Lower Manhattan, New York City
| Casino | City | County | Type |
|---|---|---|---|
| Akwesasne Mohawk Casino | Hogansburg | Franklin | Native American |
| Batavia Downs Gaming | Batavia | Genesee | Racino |
| Empire City Casino at Yonkers Raceway | Yonkers | Westchester | Racino |
| The Fairgrounds Gaming | Hamburg | Erie | Racino |
| Finger Lakes Gaming and Race Track | Farmington | Ontario | Racino |
| First European Cruises - Bolero | New York City, Manhattan | New York | Cruise ship |
| Fred Olsen's Black Prince | New York City, Manhattan | New York | Cruise ship |
| Fred Olsen's Black Watch | New York City, Manhattan | New York | Cruise ship |
| Freeport Casino Cruises - Midnight Gambler II | Freeport | Nassau | Cruise ship |
| Lakeside Entertainment | Union Springs | Cayuga | Native American |
| Mediterranean Shipping Cruises - Rhapsody | New York City, Manhattan | New York | Cruise ship |
| Mohawk Bingo Palace and Casino | Akwesasne | Franklin | Native American |
| Monticello Gaming & Raceway | Monticello | Sullivan | Racino |
| Saratoga Gaming and Raceway | Saratoga Springs | Saratoga | Racino |
| Seneca Allegany Casino | Salamanca | Cattaraugus | Native American |
| Seneca Buffalo Creek Casino | Buffalo | Erie | Native American |
| Seneca Gaming and Entertainment | Irving | Cattaraugus | Native American |
| Seneca Gaming and Entertainment | Salamanca | Cattaraugus | Native American |
| Seneca Niagara Casino | Niagara Falls | Niagara | Native American |
| Tioga Downs & Casino | Nichols | Tioga | Racino |
| Turning Stone Resort & Casino | Verona | Oneida | Native American |
| Vernon Downs & Casino | Vernon | Oneida | Racino |
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