The state of New York does have various authorized gambling options available including a state lottery, several racinos, poker, charitable gambling, video gaming machines, pari-mutuel wagering, sports betting in upstate casinos, and tribal gaming facilities and casinos. This guide was designed to present a clear and concise explanation of the legalities of gaming involved in the Empire State, what gaming options are available domestically, and where to find the best licensed offshore online gambling destinations. While there are discussions taking place concerning state-licensed online gaming, nothing is in place as of yet. This is because there are no state-regulated gambling sites available at this time through passed legislation. There are in fact New York legal online gambling sites which accept NY players but these are licensed and regulated offshore.