N.Y. Suffolk County Tax Act § 27
The county treasurer upon application of any receiver of taxes or upon his own motion, may extend the time for the collection of taxes and assessments and the return of unpaid taxes and assessments in any town to a day not later than August first following, and upon such extension the receiver shall pay over all moneys collected by him, and his undertaking and the liability of the sureties thereon shall not be affected or diminished by any such extension. The receiver shall, within five days after written request of the county treasurer, render to the latter a report of the moneys collected and paid over to the date of such report with all necessary vouchers and statements supporting the same, and upon failure of the receiver to render such report within ten days after such request the county treasurer may recall the warrant of such receiver and resort to the remedies provided by the tax law for cases where the collector fails to pay over moneys collected by him, and the subsequent proceedings provided by the tax law shall be pursued by the officers charged therewith.
N.Y. Suffolk County Tax Act § 27