Section 1224 of the Vehicle and Traffic Law authorizes the Commissioner of Motor Vehicles to promulgate regulations prescribing such forms and procedures as are "necessary or desirable" to effectuate the provisions of that section. Section 1224 sets forth various categories of abandoned vehicles and generally provides for the disposition of such vehicles by the local authority having custody thereof. Local authorities, as defined in the statute, are authorized to take custody of any abandoned vehicle in their jurisdiction, whether abandoned on public or private property.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 18.1