N.Y. Vehicle & Traffic Law § 236
5. Release of an illegally parked vehicle. a. A parking violations bureau of a city with a population of one million or more persons may impose vehicle release penalties in accordance with the provisions of paragraph b of this subdivision, provided that the commissioner of transportation of such city has established a procedure for the towing and impoundment of illegally parked vehicles which permits the release, at the site of the underlying parking violation, of an illegally parked vehicle which has been hooked to a tow truck in preparation for towing from such site if: