N.Y. Suffolk County Tax Act § 53
If such real estate, or any part thereof, be not redeemed as herein provided the county treasurer shall execute to the purchaser, including the county, its or his heirs, successors, or assigns, upon the performance by such purchaser of the conditions herein provided, and upon surrender of said certificate of sale or upon delivery or a release of such real estate to the grantee as herein provided and upon the purchaser's taking and paying for an assignment of all outstanding prior tax liens held by the county upon the premises, including all unpaid taxes appearing in the book or books which the county treasurer is authorized and empowered to compile and maintain pursuant to the provisions of chapter one hundred five of the laws of nineteen hundred twenty, and upon the filing of proof of service of notice upon owners and other interested persons as herein and in the general tax law provided, a conveyance of real estate so sold, which conveyance shall vest in the grantees an absolute estate in fee. The county treasurer shall be entitled to demand and receive from such grantee, for the use of the county, the sum of five dollars, for preparing such conveyance. Every such conveyance shall be attested by the county treasurer and the seal of the county treasurer attached thereto, and when so executed shall be presumptive evidence that the sale was regular, and also presumptive evidence that all proceedings prior to the sale, including the assessment of the lands sold, and all notices required by law to be given previous to the expiration of the time allowed by law for the redemption thereof, were regular and according to law. After three years from the date of record of any such conveyance in the Suffolk county clerk's office, such presumption shall be conclusive. Every certificate of sale or conveyance executed in pursuance of this act may be recorded in the same manner and with like effect as a deed acknowledged or proved before any officer authorized by law to take proof and acknowledgment of deeds. Two or more lots or parcels of real estate sold to the same person may be included in the same tax deed.
N.Y. Suffolk County Tax Act § 53