Transportation Aid Guide

Table of Contents

 

Bus Leasing:


Bus Leasing: (ST-3 account code(s) A5510.4 and/or A5530.4)

Bus leases should be coded in the ST-3 account code(s) listed above.

  • If a district anticipates entering into a bus lease between July 1, 2016 and December 31, 2016 it must be projected on Form FT, Line 166 for 2017-18 aid projections.
  • If a district anticipates entering into a bus lease between January 1, 2017 and June 30, 2017 it must be projected on Form FT, Line 167 for 2017-18 aid projections.
  • If the district unexpectedly enters into a lease after original submission of data they should Log into SAMS and submit a revision to Form FT.

Please note: Aid on leases is based on the amortization of the total approved cost of all leases (leases initiated between July 1st and June 30th of each year). If the lease is with a private contractor the district must obtain prior written approval for the lease of a bus. All leases must be approved by the office of Management Services in order to be aided. You must submit one original copy of the lease agreement, the Affidavit of Publication and a copy of board resolution or voter authorization to the Office of Educational Management Services, Room 475 Education Building Annex, Albany, New York 12234. All submissions must include information relative to terms of lease as well as a clear description of buses including year, model and passenger capacity. For additional information on leasing of School Buses please visit the Pupil Transportation Services Web Site.

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Bus Purchases, General Fund (financed)


Bus Purchases, General Fund (financed): (ST-3 account code(s) A9702.6, A9712.6, A9722.6, A9732.6, A9742.6, and/or A9787.6 for principal payments. A9702.7, A9712.7, A9722.7, A9732.7, A9742.7, and/or A9787.7 for interest payments (ST-3 Schedule A4)).

The purchase of buses should be coded in the ST-3 account code(s) listed above.

  • If a district anticipates purchasing a bus between July 1, 2016 and December 31, 2016 it must be projected on Form FT, Line 164 for 2017-18 aid projections.
  • If a district anticipates purchasing a bus between January 1, 2017 and June 30, 2017 it must be projected on Form FT, Line 165 for 2017-18 aid projections.
  • If the district unexpectedly purchases a bus after original submission of Form FT data they should Log into SAMS and submit a revision to Form FT.
  • If a district has New Borrowings Made Between July 1, 2016 and June 30, 2017 they need to note the borrowing information on the 2017-18 SAMS Schedule F6 by September 1, 2017.

When a district takes delivery of a bus they must complete and certify the Application for Approval of Bus Purchases located in SAMS Form BP: Bus Purchase. Aid payments for buses are based on timely completion of this form.

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Bus Purchases, General Fund (cash payment)


Bus Purchases, General Fund (cash payment): (ST-3 account code A5510.21 (ST-3 Schedule A4)).

The purchase of buses should be coded in the ST-3 account code listed above.

  • If a district anticipates purchasing a bus between July 1, 2016 and December 31, 2016 it must be projected on Form FT, Line 164 for 2017-18 aid projections.
  • If a district anticipates purchasing a bus between January 1, 2017 and June 30, 2017 it must be projected on Form FT, Line 165 for 2017-18 aid projections.
  • If the district unexpectedly purchases a bus after original submission of Form FT data they should Log into SAMS and submit a revision to Form FT.

When a district takes delivery of a bus they must complete and certify the Application for Approval of Bus Purchases located in SAMS Form BP: Bus Purchase. Aid payments for buses are based on timely completion of this form.

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Bus Purchases, Debt Service Fund (financed)


Bus Purchases, Debt Service Fund (financed): (ST-3 account code(s) V9702.6, V9712.6, V9722.6, V9732.6, V9742.6, and/or V9787.6 for principal payments. V9702.7, V9712.7, V9722.7, V9732.7, V9742.7, and/or V9787.7 for interest payments (ST-3 Schedule F2)).

The purchase of buses should be coded in the ST-3 account code(s) listed above.

