N.Y. Suffolk County Tax Act § 3
The assessment roll prepared by the assessors of each town shall be the official assessment roll for the town and for every school district and other tax district lying within the town for which said assessment roll was prepared so far as it concerns property lying within such school or other tax district.
If in a final order in any proceeding under article 7 of the real property tax law it is determined that the assessment reviewed was excessive, unequal or unlawful, or that real property was misclassified, and it is ordered or directed that the same be corrected or stricken from the roll, and such order is not made in time to enable the assessor or other appropriate officer, board or body to make a new or corrected assessment or to strike such assessment from the roll prior to the imposing of any tax or special ad valorem levy upon the real property the assessment of which has been determined to be excessive, unequal or unlawful, or which has been determined to be misclassified, then any amount at any time collected upon such excessive, unequal or unlawful assessment, or as a result of such misclassification, as determined in such order shall, in the same manner as other county charges, and as otherwise provided in the real property tax law, be audited and paid by the county to the petitioner or other person paying such tax or other levy, including interest thereon as provided in article 7 of the real property tax law. So much of any tax or other levy, including interest thereon, as shall be refunded which was imposed for town, county special district or school district, as hereinafter provided in the following paragraph, purposes shall be charged by the county to such town or special district and charged by the town to such school district as hereinafter provided. Notwithstanding anything to the contrary herein, if the assessment is reduced by such order by an amount not in excess of ten thousand dollars, the entirety of the amount refunded shall be charged by the county to the town in which the real property is situated. The county may, with the consent and agreement of such town, special district or school district, finance, pursuant to the local finance law, for such period, or any lesser portion thereof, as shall be authorized by the local finance law, in whole or in part, the amount authorized hereunder to be charged by the county to such town or special district or by the town to such school district and provide, in such consent and agreement, for the annual repayment of a sum equal to the principal of, interest on and redemption premium, if any, together with a sum to be agreed upon as the share of the county's costs and expenses incidental to the issuance of obligations to finance the aforedescribed amount, to be paid by the county in the next fiscal year with respect to the amortization and payment of such financed amount or which has been paid by the county in that fiscal year and which has not previously been so charged with respect to the amortization and payment of, and costs and expenses incidental to, such financed amount.
Any final order in a proceeding under article 7 of the real property tax law which orders or directs the correction or striking of an assessment appearing on that portion of a town assessment roll applicable to a school district, shall be binding on such town. Any amount of taxes of such school district at any time collected upon such assessment in excess of the amount which would have been paid had such assessment been made as determined by such order, shall be refunded by the county and shall be charged by the county to such town. Such refund shall not be charged by the town to such school district, except where the assessment subject to such proceeding is applicable to property improved by a nuclear powered electrical generating facility. In such case, the town shall charge such school district any amount of taxes collected by such school district upon such assessment in excess of the amount which would have been paid had such assessment been made as determined by such order.
The assessors of any town may make copies of any assessment roll or of a portion thereof, or tax roll, which copy when certified by them as correct may be used in all respects as and for an original roll or portion thereof.
N.Y. Suffolk County Tax Act § 3