N.Y. Real Prop. Tax Law § 1176

§ 1176. Review of list of delinquent taxes by commissioner; parcels in\nwhich state has an interest. 1. Each list of delinquent taxes filed\npursuant to section eleven hundred twenty-two of this article shall be\nsubmitted to the commissioner for identification of state lands.\n 2. Upon reviewing the list, the commissioner shall in so far as\npossible notify the enforcing officer of any parcel listed thereon which\nbelongs to the state. The enforcing officer shall withdraw such parcels\nfrom foreclosure in the manner provided by section eleven hundred\nthirty-eight of this article and shall furnish the commissioner with a\nverified and itemized statement showing the amount of taxes due against\neach such parcel, the purposes for which levied, the date of the levy,\nthe assessment upon which levied and the year in which such assessment\nwas made. Subject to the provisions of title two of article five of this\nchapter, the taxes upon such parcels, without interest or penalties,\nshall be audited and paid by the comptroller out of any funds available\nfor the payment of taxes on state lands.\n