N.Y. Comp. Codes R. & Regs. tit. 9, § 415.5
(i) Licensed ambulances for sick or injured persons shall be permitted to operate over parkways when on emergency service, but subject to all the provisions of this Chapter regulating traffic, including limitations on the rate of speed.
(j) Towing and pushing.
No person shall cause or permit a vehicle to be towed or pushed by another vehicle on any parkway, except that a disabled vehicle may be towed by a tow truck authorized by the Department of Transportation in accordance with the provisions of 17 NYCRR Part 190.