N.Y.C. Admin. Code § 22-111: § 22-111 Destruction of unclaimed trucks, merchandise and vessels.

If no bids are received at the public sale authorized in section 22-110 of this subchapter, the commissioner may remove, destroy and break up or otherwise dispose of such merchandise, material, automobile, wagon, truck, cart, vessel or craft without liability for damage to the owners of or to any person having or claiming any interest in the same. The expense of such removal, advertisement, sale, destruction and disposal shall be recoverable from such owner, owners or persons in an action maintained by the commissioner.