  • If a district anticipates purchasing a bus between July 1, 2016 and December 31, 2016 it must be projected on Form FT, Line 164 for 2017-18 aid projections.
  • If a district anticipates purchasing a bus between January 1, 2017 and June 30, 2017 it must be projected on Form FT, Line 165 for 2017-18 aid projections.
  • If the district unexpectedly purchases a bus after original submission of Form FT data they should Log into SAMS and submit a revision to Form FT.
  • If a district has New Borrowings Made Between July 1, 2016 and June 30, 2017 they need to note the borrowing information on the 2017-18 SAMS Schedule F6 by September 1, 2017.

When a district takes delivery of a bus they must complete and certify the Application for Approval of Bus Purchases located in SAMS Form BP: Bus Purchase. Aid payments for buses are based on timely completion of this form.

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Bus Purchases, Capital Fund (cash payment)


Bus Purchases, Capital Fund (cash payment) (ST-3 account code H522 (ST-3 Schedule G3)).

The purchase of buses should be coded in the ST-3 account code listed above.

  • If a district anticipates purchasing a bus between July 1, 2016 and December 31, 2016 it must be projected on Form FT, Line 164 for 2017-18 aid projections.
  • If a district anticipates purchasing a bus between January 1, 2017 and June 30, 2017 it must be projected on Form FT, Line 165 for 2017-18 aid projections.
  • If the district unexpectedly purchases a bus after original submission of Form FT data they should Log into SAMS and submit a revision to Form FT.

When a district takes delivery of a bus they must complete and certify the Application for Approval of Bus Purchases located in SAMS Form BP: Bus Purchase. Aid payments for buses are based on timely completion of this form.

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Driver Education Vehicles


Driver Education Vehicles: ST-3 account code(s) A2110.2 and/or A2330.2 (ST-3 Schedule A4).

The purchase of Driver Education vehicles should be coded in the ST-3 account code A2110.2 for Driver Education cars purchased for use during the school year and A2330.2 for Driver Education cars purchased for use during the summer months only. These vehicles are not transportation aidable

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Transportation Department Vehicles


Transportation Department Vehicles: ST-3 account code A1620.2 and/or A1621.2 (ST-3 Schedule A4).

The purchase of transportation department service vehicles (trucks, transportation supervisor vehicle, etc.) should be coded in the ST-3 under "General Support - Central Services, Operation of Plant or Maintenance of Plant" in the account code(s) listed above. These vehicles are not transportation aidable.

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Computerized Bus Routing on Contracted Buses


Computerized Bus Routing on Contracted Buses: (Form FT, line 125A and/or 125B and ST-3 account code A5540.4)

The purchase of a Computerized Bus Routing System for use on Contracted Buses should be coded in the ST-3 account code listed above and claimed on Form FT, line 125A. Computerized Bus Routing annual program licensing or service fees should be coded in the ST-3 account code listed above and claimed on Form FT, line 125B.

  • Please note: Computerized bus routing systems, services and fleet maintenance programs, which cost in excess of $10,000 need prior written approval by the State Education Department's Pupil Transportation Unit. Annual program licensing or service fees do not require approval.

For an application for Approval of Purchase of Computerized Bus Routing Services please visit the Pupil Transportation Services Web Site.

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Unapproved Computerized Bus Routing on Contracted Buses:


Unapproved Computerized Bus Routing on Contracted Buses: (Form FT, line 125A and 126 and ST-3 account code A5540.4)

The purchase of a Computerized Bus Routing System in excess of $10,000 for which the district did not receive prior written approval by the State Education Department's Pupil Transportation Unit should be coded in the ST-3 account code listed above and claimed on Form FT, line 125A and 126.

  • Please note: Computerized bus routing systems, services and fleet maintenance programs, which cost in excess of $10,000 need prior written approval by the State Education Department's Pupil Transportation Unit. Annual program licensing or service fees do not require approval. (If the district receives approval for the purchase after original submission of Form FT data they should Log into SAMS and submit a revision to Form FT, line 126.)

