N.Y. TAX Law § 1240

§ 1240. Administration and collection. The taxes authorized under\nsections twelve hundred one through twelve hundred four of this article\nwhich are now imposed shall continue to be administered and collected by\nthe fiscal or other officers of the city, county or school district in\nthe same manner as such taxes have been administered and collected by\nsuch officers immediately prior to the enactment of this article, in\naccordance with the applicable provisions of the charter, administrative\ncode, local law, ordinance or resolution then in force, with such\namendments in respect to administration and collection as may be\nenacted. Taxes authorized under sections twelve hundred one through\ntwelve hundred four of this article which may hereafter be imposed by a\ncity, county or school district shall be administered and collected in\nsuch manner as may be provided in its charter, administrative code,\nlocal laws, ordinances or resolutions, with such amendments in respect\nto administration and collection as may be enacted. Notwithstanding any\nother provision of law to the contrary, the authorization to impose tax\nupon the transfer of real property pursuant to subdivision (b) of\nsection twelve hundred one of this article, shall not, when the\nconveyance consists of a transfer of property made as a result of an\norder of the court in a foreclosure proceeding ordering the sale of such\nproperty, include the authorization to impose civil or criminal\npenalties, interest, or other liability upon the referee or sheriff\neffectuating the transfer.\n