N.Y. Educ. Law § 1907
The board of education of such central high school district may cause transportation to be furnished to the pupils residing in the district who are entitled to attend such central high school or other public or non-public high school within the central high school district and who reside so remote from the high school they legally attend that they will be deprived of the privilege of attendance thereat unless such transportation is furnished. The cost of such transportation shall be a charge against such central high school district and shall be raised by tax without a vote of the district and be paid in the same manner as are any expenditures for the support and maintenance of such central high school district. The commissioner of education may, upon sufficient notice to such board of education and after an opportunity to such board to be heard in its defense, issue an order directing such board to provide such transportation.
N.Y. Educ. Law § 1907