The New York State DOE publishes a very nice primer on State Aid to schools.

The 2008 State Aid to Schools Primer says at page 14:

Small city school districts may also impose a utility tax, not to exceed 3 percent.

The Newburgh Enlarged City School District is a "small city school district" and does not yet impose a utility tax.

What does a utility tax look like? It looks something like this.

New York State Department of Taxation and Finance Taxpayer Services Division Technical Services Bureau

ODERICK G. W. CHU, COMMISSIONER GABRIEL B. DiCERBO, DEPUTY COMMISSIONER FRANK J. PUCCIA, DIRECTOR

TP-8 (3/83) CITY OF NEWBURGH IMPOSES A 3% SALES AND USE TAX ON UTILITIES AND UTILITY SERVICES

Effective June 1, 1988, a 3% sales and use tax is imposed by the City of Newburgh on sales of consumer utilities and utility services. For these purposes, the terms "consumer utilities" and "utility services" mean:

- gas, electricity, refrigeration and steam;

- telephony and telegraphy (except interstate and international telephony and telegraphy);

- gas, electric, refrigeration and steam service; and

- telephone and telegraph service (except interstate and international telephone and telegraph service).

Beginning June 1, 1988, all consumer utilities and utility services sold within the City of Newburgh, unless sold for resale, are subject to the tax imposed by the city except as provided in the transitional provisions discussed later.

The above is an excerpt from the announcement when the City of Newburgh imposed a utility tax on City residents. Several New York State school districts impose the same kind of tax. The New Rochelle School District for instance, books about $3.8 million in revenue through a utility tax (see the Revenue chart on page 5).

Does instituting a utility tax require voter approval?

Here's an opinion which says no.