N.Y. Real Prop. Tax Law § 1148

§ 1148. Assistance to vulnerable populations. 1. Every notice of\nunpaid taxes, notice of arrears included in tax statements, personal\nnotice of commencement of foreclosure proceeding or tax lien sale must\ninclude information about a housing counseling agency or agencies funded\nby the New York state office of the attorney general's homeowner\nprotection program in the region in which the property is located.\n 2. Upon receiving a return of unpaid taxes pursuant to section nine\nhundred thirty-six of this chapter or a comparable provision of law, the\nenforcing officer shall send a list of the names, addresses and\ntelephone numbers, if available, of the residential property owners\nincluded on such return to a housing counseling agency or agencies\nfunded by the New York state office of the attorney general's homeowner\nprotection program in the region where the property is located, so that\nsuch agency may make the homeowner aware of free foreclosure prevention\nservices and options available to the parties.\n