N.Y. SCT Law § 58

§ 58. Distribution of proceeds of sale. The plaintiff and the\ndefendants in said action, including the county of Suffolk, who are the\nholders of certificates of sale, shall be paid from the proceeds of sale\nthe several amounts paid for real estate purchased as mentioned and\ndescribed in the certificates of sale held by them, with all interest,\npenalties, additions, costs and expenses allowed by law, so far as the\nsaid proceeds shall suffice to pay the same, in the order of the lawful\npriority of the liens and the interest of the respective parties in and\nagainst the premises as the same may be determined in this action. It\nshall be sufficient for any such defendant to set forth in his answer\nhis certificate of sale or the substance thereof with the other\nallegations in effect as herein provided with regard to the complaint in\nthe action. A defendant alleging irregularity or invalidity in any tax,\nassessment or sale shall particularly specify in his answer such\nirregularity or invalidity.\n