For an application for Approval of Purchase of Computerized Bus Routing Services please visit the Pupil Transportation Services Web Site

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Computerized Bus Routing on District Owned Buses


Computerized Bus Routing on District Owned Buses: (Schedule I and ST-3 account code A5510.4 and/or A5530.4)

Computerized bus routing on district owned buses should be coded in the ST-3 account code(s) listed above and claimed in the appropriate line(s) on Schedule I.

  • Please note: Computerized bus routing systems, services and fleet maintenance programs, which cost in excess of $10,000 need prior written approval by the State Education Department's Pupil Transportation Unit. Annual program licensing or service fees do not require approval.

For an application for Approval of Purchase of Computerized Bus Routing Services please visit the Pupil Transportation Services Web Site.

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Unapproved Computerized Bus Routing on District Owned Buses


Unapproved Computerized Bus Routing on District Owned Buses: (Schedule I, Form FT line 120 and ST-3 account code A5510.4 and/or A5530.4)

The purchase of a Computerized Bus Routing System in excess of $10,000 for which the district did not receive prior written approval by the State Education Department's Pupil Transportation Unit should be coded in the ST-3 account code(s) listed above and claimed on Schedule I and Form FT, line 120.

  • Please note: Computerized bus routing systems, services and fleet maintenance programs, which cost in excess of $10,000 need prior written approval by the State Education Department's Pupil Transportation Unit. Annual program licensing or service fees do not require approval. (If the district receives approval for the purchase after original submission of Form FT data they should Log into SAMS and submit a revision to Form FT, line 120.)

For an application for Approval of Purchase of Computerized Bus Routing Services please visit the Pupil Transportation Services Web Site.

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Contracted Transportation


Contracted Transportation: (Schedule J and ST-3 account A5540.4 and/or A5581.49)

Expenses for contracted transportation should be coded in the ST-3 account code(s) listed above and claimed on Schedule J. When completing the Schedule J be sure to complete all appropriate column's for each contract using the information in the contract bid specifications.

For information or questions about contracts, or for transportation contract forms, please go to the Pupil Transportation Services Web Site.

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District Operated Contractual


District Operated Contractual: (Schedule I and ST-3 account codes A5510.4, A5530.4, and/or A5510.49)

Contractual transportation expenses such as utilities, insurance on buses or bus garage, bus repairs or allowable bus garage repairs, etc. should be coded in the ST-3 account code(s) listed above and claimed in the Schedule I.

For a listing of aidable/non-aidable items please visit this link:
http://stateaid.nysed.gov/trans/aidable_nonaidable_list.htm

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Equipment for Buses


Equipment for Buses: (Schedule G and ST-3 account codes A5510.2 and/or A5530.2)

Equipment used on or for district owned buses such as Silent Witness cameras, bus radio's, portable jacks, etc. should be coded in the ST-3 account code(s) listed above and claimed in the Schedule G.

NOTE: A district should never claim transportation department vehicles or buses on Schedule G. Non-aidable transportation department vehicles (such as pick-up trucks or transportation supervisor's vehicles) should be claimed in the ST-3 under "General Support - Central Services, Operation of Plant or Maintenance of Plant" in the account code(s) A1620.2 and/or A1621.2

For a listing of aidable/non-aidable items please visit this link:
http://stateaid.nysed.gov/trans/aidable_nonaidable_list.htm

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Equipment for the Transportation Supervisors Office


Equipment used for the Transportation Supervisors Office: (Schedule G, line 46 and ST-3 account codes A5510.2 and/or A5530.2)

Equipment used for the Transportation Supervisors Office, such as a desk, chair, computer, etc. should be claimed on Schedule G, line 46 and in the ST-3 account code (s) listed above.

