They can apply to LIHEAP, have them call the county assistance office and have them do it now. If they get anything it might not be much but it's better than nothing. I used to have a coal business and the typical cusomer on that program used to get about $300 which would go along way with coal.
http://www.acf.hhs.gov/programs/liheap
I'd also suggest getting a few tubes of caulk and some plastic sheeting if the house they are in has old windows. Caulk all the cracks around windows and doors. Place the platic sheeting over the inside of the windows. This sheeting will provided a layer of air for insulation. This can save quite bit in heating costs. If they are desperate as they sound I'd also suggest walling off a room and turn the heat off to the other rooms. Be sure to talk to the landlord before performing any maintenance.
When the call assistance have them ask for the emergency assistance number, this program will provide emergency payment for heat if they are in imminent danger of not having any.
The money for this program goes directly to the company providing the fuel in most cases so they will need the name and number of their supplier for oil and they will have to be part of the program.