N.Y. Comp. Codes R. & Regs. tit. 8 § 175.9
The direct costs incurred by a school district in providing the services of a transportation assistant to assist a nonambulatory pupil with a handicapping condition in moving between the door of the pupil's residence and the vehicle used to transport such pupil to school may be included as an approved transportation expense for purposes of Education Law, sections 3602(7) and 4401(1), provided that such services are included in the individualized education program (IEP) recommended for the pupil by the committee on special education. Nothing contained in this section shall be construed to require any school district to provide vehicular transportation on or over a private road without the consent of the owner of the road.
N.Y. Comp. Codes R. & Regs. Tit. 8 § 175.9