N.Y. Educ. Law § 1116

§ 1116. County treasurer to act as treasurer of the county commission\nfor special education. All moneys collected from taxes levied in\naccordance with the provisions of part two of this article and all\nmoneys apportioned by the commissioner of education, and any and all\nmoneys received from any and all sources whatsoever for carrying out the\nprovisions of part two of this article, shall be paid to the county\ntreasurer. Such funds shall be disbursed by such county treasurer upon\naudit by the special education commission.\n