Set in the commuter rail yards in New York City ("the yards"), specifically in the boroughs of the Bronx, Queens, and Brooklyn, where contractors repair railway cars for the city Transit Authority (TA), bribery, corporate crime and political corruption are commonplace, as rival companies sabotage each other's work to win bids, and the undercutting leads to murder.

There he meets up with Willie Gutierrez, his cousin Erica Soltz's boyfriend, who thanks him for serving time in prison, implying that Leo had taken a fall for their gang of friends.

The next day, at the offices of his railway car repair company, the Electric Rail Corporation, in Maspeth, Frank offers to help finance Leo's studies during a 2-year machinist program.

After a hearing to award contracts, Hector Gallardo, co-owner of the Puerto Rican-owned Weltech Corporation, a minority company, approaches Willie about leaving Frank's firm for his.

One night, Willie brings Leo to the Sunnyside repair yards, where he and his crew sabotage Weltech's work, hoping to lower their quality rating and lessen their ability to get contracts.

Willie enters yard master Elliot Gorwitz's office to pay him off with Knicks tickets, but is ordered to remove his crew from the tracks, as Gallardo has already brought him $2,000 in cash.

Realizing that Rifkin's testimony against Leo is in no one's interest, Frank and Gallardo negotiate a new split of the contracts with Queens Borough President Arthur Mydanick in a backroom deal.

Willie visits Erica, wanting to reconcile with her, and disturbingly reveals to her that according to Frank, she and Leo had been in a romantic relationship when they were younger, and once were caught having sexual intercourse.

The website's consensus reads, "Featuring strong performances and direction, The Yards is a richly textured crime thriller with an authentic feel.