N.J. Stat. § 18A:46-23
The board of education shall furnish transportation to all children with disabilities identified pursuant to this chapter who shall qualify therefor pursuant to law and it shall furnish the transportation for a lesser distance also to any child with a disability, if the board finds upon the advice of the examiner, that the disability makes transportation necessary or advisable.
The board of education shall furnish transportation to all children being sent by local boards of education to an approved 12-month program pursuant to N.J.S. 18A:46-14, or any other program approved pursuant to N.J.S. 18A:46-14 and who qualify therefor pursuant to law, during the entire time the child is attending the program. The board shall furnish transportation for a lesser distance also to a child with a disability, if the board finds upon the advice of the examiner that the disability makes the transportation necessary or advisable.
The school district shall be entitled to State aid for the transportation pursuant to section 15 of P.L. 2007, c. 260(C.18A:7F-57) when the necessity for the transportation and the cost and method thereof have been approved by the executive county superintendent of the county in which the district paying the cost of the transportation is situated.
N.J.S. § 18A:46-23