Upon the audit of vouchers certified by the commissioner of education, the comptroller shall draw his warrant on the commissioner of taxation and finance for payment of any moneys apportioned for the support of common schools. Such payment shall be made to the treasurer, if there be one, otherwise to the disbursing officer or collector of each school district, and to the commissioner of finance of the city of New York for the city school district of the city of New York, through the commissioner of education.
New York Legal Code