

The Jake's 58 page prints education $135,190,030, gaming floor and administration $30,042,229, and agent commission $135,190,030. Adding those three printed amounts comes to one dollar more than the printed net win of $300,422,288. This page leaves both the components and the net win as printed and does not adjust either figure.

The fiscal 2026–27 Nassau page contains one filled month, April 2026, with net win $19,766,270 and an average of 900 machines. Later months on that page are blank. A note on the page says Resorts World New York City ceased operations as a video-lottery facility on April 27, 2026 and began operating as a commercial casino on April 28, 2026. Blank months are not treated here as zero. The Jake's 58 fiscal 2026–27 page prints a year-to-date total of $186,880,999 through October 2026. That is not a full fiscal year.

No Gaming Commission facility report retrieved for this page shows a video-gaming floor located in Nassau County. The March 26, 2026 Suffolk minutes say the Gaming Commission had approved a new floor plan for machines in a new building, and they discuss an expansion. They do not state a project cost or a completion date. The December 18, 2025 minutes describe a closing on 8.5 acres of vacant land. The January 29, 2026 minutes describe a permit to clear eight acres. Both acre figures are printed as the minutes state them.

Distributions, surcharges, and the video-gaming enterprise line

The annual reports define the enterprise-fund line for Nassau OTB and Suffolk OTB as the net revenue or loss from operation of a video gaming facility. That line is not the facility net win in the monthly machine reports. For calendar year 2024 the enterprise-fund amounts, read in the same column order as the labeled net-revenue row, are $38,521,889 for Nassau and $13,997,324 for Suffolk. For calendar year 2023 they are $41,511,446 and $15,179,836.

The report says some operating-expense amounts include pension and other post-employment benefit amounts under GASB 68 and GASB 75. Those expense lines are not a cash payroll.

The printed all-regions Section 516 distribution for 2024 is $68,179,030. Adding the five regional figures in the extracted text of that line differs from the printed all-regions total by two dollars. This page shows the printed Nassau, Suffolk, and all-regions amounts and does not replace any of them with a recalculation.

Surcharge available for distribution as of December 31, 2024 is $1,247,688 for Nassau and $567,315 for Suffolk. The report says the table does not include surcharge retained by the corporation for corporate purposes or the capital acquisition fund.

Nassau distributions in the NIFA assessments

Deloitte's December 3, 2024 letter to the Nassau Interim Finance Authority says the procedures were performed under the consulting-services standard and did not constitute an audit or a review. The letter covers January 1, 2022 through December 31, 2023. It prints Section 516 net revenue for distribution of $25,000,000 in 2022 and $20,000,000 in 2023. The same letter's narrative describes "$45 million worth of net income, including royalties, and $2.21 million in surcharge distributions." Those rounded phrases are the letter's, for the two-year period.

A table in that letter lists eight quarterly profit-distribution amounts of $5,000,000. The letter also lists how many days after the stated due date each payment arrived: 76, 34, 40, 46, 26, 40, 39, and 45 days, from the first quarter of 2022 through the fourth quarter of 2023. A second dollar column on that table was not labeled cleanly in the text extraction, so it is not added to the quarterly amounts. The letter's rounded phrase of $45 million and the Section 516 lines of $25,000,000 and $20,000,000 are a different presentation from the quarterly list. This page does not force those presentations to equal each other.

The letter says five-branch net handle, including internet, telephone, and Fast Track, was $211,689,708 for the two calendar years together. It is not an annual handle, and it is not the Gaming Commission total-handle figure above.

The December 30, 2022 assessment, covering 2020 and 2021, prints Section 516 net revenue for distribution of $10,912,199 and $18,601,450. Its narrative says distributions from video-lottery royalties were $11.75 million in 2020 and $18 million in 2021, and $29.75 million together, and that surcharge distributions were $2.22 million. Those are the report's rounded figures. An appendix prints surcharge of $2,206,222 in NROTB's data and $2,216,731 in NIFA's data, a variance of $10,509.

The 2024 assessment says Nassau OTB must distribute 5 percent of monthly winning bets except internet wagers, Race Palace teletheater wagers, and account wagers with a preset balance of $300 or more. Management feedback dated November 8, 2024 says the Carle Place branch closed effective February 1, 2024 and telephone betting closed effective September 3, 2024. The assessment overview still listed five branches, including Carle Place. The corporation's About page, retrieved November 9, 2026, names President Joseph G. Cairo, Jr., says operations began in 1975, says there are 16 Fast Track locations "to date" without an as-of date, and names Valley Stream, Franklin Square, Levittown, and the Race Palace teletheater in the page footer.

