N.Y. Comp. Codes R. & Regs. tit. 15 § 35.11
Acceptable proof shall include the year, make and vehicle identification number (VIN) of the vehicle, the registrant's complete name and mailing address, the date of the activity (that is, the dates that the vehicle went in and out of the repair shop, junk/salvage facility or a commercial or military or licensed towing facility), and the date the proof was issued, if different. Any letter issued by the shop or facility which is submitted to DMV shall be on official letterhead and shall contain the sender's name (readable) and signature, and complete address. Photocopies of proof submitted are acceptable unless otherwise specified on the application form. All submitted proof is subject to verification. In addition to the acceptable proof specified herein, the registration and license plate(s) shall be surrendered to DMV unless such plates(s) are/were immediately used to reregister another vehicle. If the registrant is unable to surrender the registration and license plate(s), the registrant shall submit a Report of Lost or Stolen Motor Vehicle Items (MV-78B) to the department. If a vehicle is returned to a registrant or returned to operation by a registrant after theft, seizure or impoundment, or repossession or hospitalization, proof of the return date and a new insurance ID card with an effective date covering the return date shall be submitted to the department. If insurance coverage was actually obtained after the return date, such insurance ID card may be submitted.
A bill of sale that provides the date of sale and the name(s) and address(es) of the buyer and seller, or a notarized statement that confirms the sale or transfer of the vehicle, except where such sale or transfer would defeat the purposes of articles 6 and 8 of the Vehicle and Traffic Law.
A copy of a police report from a law enforcement agency or insurance company that provides the date of theft or loss.
A copy of the impoundment receipt that provides the date of impoundment and states that the vehicle was not returned to the registrant. If the vehicle was sold by the civil or police authority, a copy of the bill of sale that provides that date of sale shall be included.
A copy of the repossession notice that provides the date of repossession or a letter from the lending institution or leasing company that verifies the repossession and provides the date of repossession. The notice or letter shall state that the vehicle was not returned to the registrant.
A copy of an out-of-state registration or a letter from the out-of-state motor vehicle agency that provides the date of registration in that state.
Proof of hospitalization from a hospital or medical doctor that provides the dates of entry and discharge from the hospital and a notarized statement from the registrant that states that the vehicle was not used by family members or others during the time of hospitalization and includes an explanation of where the vehicle was stored during the period of hospitalization. This section shall not apply to a vehicle insured under section 370 of the Vehicle and Traffic Law.
In cases where the exemption from the insurance requirements of Vehicle and Traffic Law section 318 is sought for a vehicle that is or was in the possession of a repair shop or junk/salvage facility, such acceptable proof of storage means submission of a fully completed and signed FS-48 form (Financial Security Exemption Application), provided however, if the registrant submits proof involving a repair facility that was not properly registered as a repair shop pursuant to article 12-A of the Vehicle and Traffic Law (that is, an unregistered repair shop), the motorist must also file a complaint with the department's office of vehicle safety stating that to the best of his or her knowledge the facility was operating without proper registration and that he or she was not aware that the facility was not properly registered. If a repair shop is located in another state, proof submitted by a registrant shall be deemed acceptable only upon verification by the department that such repair shop is legally registered or licensed in such other state. In cases where the exemption from insurance requirements of Vehicle and Traffic Law section 318 is sought for a vehicle that is or was in the possession of a commercial or military or licensed towing facility, such acceptable proof of storage means submission of a fully completed and signed FS-48S form (Financial Security Exemption Application "" Storage).
N.Y. Comp. Codes R. & Regs. Tit. 15 § 35.11