EMPIRE RESORTS INC | 2013 | FY | 3

Accrued expenses and other current liabilities are comprised of the following at December 31, 2013 and 2012:
 
(in thousands)
 
2013
 
2012
Liability for horseracing purses
$
473

 
$
950

Accrued payroll
1,300

 
1,143

Accrued redeemable points
393

 
392

Liability to NYL
521

 
404

Liability for local progressive jackpot
768

 
556

Accrued professional fees
1,406

 
3,172

Accrued other
1,180

 
788

Total accrued expenses and other current liabilities
$
6,041

 
$
7,405

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