Not Quite
Each aviator is issued (bought) a helmet upon initial training. If you continue with a long career, you keep it, or it is replaced if it becomes unserviceable.
If you atrite anywhere throughout the process, your gear is returned to be "reutilized"...basically thrown in a box and various parts may be replaced if needed.
NEW students always get NEW gear. If you transition, as I did, from one helmet (rotary) to another (fixed wing) you do NOT get a new helmet, you get one of these used & rebuilt helmets.
Additionally, the "spec" for a helmet to be considered good may be different that what our eyes tell us is good. I have seen MANY helmets that "look fine" that are down for improper edge distance for holes (sound familiar), improperly sized holes, improperly filled holes, leather neck roll is peeling back too far, or a BIG one, ANY crack in the styrofoam liner.
In an ongoing effort to save money, the government has for a LONG time been
selling used "stuff" to civilians to recapitalize some of that money spent. You used to be able to even get full aircraft (I think there is one civilian F-18 before that loophole was closed). This is called DRMO - Defense Reutilization Marketing Office. In fact, if YOU want to buy some used military junk, check here...it is like eBay for military stuff. It ranged from new and unissued (think size 17 boots that have since been superseded in design, but nobody came in during the time they were issuing them with that size foot) to old and used up (do you own a metal recycling business? Eglin AFB used to have hundreds of thousands of used rocket motors as scrap...but they were INCONEL!!!!!!!)
Bottom line, PLEASE know all the facts before blatantly accusing someone of stealing from the government, even baseless accusations can be harmful to ones career. And I have my helicopter helmet sitting on the shelf...perfectly legal!