N.Y. Educ. Law § 1114

§ 1114. Appropriations by board of supervisors. The board of\nsupervisors or other governing elective body may make appropriations and\nlevy taxes upon all the taxable property included within the boundaries\nof the special education district to carry out the purposes of part two\nof this article, and such taxes shall be assessed, levied and collected\nat the same time and in the same manner as county taxes are assessed,\nlevied and collected within the boundaries of such special education\ndistrict.\n