My rigorous study is limited to takeout rates, and the NYRA exacta takeout of 18.5% is lower than any major NA racetrack with the exception of Kentucky Downs (18.25%).

For comparison: Keeneland (19.5%), Gulfstream (20%), Churchill (22%), and Santa Anita and Del Mar (both 22.68%).

Funny thing, a couple of years ago a Southern California race scratched down to two horses, yet the track still offered an exacta (!!!). Unsurprisingly, the win price (15.43% takeout - lowest in major NA tracks save for Woodbine) was higher than the "exacta" payout. I think there was about $7K in really smart money in the "exacta" pool.