N.Y. Educ. Law § 1907

§ 1907. Transportation of pupils. The board of education of such\ncentral high school district may cause transportation to be furnished to\nthe pupils residing in the district who are entitled to attend such\ncentral high school or other public or non-public high school within the\ncentral high school district and who reside so remote from the high\nschool they legally attend that they will be deprived of the privilege\nof attendance thereat unless such transportation is furnished. The cost\nof such transportation shall be a charge against such central high\nschool district and shall be raised by tax without a vote of the\ndistrict and be paid in the same manner as are any expenditures for the\nsupport and maintenance of such central high school district. The\ncommissioner of education may, upon sufficient notice to such board of\neducation and after an opportunity to such board to be heard in its\ndefense, issue an order directing such board to provide such\ntransportation.\n