N.Y. Town Law § 241
Each town tax collector or receiver of taxes and assessments, upon receiving an assessment roll and warrant, shall forthwith cause notice of the reception thereof to be published at least once in the official paper and to be posted on the sign-board of the town maintained pursuant to subdivision six of section thirty of this chapter, specifying the place where and the time when the assessments may be paid to him. Within ten days after the last day specified in the warrant for the payment of the assessments in whole or in part, the town tax collector or receiver of taxes and assessments shall deliver the assessment roll or, upon mutual agreement, the data file therefor, as provided in article fifteen-C of the real property tax law, to the supervisor of the town, indicating the several parcels of land for which assessments shall have been paid in full, or in part, and the parcels of land for which no part of such assessments shall have been paid, and he shall at the same time account for and pay over to the supervisor all moneys so collected.
N.Y. Town Law § 241