N.Y. Veh. & Traf. Law § 107

§ 107. Classes of cities. (a) City of the first class. A city with a\npopulation of one hundred seventy-five thousand or more.\n (b) City of the second class. A city with a population of fifty\nthousand and less than one hundred seventy-five thousand.\n (c) City of the third class. Any city not included in the foregoing\nclasses.\n (d) The classification herein made shall be determined by the federal\ncensus or state enumeration, whichever is the later, as last previously\ntaken before the effective date of this chapter.\n