New York gambling is one of the most profitable industries in the country. With 14 New York casinos, and more on the way, there are plenty of gambling options for residents and visitors. New York Casino Locations: New York City, Hogansburg, Batavia, Yonkers, Hamburg, Farmington, Union Springs, Akwesasne, Monticello, Ozone Park, Saratoga Springs, Salamanca, Buffalo, Irving, Cuba, Niagara Falls, Nichols, Verona, Vernon and Chittenango. New York Online gambling: Horse racing is the only form of legalized online gambling in New York.Smoking ban: New York bans smoking in all indoor businesses.New York Gambling Age: 18 for lottery and racing, 18-21 for casinos.Estimated Gambling Revenue: $10.8 billion.Estimated Tax Revenue from Gambling: $4.2 billion.Year New York Regulated Gambling: Racing (1959), Lottery (1966), Off-track betting (1970), Tribal Casinos (1993), Racinos (2001), Commercial Casinos (2013).