N.Y. Suffolk County Tax Act § 17
Each receiver of taxes hereafter elected or appointed, including the receivers continued in office or created by this act, shall, before entering on the duties of his office, and annually on or before the first day of December in each year and before receiving the tax and assessment roll and warrant for the current year, execute an undertaking with two or more sureties to be approved by the supervisor of the town and to be filed in the office of the county clerk before the delivery of the warrant to the receiver, to the effect that he will well and faithfully execute his duties as receiver of taxes, pay over all moneys received by him and account within the time provided by law for all taxes upon the tax and assessment roll of his town for the current year delivered to him including penalties and interest accruing thereon and shall deliver such undertaking to the supervisor, and all the provisions of section one hundred and fifteen of the town law are hereby made applicable to the said undertaking. In default of giving and filing of such undertaking within five days after December first in each year the office of receiver of taxes shall be vacant.
N.Y. Suffolk County Tax Act § 17