The seller should pay. However, in NYC, if you are looking at a listing that's real cheap, odds are the reason it's cheap is because either there are liens, taxes or some other payment that's due or it's a foreclosure and needs major renovations and repairs.
In NYC, if there are taxes, liens, etc. due, you will need to pay for it. Obviously the seller doesn't have the money and is looking for a buyer who can afford to pay the bill. What you can do is negotiate the price down low enough so you can pay the tax bill.