http://www.osc.state.ny.us/agencies/accmanual/actcodes/31180.htm 

Saved: 12/16/13 TE 

New York State Accounting System User Procedures Manual

Volume Name ACCOUNTING CODES MANUAL

Volume VIII

Date 03/31/2011

Section Name Object Codes - Uses and Descriptions

Section 3.1180

OVERVIEW OF OBJECT CODING

The accounting system provides for the preparation of GAAP financial statements, appropriation/segregation controls and various reports including revenue, expenditure, receipt and disbursement analyses by object. Each of these accounting functions depends on accurate object coding.

Preparation of Financial Statements - The General Ledger is the basis for financial statement preparation. It consists of a chart of accounts that reflects the assets, liabilities, revenues and expenditures for each fund. Five-position object codes entered on accounting documents translate into four-position general ledger account codes as summarized below:

Object Code General Ledger Account1XXXX 1XXX _ Assets 2XXXX 2XXX _ Liabilities 3XXXX 3X00 _ Revenues 4XXXX 4X00 _ Personal Service Expenditures 5XXXX 5X00 _ Non Personal Service Expenditures 6XXXX 6XX0 _ Grant Expenditures 7XXXX 7X00 _ Capital Construction Expenditures

The General Ledger and GAAP financial statements will only be as accurate as the objects coded on accounting documents.

Appropriation/Segregation Control - The accounting system provides for appropriation/segregation control at any object level. Segregations are typically controlled at the highest object level.

4 Personal Service 5 Non-Personal Service

6 Grants 7 Capital Construction

However, segregations can be established at lower object levels.

The combination of cost center and object on a voucher determines the segregation to be charged. Objects must be coded accurately to ensure charging the correct segregation.

Object Analyses - Various accounting system reports provide analyses by revenue and expenditure objects. Obviously these reports are only as accurate as the objects coded on the accounting documents.

In addition, the last position of the object code is often available for agency use. For example, Printing Services - Type 0 thru 9 are represented by objects 56700 thru 56709. The statewide code for printing is 5670_, and the last position can represent the subdivisions of printing costs that are meaningful to each agency.

The following sections provide definitions/instructions on objects in each of the following groups:

A. Revenues B. Personal Service Expenditures C. Non-Personal Service Expenditures:

Debt Service, Supplies and Materials, Moving, Travel, Rental and Repair, Utilities, OGS Centralized Services, Postage and Shipping, Printing, Telephone Charges, Contractual Services, Equipment, Staff Benefits and General State Charges, Operating Transfers and Special Departmental Charges

D. Grant Expenditures E. Capital Construction Expenditures F. Assets/Liabilities:

Cash Advances, Appropriated Loans Receivable, Redemption of Notes, Retainage, Fiduciary Funds

A. Revenues

The State receives revenues from various sources. State departments and agencies that collect miscellaneous revenues must remit them to the State Treasury at least twice a month (Section 121, State Finance Law). The Judiciary must remit their miscellaneous revenues to the State Treasury at least once a month (Section 39(2e), Judiciary Law). Volume IV (REVENUE) of the User Procedure Manuals provides the procedures for preparing and

processing the accounting documents used in the revenue process.

The revenue object classification has been designed to identify certain objects for Statewide reporting purposes. For most State agencies, object analysis needs will be satisfied by the statewide object code (generally the first 3 or 4 digits of the object code). For State agencies desiring additional object analyses, an optional agency object code is provided (generally the fifth digit of the object code). State agencies desiring to use this optional feature are responsible for keeping track of the meaning of the agency object code. State agencies not desiring to use this optional feature, should use the first object code in each statewide object group, for example object 35240 - LICENSES TYPE 0. Some object codes are restricted for use by the Office of the State Comptroller only.

CODE DEFINITION/USE31100-34998

Taxes (OSC use only)

35000 Investments (OSC use only) 35100-35198

Investment Income (OSC use only)

35210 Assessments against Business Organizations (Used only by Regulatory Agencies e.g., Insurance Department, Public Service Commission, Commission on Cable TV.

35211 BDCCP Receipts 35213 Medical Provider Assessments 35215 Tobacco Ctl Pool Rev 35220-35223

Gifts and Unclaimed Property (Types 0-3) This includes gifts, endowments, bequests and miscellaneous non-federal grants given to the State pursuant to Section 11 of the State Finance Law and any unclaimed property turned over to the State pursuant to Section 1304 of the Abandoned Property Law.

