N.Y. Educ. Law § 2127

§ 2127. Liability of collector for moneys lost. If by the neglect of\nthe collector any moneys shall be lost to a school district, which might\nhave been collected within the time limited in the warrant delivered to\nhim for their collection, he shall forfeit to such district the amount\nof the moneys thus lost, and shall account for and pay over the same to\nthe trustees of such district, in the same manner as if they had been\ncollected.\n