§ 3623-a. Allowable transportation expense. For the computation of\ntransportation aid pursuant to the requirements of subdivision seven of\nsection thirty-six hundred two of this article and this part, allowable\ntransportation expense shall include expenditures for aidable regular\ntransportation as defined in section thirty-six hundred twenty-two-a of\nthis part, provided that such expense shall be limited to expenditure\nitems listed in subdivision one of this section as transportation\noperating expense and in subdivision two of this section as\ntransportation capital, debt service and lease expense.\n 1. Transportation operating expense shall include base year\nexpenditures for the following, provided that such transportation\noperating expense shall meet the requirements set forth in subdivision\nthree of this section:\n a. Computerized bus routing services;\n b. Contracting for the transportation of any or all of the pupils\nattending school in such school district, other than a contract with a\npublic service facility for such transportation operated on routes under\nfranchise;\n c. The use of public service facilities on routes operated under\nfranchise or by a municipality or public authority for any or all of the\npupils in the district, provided that the allowance for each pupil using\nsuch facilities shall not exceed two single fares a day for such pupil\nmultiplied by the number of days which such pupil attends school;\n d. The school district's share of the cost of a regional or joint\ntransportation system;\n e. The following expenses for district operated transportation\nsystems, including operation of district owned or district leased school\nbuses:\n (1) salaries and retirement benefits related to transportation, except\nsalaries and retirement benefits for assistant drivers on buses\ntransporting nondisabled pupils;\n (2) employers' social security contributions for transportation\npersonnel for whom salaries are allowable;\n (3) health, life and other insurance premiums for transportation\npersonnel for whom salaries are allowable;\n (4) premiums for collision and other insurance coverage for school\nbuses;\n (5) uniforms for transportation personnel for whom salaries are\nallowable;\n (6) costs incurred by the employer for qualifying criminal history,\ndrivers license, or other required testing attributable to special\nrequirements for drivers of school buses pursuant to state or federal\nlaw including pre-employment and random drug and alcohol testing as\nrequired under subdivision six of section five hundred nine-g of the\nvehicle and traffic law;\n (7) fuel, oil, tires, chains, maintenance and repairs for school\nbuses, provided that for purposes of this article, fuel shall include\nelectricity used to charge or hydrogen used to refuel zero-emission\nschool buses for the aidable transportation of pupils, but shall not\ninclude electricity or hydrogen used for other purposes;\n (8) bridge tolls;\n (9) transportation by boat or airplane, because of the location of the\nschool district in relation to the school which the children of the\ndistrict attend, or required room and board in connection therewith\nnecessitated because of impassable waters or adverse weather conditions,\nwhich has been approved by the commissioner;\n (10) the consideration for the contract or contracts made for the\npurpose of providing transportation by horse-drawn vehicle or vehicles,\nif any school district shall be required to provide such transportation;\nand\n (11) other expenses for district operated transportation systems, as\napproved pursuant to regulations of the commissioner.\n f. Other transportation operating expenses as approved pursuant to\nregulations of the commissioner.\n 2. Allowable transportation capital, debt service and lease expense\nshall include base year expenditures as described in this subdivision,\nnet of revenue received with the express purpose of funding such\nexpenditures as pr
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