N.Y. Educ. Law § 1615

§ 1615. Taxation for expenses incurred by trustees. When trustees are\nrequired or authorized by law, or by a vote of their district, to incur\nany expenses for such district, and when any expenses incurred by them\nare made, by express provision of law, a charge upon such district, they\nmay raise the amount thereof by tax in the same manner as if the\ndefinite sum to be raised had been voted by a district meeting.\n