Both counties' books, year ended December 31, 2024

Each county includes its regional OTB as a discretely presented component unit and says the county auditor did not audit the OTB statements. The opinions rely on other auditors for those columns. Nassau's report names the county auditor as CBIZ CPAs P.C. and does not name the firm that audited OTB. Suffolk's report likewise does not name OTB's auditor.

Nassau's combining statements, Exhibits A-3 and A-4, are printed in thousands of dollars. Every Nassau amount in this section is the printed thousands figure multiplied by 1,000. The note's GASB 101 sentence prints $105,032 in dollars. The thousands table prints the same adjustment as ($105,000). The roll-forward below uses the thousands table, which is the figure that ties to the ending net position.

Nassau OTB in the county report

Note 1 says the county is the corporation's sole shareholder, the County Legislature appoints a board of three, and at the close of 2024 there were sixteen operational facilities. It says the county receives a small portion of winning wagers and all net operating profits, and that the county has not received any net operating profit because of continued operating deficits. It also says OTB remits video lottery terminal revenue under a separate agreement. The general fund's revenue schedule, Exhibit B-1, prints a line called OTB Profits with actual revenue of $20,000,000, equal to the original budget for that line. The same schedule prints Off-Track Betting Surtax actual revenue of $1,002,000 against an original budget of $1,639,000. The note and the general-fund line use different labels. This page prints both and does not recast one as the other.

Separate OTB financial statements, the report says, may be obtained at 139 Liberty Avenue, Mineola, NY 11501. That separate PDF was not on the county financial-reports page retrieved November 9, 2026. The column below is the county report's OTB column.

Suffolk OTB in the county report

Suffolk's report says separate OTB financial statements may be obtained at 425 Oser Avenue, Suite 2, Hauppauge, NY 11788. Those separate statements were not posted with the county report. The board minutes of 2025 and 2026 place meetings at 1180 Veterans Memorial Highway, Hauppauge. Both addresses are printed in the documents named here.

The report says the county appoints the corporation's board, can impose its will, and is entitled to the corporation's resources. It also says the county receives a percentage of wagers and all net operating profits, recorded in the county general fund. A dollar amount for that 2024 general-fund receipt was not printed on an OTB line in the text retrieved.

Debt, pension, and OPEB

The long-term obligations line of $338,542,733 appears in the OTB column, and the component-unit total for that line is the same amount. The notes retrieved with that report do not name a bond series, a coupon, or a maturity schedule for that line. Restricted cash of $121,191,905 and restricted investments of $25,971,672 are separate lines. The notes do not describe them as the makeup of the long-term obligations line, so this page does not add them to it. Land is $22,643,538. Construction in progress ended the year at $64,893,390, after increases of $47,783,514.

Pension expense recognized for the Employees' Retirement System, for the year ended December 31, 2024, is $3,696,608 for OTB. The net pension liability in the OTB column is $8,373,079. A separate OTB actuarial report for other post-employment benefits was not retrieved. The OPEB amounts above are the lines in the county report's OTB column. Nassau's OPEB and pension lines are in the Nassau table above, from that county's report.

Who the records name

Payroll, titles, and the 3 percent vote

There is no table of top earners on this page, and no payroll chart. A ranking would require a salary for each person. The files queried on November 9, 2026 do not provide a current salary, an overtime total, or a headcount.

Directory files 4vym-q77x and 9zf7-z2m8 also returned no Off-Track Betting authority. Procurement, debt, and financial-summary files with no OTB rows were 8w5p-k45m, ehig-g5x3, d84c-dk28, p3p6-xqr5, vfju-zm9q, qbd7-9grw, f7ju-wpvk, cgg6-2ah8, and y6wc-tvay. Name filters included Bet, OTB, Wager, Racing, and Off-Track.

Contracts the records name, and the amounts they leave out

No procurement report in the ABO files queried on November 9, 2026 lists a vendor, an award date, and an amount for either corporation. Open Book New York's contract search, opened the same day, returned a page that said the application was currently unavailable, so no state payment register is shown. A vendor leaderboard of contract dollars is not drawn, because the documents do not print the contract dollars. The rows below are names that appear in a primary document. The amount column is blank where the document does not print one.

