The New York City Police Department (NYPD), established in 1845, is currently the largest police force in the United States, with primary responsibilities in law enforcement and investigation within the five boroughs of New York City. The NYPD was the first police department established in the United States. It has its headquarters in Lower Manhattan, New York City.
Owing to a rise in crime and a disorganized night watch, the New York City Police Department was formed in 1844. It was then reorganized into three separate districts in 1845. After decades of brutality and political corruption, the NYPD finally gained discipline under Police Commissioner Theodore Roosevelt.
Role in Marvel Comics
Unfortunately, the NYPD is often a (somewhat) unwilling nemesis to Spider-Man, particularly after the suspicious circumstances surrounding the death of Captain George Stacy. There is also the issue of corruption, as shown all to well in the Born Again storyline.
The NYPD while supposedly trying to apprehend Frank Castle usually makes half hearted attempts at best trying to arrest him. The police in New York City tend to admire Frank Castle and approve of his methods with only a few that views his actions as dangerous to society and almost none want to arrest him. The top brass of the NYPD know this and when the Punisher draws public attention the police department assigns their worst officers to try and arrest the Punisher such as Detective Martin Soap or officers that embarrassed the police department such as Lt. Molly Von Richthofen.
The Punisher tends to view the police as being under too much red tape and doesn't usually kill crooked cops letting their actions slide since they are cops as was the case for officers Mike Pearse and Andy Seifert as one of his own personal rules he follows. The Punisher has worked with police officers before such as Lynn Michaels going after a serial rapist together. The Punisher will also risk his life to save police officers Walter Bolt being one example of many. The NYPD tend to let the Punisher do what he does best without trying to apprehend him viewing Frank Castle as an asset and some officers go as far as providing him with information.