UA has an automated system which will spit out new tags for the bags. When her bags are off-loaded at EWR, the scanner will beep, signalling that they are rerouted and the new reroute tag should be applied. If it is not, the bags will simply go to ITH.

As noted, she should check at SYR on arrival and file a missing bag report at SYR if the bags are not there. UA will deliver in ITH.

As to the bus fare, it ought to be claimable against travel insurance.