N.Y. Suffolk County Tax Act § 68
All tax deeds executed as herein provided may be recorded as other conveyances of land under the laws of this state. Such deeds, and also deeds issued on any prior tax sales, if not recorded in the office of the county clerk, may be returned to the county treasurer and cancelled for sufficient cause at any time. Such cancellation shall terminate all rights of the purchaser thereunder. The owner of any certificate of sale issued or any tax sale shall not be required to apply for conveyance of the land described therein within four years after the expiration of one year from the last day of sale, as required by the tax law, but may apply for and obtain such conveyance at any time prior to bringing action for foreclosure. If the owner of any certificate (except the county, and the purchaser at the tax sale who is the owner with a duly recorded title of the land sold) does not apply for a conveyance within the period of eight years from date of sale so allowed for bringing such action, the certificate shall become void, and no claim can be maintained under the purchase
N.Y. Suffolk County Tax Act § 68