Minutes from January 2025 through September 2026 were read for dollar amounts. The only printed dollar in those resolutions is the $40 Thanksgiving voucher. March 2025's file is a two-page scan with no extractable text.

On May 28, 2026, James LaCarrubba told the board that a 5 percent vendor reduction fee should be granted by the State to Suffolk OTB and Jake's 58 after the Gaming Commission approves an application, and that he expected it to take effect July 1, 2026 if it was passed and signed. The minutes record that statement. They do not record an adopted fee or a dollar amount.

Suffolk's Chapter 9 cases, and the older handle audit

1. April 22, 1970

   The November 30, 2015 bankruptcy decision says a county vote that day preceded the corporation, which was formed on October 7, 1974. Nassau's About page says operations there began in 1975.

2. March 16, 2011

   The December 2, 2011 decision says the county legislature adopted Resolution 38-2011, the county executive approved it, and the petition in case 11-42250-CEC was filed March 18, 2011. The court dismissed it.

3. May 11, 2012

   Case 12-43503-CEC was filed. On May 8, 2014, Philip C. Nolan told the legislature's Ways and Means Committee that he came to OTB on July 1, 2012, and that the organization was already in bankruptcy.

4. October 2014

   The November 30, 2015 decision says the court entered an order confirming the Second Amended Chapter 9 Plan on October 31, 2014, and that the plan's feasibility depended on a video-lottery facility. The county's 2019 report says the plan was confirmed October 22, 2014 and effective October 31, 2014. Both dates are printed. Neither document retrieved here is an order closing the case.

5. September 2015

   Comptroller reports S9-14-64 and S9-14-65. Suffolk's letter says the corporation filed for Chapter 9 in May 2012. It does not discuss the dismissed 2011 petition.

6. October 7, 2019

   The 2019 county report says the corporation sued Delaware North Companies over their operation of Jake's 58, with a trial scheduled for July 13, 2020. The outcome was not retrieved.

7. November 30, 2022

   CBS News described Phil Boyle as incoming president and CEO. The 2026 minutes list him as president. April 27, 2026 is the date the Gaming Commission page says Resorts World ceased operating as a video-lottery facility.

There were two petitions. They are easy to collapse into one story, and the documents do not.

• Case No. 11-42250-CEC. The December 2, 2011 decision says the county legislature adopted Resolution 38-2011 on March 16, 2011, the county executive approved it, and the petition was filed March 18, 2011. The court dismissed the petition under 11 U.S.C. § 921(c) because the filing was not authorized as required by § 109(c)(2).
• Case No. 12-43503-CEC. The November 30, 2015 decision says a petition was filed May 11, 2012. It says that on October 31, 2014 the court entered an order confirming the Second Amended Chapter 9 Plan, and that the plan's feasibility depended on a video-lottery facility. The county is described as a creditor and as the appointing authority for the three board members.
• Suffolk County's 2019 annual report says the plan dated September 11, 2014 was confirmed October 22, 2014 and effective October 31, 2014. The court decision and the county report do not use the same confirmation date. Both dates are printed here. Neither document retrieved for this page is an order closing the case. The 2019 report also says that on October 7, 2019 the corporation sued Delaware North Companies regarding their operation of Jake's 58, and that a trial was scheduled for July 13, 2020. The outcome of that case was not retrieved. The 2019 report's construction-cost sentences use the word approximately, and those amounts are not repeated here.
• The September 2015 Comptroller letter says Suffolk OTB filed for Chapter 9 bankruptcy in May of 2012. It does not discuss the dismissed 2011 petition.

The same 2015 audits print net handle for 2009 through 2013. Nassau's report describes a 15 percent decline, which it states as $38.1 million, from $257.6 million to $219.5 million. Suffolk's report describes a 29 percent decline, which it states as $44.3 million, from $153.5 million to $109.2 million. The exact annual figures in the audits' Figure 1 are below. "Net handle" in the audit is not the same line as "total handle" in the later Gaming Commission reports, so the two series are not drawn on one chart.

Suffolk's audit Figure 4 prints bankruptcy legal fees of $1,372,422 in 2011, $1,177,942 in 2012, and $1,327,917 in 2013, and zero in 2009 and 2010.