35224 Returned Vendor Checks - Includes all 'non state' checks remitted to the State Treasury because the vendor was overpaid by a State agency

35229 Checks over 3 Years old written-off - this includes all uncashed State checks outstanding for more than 3 years that must be deposited in the General Fund pursuant to Section 102 of the State Finance Law. See User Procedure Manual VOL XI 7.0500

35230 Lottery Receipt (Div of Lottery use only) 35240-35269

Licenses (Types 0-29)

35270- Fees (Types 0-9)

35279 35280 Student Tuition, Fees, Rent 35281 Divisible Load Permit Fee 35282 Student Fees 35283 Parking 35285 Room Rents 35286 Room Deposits 35290-35297

Commissions (Types 0-7)

35298 Commissions on Telephones 35299 Commissions on Vending Machines 35301 Federal Withholding Taxes 35302 NYS Withholding Taxes 35303 City Withholding Taxes 35310 Reimbursement-Patient Care 35311 Patient Reimbursement - prior year 35312 Patient Reimbursement - Extended Phase In 35314 Hospital Medicaid 35315 Hospital Medicare 35316 Managed Care HMO's 35317 Commercial/Self/Pay/Other 35318 University Clinics 35319 Hospital Other

35320-35326

Refunds and Reimbursements (Types 0-6)

35327 Refunds - Lapsed Appropriations 35328-35329

Refunds and Reimbursements (Types 8-9)

35330 Real Estate Sales 35338 Interest and Penalties - Offset 35339 Fines - SECT 385 Vehicle and Traffic Law 35340-35349

Fines, Penalties, Forfeitures ( Types 0-9)

35350-35359

Rentals, Leases and Royalties (Types 0-9)

35360-35366

Miscellaneous Sales (Types 0-6)

35367 Sales of Printed Materials

35370 Unclaimed Funds Receipts (OSC use only) 35380 Lapsed Advance-Petty Cash 35381 Lapsed Advance-Travel 35382 Lapsed Advance-Confidential 35383 Lapsed Advance-Payroll 35384 Lapsed Advance-All Others 35389 Not-For -Profit Loan Repayments 35390 Unclassified Miscellaneous Revenue - This object is to be used

when it is necessary to credit a fund with revenues which cannot be identified at the time of remittance to the State Treasury. Use this object code on the AC909 and within 30 days re-class the revenues by processing form AC1370.

35391-35392

Miscellaneous Receipts (Types 1-2)

35393 Other receipts-Common Retirement Fund (OSC use only) 35400-35404

Interest (Types 0-4)

35410 Dividends 35411 Stocks - other income 35420 Gain - Sale of investment 35430-35431

Pension Contribution (Fund 400)

35434-35436

Annuity Savings

35440 Investment Earnings - County Clerk 35500 Receipts from Municipalities 35501 Administrative Recovery - Motor Fuel (OSC use only) 35502 Administrative Recovery - Bev. Tax (OSC use only) 35503 Administrative Recovery - Personal Income Tax (OSC use only) 35504 Administrative Recovery - Sales Tax (OSC use only) 35505 Administrative Recovery - Treasury (OSC use only) 35506 OSC Audit Recoveries 35507 Administrative Recovery - Municipalities 35508 Administrative Recovery - Metropolitan Transportation (OSC use

only ) 35509 Administrative Recovery - Petrol Tax (OSC use only) 35510 Receipts from Public Authorities and Public Benefit Corporations 35511 Public Authority Cost Recoveries 35512 Bond Receipts - bond Authorities

35520 Indirect Cost Recovery (OSC use only) 35521 Retirement - Fringe Benefit Assessment 35530 Revenue Arrearage Receipts 35600 MMIS Receipts - State Share 35601 MMIS Receipts - Federal Share 35700 Contract and Land Pending (OSC use only) 35701 Land Claims Receipts (OSC use only) 35702 Eminent Domain Receipts (OSC use only) 35800 Social Security Contributions 35900 State Insurance Fund Social Security 36000-36009

Federal Grants (Types 0-9)

36200 Federal Grants (Redeposits) 37000 Transfer from Sole Custody Funds (OSC use only ) 37001-37980

Operating Transfers from other funds- to be used for transfers from other operating funds. The last three positions of the object code are the fund number from which the transfer is made. These object codes must be used in conjunction with object code 38000 or 5925A, Operating Transfers to Other Funds and must be authorized by State Stature(s).

