(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;

(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: 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; and 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. 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.