Nassau has no Chapter 9 docket in the records retrieved for this page.

Who gets the jobs and the contracts

Political patronage mill?

That phrase is a question, and it is also a phrase other people have used. A TBR News Media editorial on June 25, 2022 said that as recently as March a local activist had called Suffolk OTB "a known patronage mill." The editorial does not name the activist. On June 11, 2018, CBS News quoted Lawrence Levy, then of Hofstra University, saying patronage on Long Island is a political way of life that "greases the wheels of political organizations." A May 2011 Riverhead News-Review column said the bankrupt Suffolk corporation was a lesson in what happens when a money-making enterprise is run by political appointees. The 2015 Comptroller letters do not use the word patronage. They do say each board has three members appointed by the county legislature.

Racing Law 502 says the Nassau board and the Suffolk board each consist of three members appointed by the governing body of the county. Not more than two may be members of the same political party. Each director serves at the pleasure of the body that appointed that director. The same section says a general manager is the chief executive and serves under the board's supervision. The statute sets a political-appointment structure. It does not, by itself, say how any one person was hired.

Donations in the State Board of Elections file

Dataset e9ss-239a does not list an employer. The totals below are Schedule A rows that match a name and a place already printed in a public record: a bar-registration address, a legislature resolution, a Senate biography, or a lawyer-directory address. A ZIP matches on its first five digits, so a ZIP+4 code is included. Amended rows were kept ahead of the original when the filer, the transaction number, and the schedule matched. The committee dollar in each row is the sum of that committee inside the same rows and the same dates as the total beside it. The file does not say the money was given because of an OTB job.

The same dataset, queried the same day for contributor names containing Off-Track or Off Track, still has one Schedule B row for a different corporation: Nyc Off-Track Betting Corporation, $250 on April 16, 2004, to Ruth Thompson For Senate. No Schedule A, B, or C row names Nassau Regional Off-Track Betting or Suffolk Regional Off-Track Betting as the contributor.

Three Schedule F rows name Jake's 58 as the payee. They are payments by committees, not contributions by the casino. Friends of Forte reported $377.30 on June 28, 2022 to Jakes 58. Zeldin for New York reported $282.96 on August 13, 2022 to Jakes 58 Hotel. The Suffolk County Democratic Committee reported $1,465.42 on November 9, 2023 to Jake's 58 Hotel. A 1999 Schedule F row shows the Suffolk County Republican Committee - The Chairmans Club paid $300 on September 20, 1999 to Suffolk County Regional Off Track Betting Corp.

Harris Beach PLLC is the firm named as Nassau OTB's outside counsel in the NIFA assessments. Under the exact contributor string Harris Beach Pllc, schedules A and B, the file has Schedule A contributions of $1,754,742.13 and Schedule B in-kind of $36,497, dated from January 12, 2000 through October 15, 2020. Those rows do not mention Nassau OTB or a retainer. Other spellings are not in these two totals.

Vendors named in the minutes, and the ties that are documented

The January 29, 2026 minutes renew an engagement for Steven Losquadro as independent outside counsel. The fee is not stated. RiverheadLOCAL, on June 4, 2026, quotes Jesse Garcia referring questions to Steven Losquadro as counsel to the Suffolk County Republican Committee. The July 23, 2026 article says Losquadro is counsel to the Suffolk County Republican Party. The minutes do not mention the party role. The articles do not mention the OTB engagement. Both facts are in the public record. This page does not assert that one caused the other.

Global Responders returned no rows on schedules A, B, C, or F under that name. Wayne Rogers, Jesus Garcia, James P. Curry, WCS Company, Employee Availability Solutions, and H2M are named in the minutes. A political office or a clean address match for those consultants was not retrieved, so no donation total is printed for them. Anthony Pancella's Lindenhurst donation rows were not used, because no retrieved document places the AP3 consultant at that address.

The May 2011 Riverhead News-Review printed party labels for a board and several employees of that time, including Dominick P. Feeney as a Democratic chairman, Herbert Hemendinger as a Republican vice chairman, and Eddie S. Wynn as a Democratic secretary. An editor's note on the column says an employee list was outdated and that some names were included by mistake. The names in that column are not the 2026 board. Resolution 241-2022 later replaced Eddie S. Wynn with John Giannott.

