N.Y. C.P.L.R. 1321

§ 1321. Levy upon personal property by seizure. If the claiming\nauthority shall so direct the collecting agent, as an alternative to the\nmethod prescribed by section one thousand three hundred twenty of this\narticle, shall levy upon property capable of delivery by taking the\nproperty into his actual custody. In cases in which the collecting agent\nis a sheriff, the sheriff may require that the claiming authority\nfurnish indemnity that is either satisfactory to the sheriff or is fixed\nby the court. The collecting agent shall within four days serve a copy\nof the order of attachment in the manner prescribed by subdivision one\nof section one thousand three hundred twenty of this article upon the\nperson from whose possession or custody the property was taken.\n