School districts in New York spent $1,100 per pupil on average on transportation in 2010, more than any other state and 140 percent above the U.S. average of $459. Transportation spending by New York City is $1,033 per pupil, while spending in the rest of the state averages a higher $1,141 per pupil – fully 149 percent above the national average. The next highest spending state, New Jersey, spends $908 per pupil.