Not yet public / FOIL needed

• The current three Nassau directors, their parties, and the appointing resolutions after the January 6, 2015 letter. The ABO directories still have no roster.
• Arlene Samos's appointing resolution and party.
• James Kevins's party enrollment. The resolution is silent. The donation filter is not an enrollment record.
• The resolution or board vote that made Philip Boyle president, and a start date that reconciles the January 2022 sentence in Long Island Business News with the November 30, 2022 "incoming" line on CBS.
• A current salary schedule, a headcount, and overtime. ABO salary files and SeeThroughNY still returned no Off-Track Betting rows on November 9, 2026. Bankruptcy schedules listing employees were not retrieved from the dockets.
• Vendor fees. The minutes name the firms and do not print the amounts.
• A Newsday investigation. No open Newsday article documenting patronage hiring or no-show jobs at either corporation was retrieved on November 9, 2026.
• Address-matched donations for James LaCarrubba, Arlene Samos, Richard Stafford, and the consultants other than Losquadro.

Rows for the same last names at other cities, and rows for James LaCarrubba, Richard Stafford, and other first names, stay unassigned. This page does not assign those dollars to the OTB office. Delaware North appears under many legal names. This page does not add those name variants into one contribution total, because they are not one contributor string and the rows do not mention the 2019 lawsuit.

Not retrieved, stated once

• Current Nassau director names, terms, and any vacancy. The 2024 county report confirms a three-member board and does not name it. The ABO directories do not list either OTB.
• Suffolk director terms and appointing resolutions.
• Current salaries, overtime, headcount, and a top-earner ranking. ABO salary files and SeeThroughNY returned no rows.
• The dollar value of the December 18, 2025 3 percent increase.
• Vendor contract amounts. The minutes name the firms and do not print the fees. ABO procurement files returned no rows. Open Book New York said the application was unavailable.
• A bond series, coupon, or maturity schedule for Suffolk's $338,542,733 long-term obligations line. The county report leaves that line as one amount.
• The separate OTB audited PDFs. Nassau's is described as available at 139 Liberty Avenue. Suffolk's is described as available at 425 Oser Avenue, Suite 2. The county reports include the component-unit columns used above.
• A dollar amount for Suffolk County's 2024 general-fund receipt from OTB.
• A court order closing the 2012 Chapter 9 case, or the result of the Delaware North lawsuit described in the 2019 county report.
• A Nassau-sited casino plan in a Gaming Commission facility report. None was in the reports retrieved.

Sources and method

Figures were taken from the documents listed below and checked on November 9, 2026. A dollar amount on this page is the amount printed in the cited document for the year printed next to it. Adding two printed lines, such as the two OPEB lines or the in-state and out-of-state handle, is noted where the page does it. Where the parts and a printed total differ by a dollar or two, both stay as printed.

The Deloitte products are consulting assessments commissioned through the Nassau Interim Finance Authority. The December 3, 2024 letter says they are not an audit, a review, or a compilation, and that they express no opinion on the financial statements.

Gaming Commission video-gaming fiscal years end in March. Handle and Section 516 figures are calendar years. Both counties' component-unit figures are as of, or for the year ended, December 31, 2024. Nassau's combining statements are printed in thousands of dollars, and this page multiplies those printed thousands by 1,000. The 2009–2013 net-handle series is from the September 2015 Comptroller audits. Contribution rows are from data.ny.gov dataset e9ss-239a, queried November 9, 2026. The Schedule A rows for the six surnames, limited to the five-digit ZIPs named in the table, are saved at /data/otb/boe_e9ss_239a_2026-11-09.json.

The machine-readable copy of the amounts is /data/otb/figures.json. Each amount carries the source key, the period, and the retrieval date.

