N.Y. R.R. Law § 108
In cities in this state having a population of one million inhabitants or over, where tunnels are or may hereafter be operated or controlled by any railroad corporation, such portions of any mechanical or other devices or appliances as may be required under the provisions of the precedingsix six to be constructed on or above the surface of any streets, avenues or other places under which such tunnels may be built, shall be subject as to form, material and construction, to the approval of the local authorities of such cities, except that in the city of New York such approval shall be by a majority vote of the mayor, the comptroller, the commissioner of parks and recreation of said city and the president of the borough of said city in which such mechanical or other device or appliance is to be constructed.
N.Y. R.R. Law § 108