New York Laws
Part 2 - District Clerk; Treasurer; Collector
2127 - Liability of Collector for Moneys Lost.

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