N.Y. SCT Law § 68

§ 68. Recording of tax deeds; cancellation. All tax deeds executed as\nherein provided may be recorded as other conveyances of land under the\nlaws of this state. Such deeds, and also deeds issued on any prior tax\nsales, if not recorded in the office of the county clerk, may be\nreturned to the county treasurer and cancelled for sufficient cause at\nany time. Such cancellation shall terminate all rights of the purchaser\nthereunder. The owner of any certificate of sale issued or any tax sale\nshall not be required to apply for conveyance of the land described\ntherein within four years after the expiration of one year from the last\nday of sale, as required by the tax law, but may apply for and obtain\nsuch conveyance at any time prior to bringing action for foreclosure. If\nthe owner of any certificate (except the county, and the purchaser at\nthe tax sale who is the owner with a duly recorded title of the land\nsold) does not apply for a conveyance within the period of eight years\nfrom date of sale so allowed for bringing such action, the certificate\nshall become void, and no claim can be maintained under the purchase.\n