The two cops escorted the woman into her apartment after a cabby called 911 on Dec. 7 because she was drunk and vomiting in his taxi after spending the night out drinking with female coworkers.
The owner of a bar near the accuser's apartment told the New York Times that the bar's video surveillance system shows the two police officers helping the woman into her building and returning twice during the next two hours. The officers can be seen using a key to get into the building before the last visit.
Investigators said witnesses and other evidence proved the woman was extremely intoxicated and unable to consent to sex, Post sources said.
The victim told a friend about the alleged attack later that day and called the Manhattan District Attorney's Office, according to the Post.