N.Y. SCT Law § 46

§ 46. The county of Suffolk may purchase property at tax sale. The\ncounty of Suffolk is empowered to purchase lots or parcels of land at\nsuch tax sale, and is further empowered to accept deeds and to foreclose\nthe certificates of sale and perform all other acts to perfect the title\nof real estate thus acquired. The county treasurer shall annually\nfurnish the county legislature with a report of real estate acquired by\nthe county at such sales, which remains unredeemed and to which the\ncounty is entitled to a deed or upon which foreclosure proceedings may\nbe commenced. The county attorney shall conduct all foreclosure\nproceedings and perform all legal work necessary on behalf of the county\nunder the supervision of the county legislature. Land thus acquired by\nthe county may be released or sold upon terms prescribed by resolution\nof the county legislature by the county treasurer in the name of the\ncounty, and with respect to the sale of surplus real property such terms\nmay include purchase money mortgages, installment contract sales or any\nother means of selling and financing. The county legislature may set\naside parcels of land thus acquired in various parts of the county and\nhold the same for county purposes.\n The county may, by resolution of the county legislature, transfer and\nassign any certificates of sales held by the county upon payment to the\ncounty of the amount of its bid with interest thereon to the date of\nsuch assignment or transfer.\n