37996-37997

Impounded Revenue - Funds 001 and 003 (OSC use only )

37998-37999

Tax Distribution from General Fund (OSC use only )

38000 Operating Transfers to other funds (OSC use only ) 38100 Transfer to Impounded Revenue Account (OSC use only) 38991 Transfer Distribution to 001 (OSC use only ) 38993 Transfer Distribution to 003 (OSC use only) 38997 Tax Distribution to 001 (OSC use only) 38998 Tax Distribution to 002 (OSC use only ) 38999 Tax Distribution to 311 (OSC use only ) 3910A General Obligation Bonds (OSC use only) 3950A Rental Obligation - Lease/Purchase 39700 Sale - Bond and /or note Government unit (OSC use only)

B. Personal Service Expenditures

Personal Service Expenditures are the various forms of compensation for State Employees and certain non-employees that are chargeable to personal service appropriation/segregation object accounts.

CODE DEFINITION/USE41100 Personal Service - Regular

Salaries paid to State employees who are in annual salaried positions.

41500 Lump Sum Payment - Regular Compensation to a regular employee upon separation from State employment for up to 30 days of accrued vacation.

41700 Special Departmental Services - Regular To be used for special forms of compensation specifically authorized by the Office of the State Comptroller for regular employees.

41910 Cash Advance Payroll - Cash Advance chargeable to Payroll (See Cash Advances (Assets) in this section.)

41960 Standby On-Call - Personal Service Regular Additional compensation authorized by the Director of Budget for employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to duty within a limited period of time.

41970 Special Departmental Charges - Regular Compensation for regular employees that are unique to a particular State agency.

41975 Uniform Allowance 42100 Personal Service - Temporary

Salaries paid to employees who are in a non-annual salaried positions.

42400 Extra Service - Temporary Compensation to an employee for work performed in a payroll agency other than the one in which the employee is regularly employed.

42410 Summer Personal Services - Temporary Compensation for temporary employees during the summer season.

42500 Special Departmental Service - Temporary To be used for special fees of compensation specifically authorized by the Office of the State Comptroller for temporary employees.

42600 Stipends - Temporary Support an/or maintenance payments made to individuals to permit them to undertake specialized training.

42610 Students - Temporary Compensation for students - temporary employees.

42620 Student Assistants - Temporary Compensation for student assistants -temporary employees

42700 Lump Sum Payment - Temporary

Compensation to temporary employees for up to 30 days accrued vacation.

42877 Interest-PS Late Payment 42900 Adjuncts (CUNY use only for fund 176) Part time teachers in

CUNY 42960 Standby On-Call - Temporary

Temporary - Additional compensation authorized by the Director of the Budget for employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to duty within a limited period of time

42970 Special Departmental Charges - Temporary Compensation for temporary employees unique to a particular State Agency.

4590A Retainage - Personal Services (See Retainage (Liability ) this section)

46110 Holiday Pay - Regular Additional compensation for time worked by a regular employee during regularly scheduled hours on a date observed as a State holiday.

46120 Holiday Pay - Temporary Additional compensation for time worked by temporary employees during regularly scheduled hours on a date observed as a State Holiday.

46210 Overtime - Regular Compensation for those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for overtime compensation.

46211 Overtime Pre-Shift Briefing - Regular 46212-46214 Overtime Meals - Regular

46220 Overtime - Temporary Compensation for those hours worked in excess of 40 hours in any work week by a temporary employee eligible for overtime compensation.

