A buried NY Post article has the details, so far, just for horses:
Racing and Wagering Board yesterday issued guidelines for internet wagering in N.Y. State, which becomes legal Jan. 22. NYRA is optimistic it will have its internet betting system up and running by that target date, according to COO Bill Nader, while NYCOTB president Ray Casey expects to be operational by end of month.
Cross posted from Nastybrutishandtall.com
Betting online on horses is generally legal in most US states, e.g., see:
http://www.youbet.com/
a US (NASDAQ) company