Here (not NY) you can pump the oil out and fill it with sand, cut off
and seal the filler and vent pipe, and call it a day. Whatever you do,
research what your state/municipality requires cause it can hang you up
when you go to sell. There are companies all over that deal with this,
new England/NY is much more dependent on heating oil than the rest of
the country so there ought to be companies around. Probably have to
pay a MOF (mob overhead fee), haha.