New York Real Property Tax Law Section 948 - Losses by default of collecting officer or treasurer.

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

Last modified: February 3, 2019