N.Y. Suffolk County Tax Act § 46
The county of Suffolk is empowered to purchase lots or parcels of land at such tax sale, and is further empowered to accept deeds and to foreclose the certificates of sale and perform all other acts to perfect the title of real estate thus acquired. The county treasurer shall annually furnish the county legislature with a report of real estate acquired by the county at such sales, which remains unredeemed and to which the county is entitled to a deed or upon which foreclosure proceedings may be commenced. The county attorney shall conduct all foreclosure proceedings and perform all legal work necessary on behalf of the county under the supervision of the county legislature. Land thus acquired by the county may be released or sold upon terms prescribed by resolution of the county legislature by the county treasurer in the name of the county, and with respect to the sale of surplus real property such terms may include purchase money mortgages, installment contract sales or any other means of selling and financing. The county legislature may set aside parcels of land thus acquired in various parts of the county and hold the same for county purposes.
The county may, by resolution of the county legislature, transfer and assign any certificates of sales held by the county upon payment to the county of the amount of its bid with interest thereon to the date of such assignment or transfer
N.Y. Suffolk County Tax Act § 46