N.Y. Real Prop. Tax Law § 948

§ 948. Losses by default of collecting officer or treasurer. All\nlosses sustained by reason of the default of any collecting officer\nshall be a charge upon the city or town of which he is collecting\nofficer. If occasioned by the default of the treasurer of the county in\nthe discharge of his official duties, the loss shall be chargeable to\nthe county.\n