NOTE: A district should never claim transportation department vehicles or buses on Schedule G. Non-aidable transportation department vehicles (such as pick-up trucks or transportation supervisor's vehicles) should be claimed in the ST-3 under "General Support - Central Services, Operation of Plant or Maintenance of Plant" in the account code(s) A1620.2 and/or A1621.2

For a listing of aidable/non-aidable items please visit this link:
http://stateaid.nysed.gov/trans/aidable_nonaidable_list.htm

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Insurance Recovery


Insurance Recovery (Buses): (ST-3 account code(s) A2680 General Fund and/or H2680 Capital Fund)

Insurance recovery money received for buses should be coded in the ST-3 account code(s) listed above.

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Insurance's (Benefits)


Insurance's (Benefits): (Form FT, line 117 and/or 118 and ST-3 code(s) A9010.8 (State Retirement), A9020.8 (Teachers' Retirement), A9030.8 (Social Security), A9040.8 (Workers' Compensation), A9045.8 (Life), A9050.8 (Unemployment), A9055.8 (Disability), A9060.8 (Hospital, Medical and Dental), A9070.8 (Union Welfare Benefits), A9089.8 (Other)

Insurance's (Benefits) should be coded in the ST-3 account code(s) listed above and claimed on Form FT, line 117 (transportation department employees) and/or 118 (transportation supervisors office employees). Do not include any portion of family coverage benefits.

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Public Service Transportation:


Public Service Transportation: (Schedule K and ST-3 account code A5550.4)

Public service transportation for students going to and from school such as buses, trains, subways, etc. should be coded in the ST-3 account code listed above and claimed on Schedule K.

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Revenues


Revenues: (ST-3 account codes A2304, A2308, A2389, and/or A2440 and corresponding mileage on Form FT, line 112 or 113)

When a district claim's revenues in any of the ST-3 account codes listed above, corresponding mileage must also be claimed on one or both of the Form FT lines noted above.

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Supplies & Materials


Supplies & Materials: (Schedule H and ST-3 account codes A5510.45 and/or A5530.45)

Items such as fuel, oil, parts, cleaning supplies, custodial supplies, transportation office supplies etc. should be coded in the ST-3 account code(s) listed above and claimed in the Schedule H.

For a listing of aidable/non-aidable items please visit this link:
http://stateaid.nysed.gov/trans/aidable_nonaidable_list.htm

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Salaries, Transportation Supervisor


Salaries, Transportation Supervisor: (ST-3account code(s) A5510.15 and/or A5510.16)

Salary for the Transportation Supervisor should be coded in the ST-3 account code(s) listed above.

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Benefits, Transportation Supervisor


Benefits, Transportation Supervisor: (Form FT, line 118 and ST-3 code(s) A9010.8 (State Retirement), A9020.8 (Teachers' Retirement), A9030.8 (Social Security), A9040.8 (Workers' Compensation), A9045.8 (Life), A9050.8 (Unemployment), A9055.8 (Disability), A9060.8 (Hospital, Medical and Dental), A9070.8 (Union Welfare Benefits), A9089.8 (Other))

Benefits for the Transportation Supervisor should be claimed on Form FT, line 118. Do not include any portion of family coverage benefits.

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Salaries, Transportation Employees


Salaries, Transportation Department Employees: (ST-3 account code(s) A5510.16 and/or A5530.16)

Salaries for the Transportation Department Employees (not including assistant drivers) should be coded in the ST-3 account code(s) listed above.

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Benefits, Transportation Employees


Benefits, Transportation Employees: (Form FT, line 117 and ST-3 code(s) A9010.8 (State Retirement), A9020.8 (Teachers' Retirement), A9030.8 (Social Security), A9040.8 (Workers' Compensation), A9045.8 (Life), A9050.8 (Unemployment), A9055.8 (Disability), A9060.8 (Hospital, Medical and Dental), A9070.8 (Union Welfare Benefits), A9089.8 (Other))

Benefits for the Transportation Department Employees should be claimed on Form FT, line 117. Do not include any portion of family coverage benefits.

