N.Y. Real Prop. Tax Law § 1135

§ 1135. Application for surplus. In lieu of filing an answer to the\nforeclosure proceeding, any person claiming surplus arising from a tax\ndistrict's enforcement of delinquent property taxes shall have the right\nto file with the clerk in whose office the report of sale is filed at\nany time before the confirmation of the report of sale, a written notice\nof such claim, stating the nature and extent of their claim and the\naddress of the claimant or the claimant's attorney.\n