1. NYS Gaming Commission, Division of Horse Racing and Pari-Mutuel Wagering, Annual Report, calendar year 2024. Retrieved 2026-11-09.
2. NYS Gaming Commission, Division of Horse Racing and Pari-Mutuel Wagering, Annual Report, calendar year 2023. Retrieved 2026-11-09.
3. NYS Gaming Commission, Jake's 58 Hotel & Casino monthly net-win report (fiscal years through the 2026/2027 page). Retrieved 2026-11-09.
4. NYS Gaming Commission, Nassau OTB VGMs at Resorts World monthly net-win report. Retrieved 2026-11-09.
5. Suffolk County Annual Comprehensive Financial Report for the year ended December 31, 2024. Retrieved 2026-11-09.
6. 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. Retrieved 2026-11-09.
7. Deloitte consulting assessment for NIFA of Nassau Regional OTB, letter dated December 3, 2024, covering calendar years 2022 and 2023. Retrieved 2026-11-09.
8. Deloitte consulting assessment for NIFA of Nassau Regional OTB, report dated December 30, 2022, covering calendar years 2020 and 2021. Retrieved 2026-11-09.
9. Office of the State Comptroller, Nassau Off-Track Betting Corporation, Report S9-14-64, September 2015. Retrieved 2026-11-09.
10. Office of the State Comptroller, Suffolk Off-Track Betting Corporation, Report S9-14-65, September 2015. Retrieved 2026-11-09.
11. In re Suffolk Regional Off-Track Betting Corp., Bankr. E.D.N.Y., No. 11-42250-CEC (Dec. 2, 2011). Retrieved 2026-11-09.
12. In re Suffolk Regional Off-Track Betting Corporation, Bankr. E.D.N.Y., No. 12-43503-CEC (Nov. 30, 2015). Retrieved 2026-11-09.
13. Suffolk Regional OTB board minutes, March 26, 2026. Retrieved 2026-11-09.
14. Suffolk Regional OTB board minutes, December 18, 2025. Retrieved 2026-11-09.
15. Suffolk Regional OTB board minutes, January 29, 2026. Retrieved 2026-11-09.
16. Nassau OTB, About Us page. Retrieved 2026-11-09.
17. 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.. Retrieved 2026-11-09.
18. 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.. Retrieved 2026-11-09.
19. 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.. Retrieved 2026-11-09.
20. 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.. Retrieved 2026-11-09.
21. 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.. Retrieved 2026-11-09.
22. Suffolk Regional OTB board minutes, February 26, 2026. Retrieved 2026-11-09.
23. Suffolk Regional OTB board minutes, April 30, 2026. Retrieved 2026-11-09.
24. Suffolk Regional OTB board minutes, May 28, 2026. Retrieved 2026-11-09.
25. Suffolk Regional OTB board minutes, June 25, 2026. Retrieved 2026-11-09.
26. Suffolk Regional OTB board minutes, August 27, 2026. Retrieved 2026-11-09.
27. Suffolk Regional OTB board minutes, October 23, 2025. Retrieved 2026-11-09.
28. N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 502, Establishment of regional off-track betting corporations, as published on NYSenate.gov. Retrieved 2026-11-09.
29. N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 516, Moneys of corporations; disposition of net revenues, as published on NYSenate.gov. Retrieved 2026-11-09.
30. Suffolk County Legislature Resolution No. 241-2022, appointing John Giannott to the Suffolk Regional OTB board, dated March 29, 2022. Retrieved 2026-11-09.
31. 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.. Retrieved 2026-11-09.
32. 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.. Retrieved 2026-11-09.
33. 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.. Retrieved 2026-11-09.
34. 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.. Retrieved 2026-11-09.
35. 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.. Retrieved 2026-11-09.
36. COLlive, October 5, 2026, "Nassau County GOP Chair Visits the Ohel." The article identifies Joseph Cairo as Nassau County Republican Chairman.. Retrieved 2026-11-09.
37. 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.. Retrieved 2026-11-09.
38. 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.. Retrieved 2026-11-09.
39. 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.. Retrieved 2026-11-09.
40. CBS New York, November 30, 2022, "Suffolk OTB brings Christmas cheer." The report quotes "Suffolk OTB incoming president and CEO Phil Boyle.". Retrieved 2026-11-09.
41. 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.. Retrieved 2026-11-09.
42. 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.. Retrieved 2026-11-09.
43. 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.. Retrieved 2026-11-09.
44. 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.. Retrieved 2026-11-09.
45. 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.. Retrieved 2026-11-09.
46. 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.. Retrieved 2026-11-09.
47. TBR News Media editorial, June 25, 2022, "Suffolk OTB – 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.. Retrieved 2026-11-09.
48. 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.. Retrieved 2026-11-09.
49. 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.. Retrieved 2026-11-09.
50. 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.. Retrieved 2026-11-09.
51. 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.. Retrieved 2026-11-09.
52. 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.. Retrieved 2026-11-09.
53. 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.. Retrieved 2026-11-09.