2006 New York Code - Liability Of Collector For Moneys Lost.

 
    § 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.