Towing Issues: Impounding in MA, tow company, rear window

Question
I have a friend who had the rear window of her car smashed out. She called the police, and they took a report. She came out later and the car was gone. Without her knowledge,  the police had her car impounded for security reasons. She has to pay $176 to retrieve her car.  Why does she have to pay if the damage was not her fault nor did she violate any parking regs??

Answer
Over the years I have towed many vehicles for "UNSECURED" vehicle violations.

Now each State and most Cities have rules on vehicles being locked and secured.
I know that your friend had a vehicle which was broke into or vandalized but then again, report or not from the police it does pose problems security wise.
An open window or broke one, will cause some people to snoop inside while others tend to call in the "CRIME" having the police keep coming back to investigate.

Now if your friend had insurance then the insurance covers repairs after deductibles and such, as to the towing charges, well the tow company did respond to a request from the police (as you said in question) and they do get paid for the services.
Hopefully her insurance will cover the costs of towing also.

Sorry I really do not have specific answers here.