N.Y. Transportation Law § 73-G
3. Upon notification by the commissioner of the approval of an application for funding under this section, the services coordinator shall prepare a countywide coordinated public transportation service plan in accordance with guidelines issued by the commissioner. No such funds shall be used for purchase of capital equipment. In the event a plan is completed and approved within one year and funds awarded to a rural county for this purpose are not fully expended, the remaining unexpended funds may be utilized to implement such plan. a. The commissioner shall by rule issue program guidelines for preparing a countywide coordinated public transportation service plan. Such guidelines may address, but not be limited to, the following elements of the plan: