New York Consolidated Laws, Education Law - EDN § 3814. Appeal to county judge

1. Whenever any officer mentioned in section thirty-eight hundred twelve shall have complied with the provisions of such section and the meeting shall have refused to direct the trustees or board of education to levy a tax for the payment of the costs, charges and expenses claimed by him, such officer shall immediately give notice to such meeting that he will appeal to the county judge of the county in which such district is located from the refusal of said meeting to vote a tax for the payment of such claim.

2. Within ten days after the refusal of the meeting to allow such claim such officer shall serve upon the clerk of the district or, if there be no district clerk, upon the town clerk of the town, an itemized statement of his claim, duly verified, together with a written notice that on a certain day named therein such officer will present such claim to the county judge for settlement.

3. The clerk upon whom such notice and claim are served shall file the same in his office and such notice and claim shall be subject to the inspection of any of the inhabitants of the school district.

4. The meeting at which notice of the intention of such officer to appeal to the county judge is given or any subsequent district meeting, duly called, may appoint one or more of the legal voters of such district or authorize the trustee or board of education to employ counsel to appear before the county judge at the time fixed for a hearing on such claim and protect the rights of the district upon such settlement.  The expenses incurred in the performance of this duty shall be a charge upon the district and the trustees or board of education upon a presentation of the account of such expenses with proper vouchers therefor shall pay the same from any available funds in the district or include the necessary amount in a tax list to be levied upon the district.

5. A refusal of the trustees or board of education to levy such tax for the payment of such expenses shall be subject to an appeal to the commissioner of education.