N.Y. RRD Law § 184

§ 184. Abandonment of part of route. Any street surface railroad\ncorporation may declare any portion of its route which it may deem no\nlonger necessary for the successful operation of its road and\nconvenience of the public to be relinquished or abandoned. Such\ndeclaration of abandonment must be adopted by the board of directors of\nthe corporation under its seal, which shall be submitted to the\nstockholders thereof at a meeting called and conducted in the same\nmanner as required by law for meetings of stockholders for the approval\nof leases by railroad corporations for the use of their respective\nroads. If the stockholders shall, at such meeting, ratify and adopt such\ndeclaration of abandonment, the secretary of the company shall so\ncertify under the seal of the corporation, upon such declaration. Such\ndeclaration shall then be submitted to the commissioner of\ntransportation for his approval, and if approved by the commissioner of\ntransportation, such approval shall be indorsed thereon or annexed\nthereto and the declaration so certified and indorsed shall be filed in\nthe office of the department of state, and from the time of such filing,\nsuch portion of the route designated in the declaration shall be deemed\nto be abandoned.\n