N.Y. R.R. Law § 192-A
In any city having a population of one million or more, the board of estimate of such city, or if there be no board of estimate, the local authorities of such city having control of the streets shall have the power to apply to the commissioner of transportation for an order directing any street railroad corporation to change the location of its tracks within any street or highway forming a part of its route in a borough of such city containing not less than three hundred thousand or more than six hundred thousand inhabitants, where in the judgment of such commissioner of transportation the relocation of such tracks is necessary in connection with the maintenance, widening, change of grade, setting back of curb lines or other proper improvement of such street or highway. Any street railroad corporation operating as aforesaid, shall, at such time as the commissioner of transportation shall direct, start work upon the change of the location of its tracks to the place and in the manner directed by the commissioner of transportation and shall complete such change within a reasonable time thereafter. The relocation of any track in accordance with the provisions of this section shall not limit, change or in any wise affect or prejudice the existing rights or franchises of any street railroad corporation, and such corporation shall have the same right to operate its railroad on the relocated route in the same manner and to the same extent as it had the right so to do on the original route.
The cost and expense of the relocation of such railroad tracks shall be imposed and borne in such manner as the commissioner of transportation may determine before, during or subsequent to such relocation. In determining such cost and expense, such commissioner of transportation may take into consideration the fact that such road was located before such street was laid out.
N.Y. R.R. Law § 192-A