N.Y. R.R. Law § 184
Any street surface railroad corporation may declare any portion of its route which it may deem no longer necessary for the successful operation of its road and convenience of the public to be relinquished or abandoned. Such declaration of abandonment must be adopted by the board of directors of the corporation under its seal, which shall be submitted to the stockholders thereof at a meeting called and conducted in the same manner as required by law for meetings of stockholders for the approval of leases by railroad corporations for the use of their respective roads. If the stockholders shall, at such meeting, ratify and adopt such declaration of abandonment, the secretary of the company shall so certify under the seal of the corporation, upon such declaration. Such declaration shall then be submitted to the commissioner of transportation for his approval, and if approved by the commissioner of transportation, such approval shall be indorsed thereon or annexed thereto and the declaration so certified and indorsed shall be filed in the office of the department of state, and from the time of such filing, such portion of the route designated in the declaration shall be deemed to be abandoned.
N.Y. R.R. Law § 184