N.Y. Comp. Codes R. & Regs. tit. 8, § 21.3
(8) Public school districts shall maintain a separate record of expenditures incurred from State aid received pursuant to Education Law, section 751, and this section.
(b) Lending procedures for instructional computer hardware.
(1) Definitions.
(i) Instructional computer hardware shall mean those items of equipment eligible for State aid pursuant to section 175.25(b) of this Title, including:
(a) Lending procedures for computer software.