Section 3623-A. Allowable transportation expense

For the computation of
  transportation aid pursuant to the requirements of subdivision seven  of
  section  thirty-six hundred two of this article and this part, allowable
  transportation expense shall include expenditures  for  aidable  regular
  transportation  as defined in section thirty-six hundred twenty-two-a of
  this part, provided that such expense shall be  limited  to  expenditure
  items  listed  in  subdivision  one  of  this  section as transportation
  operating  expense  and  in  subdivision  two   of   this   section   as
  transportation capital, debt service and lease expense.
    1.   Transportation   operating   expense   shall  include  base  year
  expenditures  for  the  following,  provided  that  such  transportation
  operating  expense  shall meet the requirements set forth in subdivision
  three of this section:
    a. Computerized bus routing services;
    b. Contracting for the transportation of any  or  all  of  the  pupils
  attending  school  in such school district, other than a contract with a
  public service facility for such transportation operated on routes under
  franchise;
    c. The use of public  service  facilities  on  routes  operated  under
  franchise or by a municipality or public authority for any or all of the
  pupils in the district, provided that the allowance for each pupil using
  such  facilities  shall not exceed two single fares a day for such pupil
  multiplied by the number of days which such pupil attends school;
    d. The school district's share of the cost  of  a  regional  or  joint
  transportation system;
    e.   The  following  expenses  for  district  operated  transportation
  systems, including operation of district owned or district leased school
  buses:
    (1) salaries and retirement benefits related to transportation, except
  salaries  and  retirement  benefits  for  assistant  drivers  on   buses
  transporting nondisabled pupils;
    (2)   employers'  social  security  contributions  for  transportation
  personnel for whom salaries are allowable;
    (3) health, life  and  other  insurance  premiums  for  transportation
  personnel for whom salaries are allowable;
    (4)  premiums  for  collision  and other insurance coverage for school
  buses;
    (5) uniforms  for  transportation  personnel  for  whom  salaries  are
  allowable;
    (6)  costs  incurred  by the employer for qualifying criminal history,
  drivers license, or  other  required  testing  attributable  to  special
  requirements  for  drivers  of school buses pursuant to state or federal
  law;
    (7) fuel, oil, tires,  chains,  maintenance  and  repairs  for  school
  buses;
    (8) bridge tolls;
    (9) transportation by boat or airplane, because of the location of the
  school  district  in  relation  to  the school which the children of the
  district attend, or required room  and  board  in  connection  therewith
  necessitated because of impassable waters or adverse weather conditions,
  which has been approved by the commissioner;
    (10)  the  consideration  for  the  contract or contracts made for the
  purpose of providing transportation by horse-drawn vehicle or  vehicles,
  if any school district shall be required to provide such transportation;
  and
    (11)  other  expenses for district operated transportation systems, as
  approved pursuant to regulations of the commissioner.

    f. Other transportation operating expenses  as  approved  pursuant  to
  regulations of the commissioner.
    2.  Allowable  transportation  capital, debt service and lease expense
  shall include base year expenditures for:
    a. The purchase of school buses as approved by the commissioner;
    * b. The lease, as approved by the commissioner, of a school bus by  a
  school  district  from  another  school  district,  board of cooperative
  educational services or a  county  vocational  education  and  extension
  board,  or  any  school  bus  leased by a school district from any other
  source under emergency conditions, as determined by the commissioner, or
  any school bus leased by a school district  from  any  other  source  as
  otherwise authorized by this chapter;
    * NB Effective until September 1, 2011
    * b.  The lease, as approved by the commissioner, of a school bus by a
  school district from  another  school  district,  board  of  cooperative
  educational  services  or  a  county  vocational education and extension
  board, or any school bus leased by a  school  district  from  any  other
  source under emergency conditions, as determined by the commissioner;
    * NB Effective September 1, 2011
    c.  The purchase of equipment deemed a proper school district expense,
  including: (i) the purchase of two-way radios to be used on old and  new
  school  buses, (ii) the purchase of stop-arms, to be used on old and new
  school buses, (iii) the purchase and installation of seat  safety  belts
  on  school buses in accordance with the provisions of section thirty-six
  hundred thirty-five-a of this article, (iv) the purchase of  school  bus
  back  up  beepers,  (v)  the purchase of school bus front crossing arms,
  (vi) the purchase  of  school  bus  safety  sensor  devices,  (vii)  the
  purchase  and  installation  of  exterior  reflective  marking on school
  buses, (viii)  the  purchase  of  automatic  engine  fire  extinguishing
  systems  for school buses used to transport students who use wheelchairs
  or other assistive mobility devices, and  (ix)  the  purchase  of  other
  equipment as prescribed in the regulations of the commissioner; and
    d.  Other  transportation  capital, debt service and lease expense, as
  approved pursuant to regulations of the commissioner.
    e.  Any  approved  cost  of  construction,  reconstruction,  lease  or
  purchase  of  a transportation storage facility or site in the amount of
  ten thousand dollars  or  more  shall  be  aidable  in  accordance  with
  subdivision  six  of  section thirty-six hundred two of this article and
  shall not be aidable as transportation expense.
    3. a. The transportation operating expense  for  any  school  district
  furnishing  transportation  for  pupils  attending  a school within such
  district shall be reduced by any moneys received for transportation.
    b. If a district transports nonresident pupils,  moneys  received  for
  such transportation shall also be deducted in calculating transportation
  aid,  provided  that  in  no  case  shall there be any deduction made in
  determining transportation aid on the basis of bus mileage travelled  in
  transporting children pursuant to a contract executed in accordance with
  paragraph h of subdivision twenty-five of section seventeen hundred nine
  of this chapter.
    c.  Where  a  school  district contracts for the transportation of its
  pupils with a contractor and such contract results in the joint  use  of
  one or more school buses with another district or districts contracting,
  independently,  with  the  same contractor, the transportation operating
  expense applicable to such bus or buses for such route or  routes  shall
  be prorated to each district. The total transportation operating expense
  for all districts that are parties to such contract shall not exceed the
  consideration of the contract.