Visit the bank where the ESA was opened with the designated "responsible individual." Usually this is the person who opened the account and not the student who will use the money.
Talk with an appropriate representative. ESA funds are usually tied up in mutual funds or other brokerage accounts. This means you can't pull the money out like you can a checking account. It takes more time. For this reason, a teller may not be able to help you and you may need to talk to a different bank staff member.
Track where you spend the money. ESA funds are tax exempt if you use them on educational expenses. If you use the funds for other purchases, however, you'll pay the taxes plus a 10 percent penalty. Save receipts and other paperwork to prove you spent the money on educational expenses.