46221 Overtime - Pre-Shift Briefing Temporary

C. Non-Personal Service Expenditures

Non-Personal service expenditures are generally those for commodities, contractual service, travel and debt service that are chargeable to a non-personal service appropriation/segregation. For most State agencies, their object analysis needs will be satisfied by using the statewide object code (generally the first 3 or 4 digits for the object code). For State agencies

desiring additional object analyses, an optional agency object code is provided (generally the fifth digit of the object code). State agencies desiring to use this optional feature are responsible for keeping track of the meaning of the agency object codes. State agencies not desiring to use this optional feature should use the first object code in each statewide object group (for example object 55950 - Miscellaneous Contractual Service Type 0). Some object codes are restricted for use by the Office of the State Comptroller only. Most non-personal service expenditure object are self-explanatory. For ease of presentation non-personal service expenditures are categorized as follows:

1. Debt Service (50_ _ _) 2. Supplies and Materials (53000 - 5390_) 3. Moving (5392_) 4. Employee Travel Reimbursement (54_ _ _) 5. Leases Maintenance and Repairs (551 _ _ - 554_ _) 6. Utilities (5551 _ - 5556_) 7. Centralized Services (5558 _ - 5559_) 8. Telephone Services (558 _ _) 9. Contractual Services (56_ _ _) 10. Equipment (57_ _ _) 11. Employee Fringe Benefits and General State Charges (58_ _ _) 12. Special Departmental Charges (59_ _ _)

1. Debt Service

This category includes all expenditures for the redemption of bonds and for lease purchase and contractual-obligation financing arrangements as well as interest on bonds, bond anticipation notes and tax anticipation notes. State agencies generally will not use the debt service expenditure object codes except where they are involved with a lease-purchase or a contractual-obligation financing arrangement. Use of debt service expenditure objects for expenditures chargeable to General Fund debt service appropriations is restricted for Office of the State Comptroller use only.

CODE DEFINITION/USE 5011A Bond Principal Redemption (OSC use only)

5012A Bond Redemption - Public Authorities

50120 Bond Interest

5025A Public Authority Lease Purchase Principal

50280 Public Authority Lease Purchase Interest

50290

50320 Interest - BANS (OSC use only)

50330 Interest - TANS (OSC use only)

50350 Interest - Commercial Paper (OSC use only)

2. Supplies and Materials

Supplies and materials included items that are consumable, perishable, short - lived or subject to deterioration with use. Items of a durable nature that do not have a sufficient value to warrant classification as equipment are also included in supplies and materials.

CODE DEFINITION/USE EXAMPLES/COMMENTS5310_ Food and Beverage Institutional food, bottled water 5320_ Fuel for Buildings Fuel Oil. For natural gas and electricity, use

5551_ and 5552_ 5360_ Fuel for Motor

Vehicles Gas, diesel, alternative fuel, fuel for OGS fleet vehicles

5361_ Motor Equipment Supplies

Tires, oil, wiper blades. for motor vehicle fuel, use 5360_

5363_ Facility/Residential Supplies

Cleaning and laundry supplies, sheets, towels, small appliances, brooms, brushes, soaps and other facility/residential supplies not elsewhere classified

5364_ Medical, Dental & Laboratory Supplies

Surgical instruments, first aid supplies, chemicals, testing material

5365_ Clothing and Footwear

Wearing apparel, shoes, boots

5366_ Office Supplies Photocopy supplies, paper, pens, pencils, clips, tape. For office equipment and furniture use 5726_ and 5728_

5367_ IT Supplies Supplies used with information technology. Diskettes, ribbons, continuous feed paper

5368_ Drugs - Prescription and other

Medicines and other pharmaceuticals such as aspirin

5370_ Supplies and Tools for Maint/Repair

Material supplies and tools for maintenance/repair, hand tools, drills, nails, wall panel

5375_ Material for Manufacturing

Lumber, sheet metal, cloth

5388_ Printing Supplies Supplies used in printing shops. paper, ink 5389_ Books Law books, medical books, library books.

For periodicals use 5642_ 5390_ Other Supplies Supplies not otherwise, classified. Teaching

supplies, farming supplies 53910 Supply Exp

Transfer

3. Employee Moving Reimbursements

This category includes all expenditures incurred by state employees in connection with residential moving expenses.

CODE DEFINITION/USE EXAMPLES/COMMENTS5392_ Employee Moving

Expense Use of these objects is necessary to initiate mandated IRS reporting for moving expense reimbursements.

4. Travel

Travel includes all expenditures incurred by State employees in connection with travel while on official business. All operating costs (other than Personal Services) of State-owned Passenger cars and station wagons are included in travel.

Note: Charge Contractor travel costs to the same object(s) as the contract.

