State Comptroller Thomas DiNapoli said the financial condition of five regional Off-Track Betting corporations is deteriorating, with a 10 percent — or $103 million — decline in betting volume on horse races over the past five years.

DiNapoli said yesterday the audits of the Capital, Catskill, Nassau, Suffolk, and Western regional OTB corporations show their future is “bleak” without lawmakers and the governor changing the way they operate under state law.