N.Y. Education Law § 3627
1. Notwithstanding any other provisions of this section to the contrary, for the two thousand thirteen--two thousand fourteen and two thousand fourteen--two thousand fifteen school year and thereafter, a city school district located in a city having a population of one million or more providing transportation pursuant to this chapter shall be responsible for:
6. The chancellor of such school district, in consultation with the commissioner, shall prescribe the most cost effective system for implementing the requirements of this section, taking into consideration: (a) the costs associated with paragraphs (a) and (b) of subdivision one of this section, and (b) policies that attempt to maximize student safety for the student to be transported, which for purposes of this section shall include whether the pick up or drop off site of the transportation is:
7.