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Salaries, Assistant Drivers


Salaries, Assistant Drivers (district employees) (Required by IEP): (ST-3 account code(s) A5510.16 and/or A5530.16)

Salaries for Assistant Drivers (monitors, aides, escorts required by an IEP) who are district employees should be coded in the ST-3 account code(s) listed above.

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Salaries, Assistant Drivers (Not Required by IEP)


Salaries, Assistant Drivers (district employees) (Not Required by IEP): (Form FT, line 174 and ST-3 account code(s) A5510.16 and/or A5530.16)

Salaries for Assistant Drivers (monitors, aides, escorts not required by an IEP) who are district employees should be coded in the ST-3 account code(s) listed above and claimed on Form FT, line 174

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Salaries, Assistant Drivers (contracted transportation) (Required by IEP)


Salaries, Assistant Drivers (contracted transportation) (Required by IEP): (Schedule J and ST-3 account code A5540.4)

Salaries for Assistant Drivers (monitors, aides, escorts required by an IEP) on contracted buses, who are not district employees, should be coded in the ST-3 account code listed above and claimed on Schedule J in the Expend Regular Routes column.

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Salaries, Assistant Drivers (Contracted Transportation) (Not Required by IEP)


Salaries, Assistant Drivers (contracted transportation) (Not Required by IEP): (Schedule J and ST-3 account code A5540.4)

Salaries for Assistant Drivers (monitors, aides, escorts not required by an IEP) on contracted buses, who are not district employees, should be coded in the ST-3 account code listed above and claimed on Schedule J in the Expend Other Purpose column.

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Benefits, Assistant Drivers (district employees) (Required by IEP)


Benefits, Assistant Drivers (district employees) (Required by IEP): (ST-3 code(s) A9010.8 (State Retirement), A9020.8 (Teachers' Retirement), A9030.8 (Social Security), A9040.8 (Workers' Compensation), A9045.8 (Life), A9050.8 (Unemployment), A9055.8 (Disability), A9060.8 (Hospital, Medical and Dental), A9070.8 (Union Welfare Benefits), A9089.8 (Other))

Benefits for Assistant Drivers (monitors, aides, or escorts required by an IEP) who are district employees should be claimed in the ST-3 account code(s) listed above. Do not include any portion of family coverage benefits.

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Benefits, Assistant Drivers (district employees) (Not Required by IEP)


Benefits, Assistant Drivers (district employees) (Not Required by IEP): (Form FT, line 117 and 175 and ST-3 code(s) A9010.8 (State Retirement), A9020.8 (Teachers' Retirement), A9030.8 (Social Security), A9040.8 (Workers' Compensation), A9045.8 (Life), A9050.8 (Unemployment), A9055.8 (Disability), A9060.8 (Hospital, Medical and Dental), A9070.8 (Union Welfare Benefits), A9089.8 (Other))

Benefits for Assistant Drivers (monitors, aides, or escorts not required by an IEP) who are district employees should be claimed on Form FT, line 117 and 175 and coded in the ST-3 account code(s) listed above. Do not include any portion of family coverage benefits.

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Mileage, District Owned Buses (Regular Routes)


Mileage, District Owned Buses (Regular Routes): (Form FT, line 111)

Mileage on district owned buses for regular routes including late trips from school to home and shuttle trips to and from BOCES programs should be claimed on Form FT, line 111. A district should also project the following years mileage on this line.

  • Please Note: This entry should not include buses used for other purposes such as field trips, athletic events, regular summer school programs (Form FT, line 115). Buses leased to and providing transportation services to another school district, BOCES, agency or organization (Form FT, line 112). Buses used to transport Nonresident preschool children under contract with another school district, a municipality or the Division for Youth (Form FT, line 113). Or transportation services during July and August to students with disabilities requiring a twelve- month placement for whom an apportionment is calculated pursuant to Section 4408 of the Education Law (Form FT, line 114).

