N.Y. Pub. Lands Law § 37-A
The commissioner of general services, whenever he resells any such lot, shall include in the amount for which such lot is offered for sale, the sum unpaid at the time of such sale for principal and interest on the purchase-moneys thereof, the amount due on the books in the comptroller's office for taxes and the interest and charges thereon and the costs of such sale. If the total amount of such charges be not bid therefor, he shall purchase the same for the state at such amount. If on any such sale, the commissioner becomes the purchaser in behalf of the state, in case such lands are not within the forest preserve, the commissioner shall direct, whether the land purchased be offered for sale by him at the price for which it was purchased, or a new appraisement made thereof under his direction. He may sell such lots to any person applying to purchase the same, for the amount at which the same was purchased for the state, on the like terms and conditions as he is authorized to sell the unappropriated state lands. If the commissioner directs a new appraisal of such lands, the commissioner may sell the same as prescribed in this section for the prices at which the lots are respectively appraised.
N.Y. Pub. Lands Law § 37-A