§ 1615. Fiscal year of lottery, reporting requirements and fiscal
planning. a. All books, accounts and records of the division, relating
to the state lottery, shall be kept by fiscal years beginning on the
first day of April and ending on the thirty-first day of March next
following. The division shall separately identify the actual sales
receipts, prizes, appropriations and expenditures for advertising and
promotions, reserves and the interest thereon by type by game, and the
source and use of unclaimed prize funds by type by game on an accrual
and cash basis where both are available and on an accrual or cash basis
where both are not available.

b. The director shall submit to the director of the budget, the
chairperson of the senate finance committee and the chairperson of the
assembly ways and means committee, an annual plan detailing the
projected use of appropriations for advertising and promotions, reserves
and the interest thereon by type by game, and the source and use of
unclaimed prize funds by type by game. Such plan shall be submitted not
later than submission of the executive budget to the legislature each
year and shall be updated quarterly on or before May fifteenth, August
fifteenth and November fifteenth of any given calendar year. Such plan
shall be considered the financial plan to be followed by the division in
the subsequent fiscal year unless modified during legislative
deliberations on the state budget. Such plan or update thereto shall
include any plans for the introduction of a new game prior to its
introduction and shall be subject to subdivision a of section sixteen
hundred fourteen of this article.

c. Such plan and any update thereto shall describe the specific amount
of funds to be used to implement each element of the plan by type by
game on an accrual and cash basis where both are available and on an
accrual or cash basis where both are not available. They shall include
the intended duration of such use, the revenues expected to be generated
by such use, the actual sales, prize awards, appropriations and
expenditures for advertising and promotions, reserves and the interest
thereon, and the source and use of unclaimed prize funds by type by
game, and such other information as the director deems appropriate. Such
plan and any update thereto shall also describe an evaluation of the
previous quarterly and fiscal year-to-date losses or gains therefrom.
Such updates shall report estimated year-end balances pursuant to the
plan and adjusted estimated year-end balances based on updates to the
plan by type by game.

d. Such plan and any update thereto shall include information on the
implementation and ongoing operation of a lottery game established
pursuant to paragraph one of subdivision a of section sixteen hundred
twelve of this article. Such information shall include, but not be
limited to, a statewide and a county by county breakdown of premises
with television equipment that automatically displays the results of
such game including:

(1) the total number of such premises;

(2) the total sales of such premises;

(3) the average sales per hour of operation of such game;

(4) the average and median square footage of such premises as defined
by item (i) of subparagraph (A) of paragraph one of subdivision a of
section sixteen hundred twelve of this article;

(5) the total number of such premises and total sales by type as
defined by item (i) or (ii) of subparagraph (A) of paragraph one of
subdivision a of section sixteen hundred twelve of this article.

In addition, the nineteen hundred ninety-eight--ninety-nine annual
plan shall include an evaluation, done in conjunction with the
commissioner of mental health, of the impact of a lottery game,
established pursuant to paragraph one of subdivision a of section
sixteen hundred twelve of this article, on compulsive gambling.