The NYC Department of Finance has posted the following to its web site at http://nyc.gov/html/dof/html/business/business_tax_gct.shtml#dissolution
Dissolution Requirement
Under Section 1003 of the Business Corporation Law, as of October 1, 2009, Tax Clearance must be obtained from the NYC Department of Finance (Finance) when dissolving corporations that have done business in and incurred tax liability to the City of New York. Corporations must complete the Request For Dissolution and mail to Finance. Finance will send a Dissolution Consent to the address provided on the Request. The Dissolution Consent must be attached to Certificates of Dissolution that are filed with the New York State Secretary of State.
http://nyc.gov/html/dof/html/pdf/legal/request_dissolution.pdf
Request For Dissolution
If you are filing a Request for Dissolution on behalf of a corporation, you will need to obtain and submit a signed and dated Power of Attorney with your request.
Power of Attorney For Businesses