New York Codes, Rules and Regulations
Title 17 - DEPARTMENT OF TRANSPORTATION
Chapter VI - Transportation Regulations
Subchapter G - Mass Transportation Operating Assistance
Part 975 - Statewide Mass Transportation Operating Assistance Program
Section 975.5 - Uniform system of accounts for corporation or individuals

Any person, firm or corporation providing mass transportation services and receiving assistance, pursuant to section 18-b of the Transportation Law shall maintain its accounting records in compliance with the uniform system of accounts for bus corporations as prescribed by the Commissioner of Transportation and contained in Article 7 of Subchapter D of Chapter VI of this Title (Parts 760 through 777), and/or such other accounting standards as determined by the Commissioner.