N.Y. Veh. & Traf. Law § 422
The commissioner may, by regulation, provide for the issuance of a special vehicle identification number. Such regulations shall be applicable whenever a special vehicle identification number is required by any provision of law. With respect to a vehicle part for which an inspection is required pursuant to subdivision two of section four hundred twenty-three-a of this chapter, a special identification number may consist of a distinguishing mark. Such special vehicle identification number shall be affixed only by or under the direction of a member of the department of motor vehicles who has the powers of a peace officer pursuant to section three hundred ninety-two-b of this chapter. A fee of twenty-five dollars shall be paid to the commissioner before such number shall be issued, except that no fee shall be required of a governmental agency.
N.Y. Veh. and Traf. Law § 422