N.Y. Veh. & Traf. Law § 132-a

§ 132-a. Police vehicle. Every vehicle owned by the state, a public\nauthority, a county, town, city or village, and operated by the police\ndepartment or law enforcement agency of such governmental unit or by a\nconstable or police constable of a town when acting pursuant to his\nspecial duties. Any other vehicle operated by a chief or deputy or\nassistant chief of a police department, a sheriff, undersheriff or\nregular deputy sheriff, and a vehicle owned and operated by the law\nenforcement unit of a public or private corporation authorized by law to\nmaintain a unit for the enforcement of law on the property of such\ncorporation shall be a police vehicle only for the purposes of section\none hundred one of this chapter.\n