N.Y. Comp. Codes R. & Regs. tit. 15 § 18.2
If generally authorized by a local law of the county legislative body, and by resolution of the legislative body of the local authority involved, an officer, department or other agency of county government may contract with any local authority within the county for the purpose of removing and disposing of abandoned vehicles. In such event, the officer, department or other agency of the county involved shall be the agent of the local authority while removing and disposing of vehicles abandoned within the jurisdiction of such local authority. Any monies derived from the sale of such abandoned vehicles, less the expense of removal and sale, shall be held by the county for a period of one year and thereafter paid into the general fund of the county in the same manner as if the county were the local authority entitled to the custody of the vehicle, as prescribed by subdivision 6 of section 1224 of the Vehicle and Traffic Law.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 18.2