CODE DEFINITION/USE EXAMPLES/COMMENTS5411_ Air Fare Airline tickets, airfare payment to

travel agents

5412_ Train Fare For subway tokens, use 5490_

5432_ Per Diem - Unreceipted

5433_ Meals Breakfast, lunch, dinner

5434_ Lodging Hotels, motels

5475_ Rental Cars Short-term rentals only, For leased vehicles use 5514_

5480_ Personal Car Mileage

5490_ Other Subway tokens, bus fares, taxi fares

5. Leases, Maintenance and Repairs

Rentals and repairs includes rentals of equipment and office space and the repairs of equipment and structures. Charge lease-purchase costs to Equipment Purchases (57---) when the state intends to take title.

CODE DEFINITION/USE EXAMPLES/COMMENTS5511_ Leases - IT

Equipment Hardware, software, peripherals. If lease-purchase agreement, use 57---series since the state intends to take title

5514_ Leases - Vehicles Cars, trucks, boats, snowmobiles. If lease-purchase agreement, use 57--- series since the state intends to take title

5519_ Leases - Other Equipment

Office equipment, lab equipment, educational equipment, short-term rentals of miscellaneous equipment. If lease-purchase agreement use 57--- series since the state intends to take title

55400 Leases - Real Property Base Rent

Base rental payment for office, warehouse and storage space.

55401 Real Property Lease - Tax Escalation

Amounts paid for tenant share of real estate tax increases over the base year amount (includes estimated payments)

55402 Real Property Lease - Operating Cost Escalation

Amounts paid for tenant share of operating cost increases over the base year amount including janitorial, building maintenance and common area costs.

55403 Real Property Lease - Utilities

Submetered utilities including electric, gas and steam billed directly by the landlord. If billed by utility company use 555__.

55404 Real Property Lease - Construction Fitup

Charges by landlord for alterations to leased space

55405 Real Property Leases - Other

Other sundry charges by the landlord. Such items as parking, service contract provided through the landlord (HVAC maintenance) lock charges and special cleaning (carpet shampoo)

5541_ OGS Space Chargeback

5544_ Building Repairs Repairs to heating and cooling systems, elevators, fire alarms, window

replacement. For capital improvements such as a new roof or new heating system which extend the useful life of the building, use 71070 or 71080. also includes payment to electricians, plumbers etc.

5546_ Equipment Maint/Repairs - IT

Maintenance and repair of computers, printers, scanners, etc.

5547_ Equipment Maint/Repairs - Communication

Maintenance and repair of telephones, cell phones

5548_ Equipment Maint/Repairs - Vehicles

Maintenance and repair of vehicles, airplanes, trucks, boats, snowmobiles

5549_ Equipment Maint/Repairs - Other

Maintenance and repair of educational equipment, office equipment, office furniture, lab equipment

6. Utilities

Utilities included natural gas, electricity, steam and water purchases from public utility companies as well as sewage treatment charges.

CODE DEFINITION/USE EXAMPLES/COMMENTS 5551_ Natural Gas

5552_ Electricity For PASNY electrical services, use 55580.

5554_ Water

5555_ Sewage

5556_ Other Utility Services Steam, chilled water

7. OGS Centralized Services

OGS centralized services includes those services provided by OGS that are charged back to the State agency receiving the services.

CODE DEFINITION/USE55580 PASNY Electrical Services

55581 OFT Telecommunications

55582 OFT Computer Center Services

55583 OFT Data Communications

55584 Inter-agency Mail - Courier

55590 Record Mgmt Service - State Archives

8. Telephone Services

Telephone charges include all telephone rentals, tolls and leased lines provided by public utilities or private telephone companies and telegraph and cable services. Telecommunication services provided by OGS should be charged to 55581.

CODE DEFINITION/USE EXAMPLES/COMMENTS 55800 Telephone Services Line charges, usage costs, special

features 55810 IT Telecommunication

Services Internet services

55820 Mobile Telecommunications Services

Pagers, beepers, cell phones

5590A Retainage - Other than Personal Services

55989 Not-for-Profit Loans

9. Contractual Services

Contractual services include consultants and other professional services, photocopying, advertising and any other contractual service that may be significant to a State Agency. Postage and shipping includes all postal, parcel delivery, freight, express and cargage services. Printing includes services rendered by printers and printing firms. Printing services provided by OGS should also be charged to a printing object code.

