N.Y. High. Law § 158

§ 158. Neglect or refusal to prosecute. If the town superintendent\nshall neglect or refuse to prosecute for any penalty, knowing the same\nto have been incurred, he shall be liable to a penalty of ten dollars\nfor every such neglect or refusal, which shall be recovered by action in\nthe name of the town, by the supervisor, or by any taxpayer of the town\nwho shall indemnify the town for the costs and expense of the action, in\nsuch manner as the supervisor may approve.\n