N.Y. Educ. Law § 3606
The commissioner of education immediately after making an apportionment shall certify, or cause to be certified, to the treasurer, if there be one, otherwise to the disbursing officer or collector of each school district or academy included in such apportionment, except those located within the territory of the city of New York, the amount of money which has been allotted to each said school district or academy. The payment of said allotment shall be made by the commissioner of taxation and finance directly to the treasurer, if there be one, otherwise to the disbursing officer or collector of each school district or academy named in the certificate of the commissioner of education. Any apportionment which shall be made to the city school district of the city of New York shall be certified and paid to the commissioner of finance of the city of New York, and any apportionment which shall be made to any private academy situated within the territory of the city of New York, shall be certified and paid directly to the disbursing officer of the academy to which the apportionment is made.
N.Y. Educ. Law § 3606