N.Y. PBL Law § 37-A

§ 37-a. Resale of lands. The commissioner of general services,\nwhenever he resells any such lot, shall include in the amount for which\nsuch lot is offered for sale, the sum unpaid at the time of such sale\nfor principal and interest on the purchase-moneys thereof, the amount\ndue on the books in the comptroller's office for taxes and the interest\nand charges thereon and the costs of such sale. If the total amount of\nsuch charges be not bid therefor, he shall purchase the same for the\nstate at such amount. If on any such sale, the commissioner becomes the\npurchaser in behalf of the state, in case such lands are not within the\nforest preserve, the commissioner shall direct, whether the land\npurchased be offered for sale by him at the price for which it was\npurchased, or a new appraisement made thereof under his direction. He\nmay sell such lots to any person applying to purchase the same, for the\namount at which the same was purchased for the state, on the like terms\nand conditions as he is authorized to sell the unappropriated state\nlands. If the commissioner directs a new appraisal of such lands, the\ncommissioner may sell the same as prescribed in this section for the\nprices at which the lots are respectively appraised.\n