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New York · Through 2026-09-11

N.Y. Education Law § 3623-a: Allowable transportation expense

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Where this section sits in the code
  1. Education Law
  2. Title 5. Taxation and Financial Administration
  3. Article 73. Apportionment of Public Moneys
  4. Part 2. Aidable Transportation Expense

§ 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 including pre-employment and random drug and alcohol testing as

required under subdivision six of section five hundred nine-g of the

vehicle and traffic law;

(7) fuel, oil, tires, chains, maintenance and repairs for school

buses, provided that for purposes of this article, fuel shall include

electricity used to charge or hydrogen used to refuel zero-emission

school buses for the aidable transportation of pupils, but shall not

include electricity or hydrogen used for other purposes;

(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 as described in this subdivision,

net of revenue received with the express purpose of funding such

expenditures as prescribed by the commissioner, except as provided in

paragraph d of subdivision three of this section.

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;

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;

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; and

f. Approved costs relating to the lease, purchase, construction, or

installation of zero-emission school bus electric charging or hydrogen

fueling stations. For the purposes of this section, a zero-emission

school bus electric charging station is a station that delivers

electricity from a source outside a zero-emission school bus into one or

more zero-emission school buses. An electric school bus charging station

may include several charge points simultaneously connecting several

zero-emission school buses to the station and any related equipment

needed to facilitate charging plug-in zero-emission school buses. Any

work related to the construction or installation of zero-emission school

bus electric charging or hydrogen fueling stations under this paragraph

shall be considered public work and shall be subject to prevailing wage

requirements in accordance with section two hundred twenty and two

hundred twenty-b of the labor law.

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.

d. (1) For aid payable in the two thousand twenty-four--two thousand

twenty-five school year and thereafter, notwithstanding any provision of

law to the contrary, approved transportation capital, debt service, and

lease expenses for apportionments to school districts under subdivision

seven of section thirty-six hundred two of this article shall include

the final value of any vouchers paid on behalf of a school district,

payments, and grants authorized pursuant to section 58-0701 of the

environmental conservation law for costs associated with the purchase of

or conversion to zero-emission school buses and supporting

infrastructure.

(2) (i) In the case of allowable expenses for transportation capital,

debt service, or leases which are related to costs associated with the

purchase of or conversion to zero-emission school buses and supporting

infrastructure and which are supported in whole or in part by vouchers,

payments, or grants authorized under section 58-0701 of the

environmental conservation law, such allowable expenses at the time in

which the expense is claimed for aid shall be reduced by the quotient of

(A) the positive difference, if any, of the maximum state support less

allowable expenses, divided by (B) the transportation aid ratio

calculated pursuant to subdivision seven of section thirty-six hundred

two of this article, provided that allowable expenses after such

reduction, if any, shall be greater than zero.

(ii) For purposes of this subparagraph "maximum state support" shall

be equal to the sum of (A) the product of the transportation aid ratio

calculated pursuant to subdivision seven of section thirty-six hundred

two of this article multiplied by allowable expenses, plus (B) the final

value of any such vouchers paid on behalf of a school district,

payments, and grants authorized under section 58-0701 of the

environmental conservation law.

(3) The entity authorized to provide state assistance payments or

grants pursuant to subdivision two of section 58-0703 of the

environmental conservation law shall provide to the commissioner a list

of grants awarded and payments to each school district or vouchers paid

on behalf of a school district for the purchase of or conversion to

zero-emission school buses and supporting infrastructure no later than

one month prior to the end of each calendar year and each school year.

This list shall include the type and number of zero-emission school

buses to be funded by these payments or grants, the supporting

infrastructure to be funded by these payments or grants, the award

amounts of each payment or grant, the direct recipient of each payment

or grant, the district receiving such payment or grant or that

benefitted from such voucher, the date on which the payment or grant was

received, and any other information necessary for the calculation of aid

pursuant to subdivision seven of section thirty-six hundred two of this

article.

4. Notwithstanding the provisions of this section or any other

provision of law to the contrary, for the computation of transportation

aid pursuant to the requirements of subdivision seven of section

thirty-six hundred two of this article, allowable transportation

expenses shall also include transportation operating expenses described

in subdivision one of this section and transportation capital, debt

service and lease expenses described in subdivision two of this section

incurred in the two thousand nineteen--two thousand twenty school year:

(i) during the state disaster emergency declared pursuant to executive

order 202 of 2020 in the case of expenses pursuant to subdivision eight

of section thirty-six hundred twenty-two-a of this part; and (ii) during

the period between the issuance of executive order 202.4 on March

sixteenth, two thousand twenty and the issuance of executive order

202.28 on May seventh, two thousand twenty in the case of expenses

pursuant to subdivision nine of section thirty-six hundred twenty-two-a

of this part. Such expenses shall be allowable transportation expenses

even where aidable regular transportation as defined in section

thirty-six hundred twenty-two-a of this part of transportation after

four pm pursuant to section thirty-six hundred twenty-seven of this part

was not provided.

Collected 2026-09-14T19:32:44Z. Source file · JSON

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