2023 New York Laws › EDN - Education › Title 5 - Taxation and Financial Administration › Article 73 - Apportionment of Public Moneys › Part 2 - Aidable Transportation Expense › 3623-A - Allowable 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 for:
* NB Effective until July 1, 2024
* 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.
* NB Effective July 1, 2024
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) 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 not exceed the sum of (i) 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 (ii) 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.
* NB Effective July 1, 2024
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.