Guide to Aidable/Non-Aidable Transportation Expenses

This document contains an up-to-date listing of aidable and non-aidable transportation expenses, as well as detailed information about transportation expenses that require prior written SED approval in order to be aidable. The lists will be updated quarterly, if new information becomes available. These lists are provided to assist districts in completing schedules G, H and I on SAMS. These lists are guidelines and this is an evolving document. If you have questions or concerns about items appearing on these lists, or not appearing, please contact the Pupil Transportation Unit. Questions regarding the aidable/non-aidable status of transportation expenses included or not included on these lists should be submitted in writing to:

State Education Department
Educational Management Srvcs.
Pupil Transportation Unit
Room 1075 Education Building Annex
Albany, New York 12234

transportation@nysed.gov

Please Note:

• Equipment purchased for or installed on contracted buses is a non-aidable expense.
• For information related to purchase of buses, transportation contracts, salaries and retirement benefits eligible for aid, refer to the appropriate section in the Transportation Aid Guide.
• The information is divided into three sections. Section I contains a list of expenses which are aidable, as well as exceptions to aidability of certain items. Footnotes provide or refer you to more detailed information. Section II contains a list of expenses that are never transportation aidable. Section III contains important additional information regarding transportation expenses, which are only aidable if written approval is received from the State Education Department's Pupil Transportation Unit.

Section I: Transportation Aidable Expense Items (Exceptions Noted)
Section II: Non-Aidable Transportation Expense Items
Section III: Expenses Requiring SED Approvals

Some items (see list) need written approval by the State Education Department's Pupil Transportation Unit as indicated below before they will be allowed for Transportation Aid:

Requests for approvals should be made on school district letterhead and should include:

1. A description of the items or services
2. The quantity and cost of the items or services
3. An explanation of why such items or services are needed
4. Prior written approval by the State Education Department's Pupil Transportation Unit is required for this expense to be allowed for transportation Aid.
5. The Pupil Transportation Unit requires detailed information including the 3 items listed above (A, B, and C) and the proportion of time the item is used for transportation purposes if applicable, in order for this expense to be approved for aid. If there is a dollar amount in parentheses after the item on the list, written approval is only needed when expenses exceed that amount.

Requests for approval should be sent to:

State Education Department
Educational Management Svcs., Pupil Transportation Unit
Room 1075 Education Building Annex
Albany, New York 12234

¹Prior written approval by the State Education Department's Pupil Transportation Unit is required for this expense to be allowed for Transportation Aid. See Section III note 1 for specific item details.

²Written approval by the State Education Department’s Pupil Transportation Unit is required for this expense to be allowed for Transportation Aid. See Section III note 2 for specific item details.

​³Lease/rental of bus parking lots or bus garage building is only transportation aidable if the total cost of the lease/rental is less than $10,000 and has been approved by SED's Pupil Transportation Unit. If a lease/rental is for multiple years, and the total lease/rental for all years combined is equal to or greater than $10,000, it will not be transportation aidable even though the yearly cost is less than $10,000. Any construction, reconstruction, lease or purchase of a transportation storage facility or site (including parking lots) at a cost of $10,000 or greater is not transportation aidable. These expenses may be building aidable, if processed in accordance with relevant education law sections.

​⁴Only resurfacing of bus parking lots at a cost of less than $10,000 is aidable. These costs may be for spot patching or for paving an entire area. However, any preparatory work such as removal or milling of existing material, filling, leveling or grading is not transportation aidable. Any construction, reconstruction, lease or purchase of a transportation storage facility or site (including parking lots) at a cost of $10,000 or greater is not transportation aidable. These expenses may be building aidable, if processed in accordance with relevant education law sections.

​⁵To receive aid for this expense, the expense must be claimed on State Aid Claim Form F at entries 117 and/or 118. This expense should not be claimed on a schedule, or included in a transportation ST-3 account code. If it was recorded in a transportation ST-3 account code, it should be deleted and entered in ST-3 code A9040.8 for Workers’ Compensation or code A9050.8 for Unemployment Insurance.