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Mileage, District Owned Buses (Leased)


Mileage, District Owned Buses (Leased): (Form FT, line 112)

When a revenue is claimed in ST-3 account codes A2304, A2308, A2389, and/or A2440 mileage on district owned buses for buses leased to and providing contract transportation services to another school district, BOCES, agency, or organization should be claimed on Form FT, line 112. A district should also project the following years mileage on this line.

  • Please Note: This entry should not include buses used on regularly scheduled routes, late trips from school to home and shuttle trips to or from BOCES programs (Form FT, line 111). Buses used for other purposes such as field trips, athletic events, and regular summer school programs (Form FT, line 115). Buses used to transport Nonresident preschool children under contract with another school district, a municipality or the Division for Youth (Form FT, line 113). Or transportation services during July and August to students with disabilities requiring a twelve- month placement for whom an apportionment is calculated pursuant to Section 4408 of the Education Law (Form FT, line 114).

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Mileage, District Owned Buses (Nonresident Preschool)


Mileage, District Owned Buses (Nonresident Preschool): (Form FT, line 113)

When a revenue is claimed in ST-3 account codes A2304, A2308, A2389, and/or A2440 mileage on district owned buses used to transport Nonresident preschool children under contract with another school district, a municipality or the Division for Youth pursuant to section 1709 (25) (h) should be claimed on Form FT, line 113. A district should also project the following years mileage on this line.

  • Please Note: This entry should not include buses used on regularly scheduled routes, late trips from school to home and shuttle trips to or from BOCES programs (Form FT, line 111). Buses used for other purposes such as field trips, athletic events, or regular summer school programs (Form FT, line 115). Buses leased to and providing transportation services to another school district, BOCES, agency or organization (Form FT, line 112). Or transportation services during July and August to students with disabilities requiring a twelve- month placement for whom an apportionment is calculated pursuant to Section 4408 of the Education Law (Form FT, line 114).

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Mileage, District Owned Buses (Twelve-Month Programs)


Mileage, District Owned Buses (July and August Transportation of Students with Disabilities Requiring a Twelve-Month Program): (Form FT, line 114)

When a revenue is claimed in ST-3 account codes A2304, A2308, A2389, and/or A2440 mileage on district owned buses for July and August transportation of students with disabilities requiring a twelve-month placement for whom an apportionment is calculated pursuant to section 4408 of the Education Law should be claimed on Form FT, line 114. A district should also project the following years mileage on this line.

  • Please Note: This entry should not include buses used on regularly scheduled routes, late trips from school to home and shuttle trips to or from BOCES programs (Form FT, line 111). Buses used for other purposes such as field trips, athletic events, or regular summer school programs (Form FT, line 115). Buses leased to and providing transportation services to another school district, BOCES, agency or organization (Form FT, line 112). Or buses used to transport Nonresident preschool children under contract with another school district, a municipality or the Division for Youth (Form FT, line 113).

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Mileage, District Owned Buses (Other Purposes)


Mileage, District Owned Buses (Other Purpose): (Form FT, line 115)

Mileage on district owned buses for other purposes including field trips, athletic events, and regular summer school programs should be claimed on Form FT, line 115. A district should also project the following years mileage on this line.

  • Please Note: This entry should not include buses used on regularly scheduled routes, late trips from school to home and shuttle trips to or from BOCES programs (Form FT, line 111). Buses leased to and providing transportation services to another school district, BOCES, agency or organization (Form FT, line 112). Buses used to transport Nonresident pre school children under contract with another school district, a municipality or the Division for Youth (Form FT, line 113). Or transportation services during July and August to students with disabilities requiring a twelve- month placement for whom an apportionment is calculated pursuant to Section 4408 of the Education Law (Form FT, line 114).

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Last Updated: October 17, 2017