N.Y. Educ. Law § 1521

§ 1521. Collection and distribution of moneys due dissolved district.\nThe supervisor of the town or towns within which the schoolhouse of the\ndissolved district was situated may demand, sue for and collect, in the\nname of his office, any money of the district outstanding in the hands\nof any of its former officers, or any other person; and, after deducting\nhis costs and expenses, shall report the balance to the district\nsuperintendent who shall apportion the same equitably among the\ndistricts to which the parts of the dissolved district were annexed, to\nbe by them applied as their district meeting shall determine.\n