CODE DEFINITION/USE EXAMPLES/COMMENTS56075 Late Contract Interest

56077 Interest - Late Payment (NPS)

56079 Interest - Lease Purchase

Interest related to lease purchases including COPS

5620_ IT Consultant - Consultant costs for design,

Design/Develop development, testing and implementation of customized computer systems

5622_ IT Software/Licenses Software, software licenses, upgrades

5624_ IT Software Installation/Integration

Consultant costs to install software and/or interface software with existing applications, costs to customize software packages

5626_ IT Software Maintenance

Software maintenance/support agreements

5628_ IT Hardware Maintenance

Hardware maintenance/support agreements

5629_ IT Services - Other IT training, IT time-sharing services

5631_ Accounting & Auditing Services

Bookkeepers, accountants and auditors

5632_ Legal Services Attorney, paralegal, hearing officers

5633_ Medical/Clinical Services

Doctors, nurses, pharmacists, dentists, dietitians, medical and health research, veterinarians

5634_ Client Services Non-medical services including employment services and educations services, furlough expenses

5635_ Jury Services Payments to jurors for per diems and lodging

5636_ Advertising Services Services for print, videotape, radio, television or other media

5637_ Laundry and Linen Services

Costs of outside laundry and linen supply services

5638_ Building/Property Services

Refuse collection, pest control, cleaning, mowing, snow removal, landscaping

5640_ Conferences/Training Services

Registration fees for conferences, training sessions. For training related to information technology use 5629_

56410 Honoraria

5642_ Subscription Services Periodicals, CD-ROM subscriptions, dial-up services (e.g. Lexis)

5644_ Memberships Professional organizations

5646_ Security Services Security guards, alarm systems, armored vehicles

5648_ Clerical Services Independent contractors or employment agency clerical services

5660_ Postage and Shipping Stamps, express mail, postage meters, overnight mail, package shipping

5670_ Printing Services Payments to outside contractors for printing, binding, duplication

5672_ Inter-Agency Printing Services

Payments to other state agencies for printing, binding, duplication

5674_ Highway Maintenance Services

Mowing, drain maintenance, tree trimming

5699_ Other Services Services not otherwise classified such as teachers, exam administrators, religious services

10. Equipment

Equipments includes the acquisition, replacement or repair , of a permanent nature, of equipment and furniture. Equipment costs included equipment transportation costs, installation costs and any other costs incurred in the delivery and installation of the equipment.

CODE DEFINITION/USE EXAMPLES/COMMENTS 5710_ Vehicles Cars, trucks, boats, snowmobiles,

airplanes

5711_ Vehicles - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5724_ Printing Equipment Printing presses

5725_ Printing Equipment - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5726_ Office Equipment Calculators, typewriters, fax machines, photocopiers

5727_ Office Equipment - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5728_ Furniture Office furniture, residential furniture

5729_ Furniture - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5730_ Medical Equipment X-ray machines, medical instruments, needles

5731_ Medical Equipment - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5748_ Communication/Network Equipment

Cables, hubs, routers

5749_ Communication/Network Equipment-Lease

Includes COPS, vendor-financed and third-party-financed lease purchases

5752_ Heavy Equipment Front-end loaders, bulldozers, cranes

5753_ Heavy Equipment - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5770_ PC's Workstations (desktops, portable PC's) including personal printers

5771_ PC's - Lease Purchase Includes COPS, vendor-financed and third-party-financed lease purchases

5772_ IT Printers Printers for mainframes, networks

5773_ IT Printers - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5778_ IT Equipment - Other Mainframes, servers, scanners

5779_ IT Equipment - Other - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

5790_ Other Equipment Equipment not otherwise classified such as television, educational and law enforcement equipment

5791_ Other Equipment - Lease Purchase

Includes COPS, vendor-financed and third-party-financed lease purchases

11. Employee Fringe Benefits and General State Charges

Employee Benefits includes the costs of providing fringe benefits to most State employees, which are authorized in collective bargaining agreements and various state statutes. These benefits are supported primarily by General Fund appropriations, and supplemented with revenue from fringe benefit assessments on Federal and other dedicated revenue funds.

Fringe benefit assessments can be paid by:

• Charging object 58800 – Fringe Benefit Escrow Fund payments, • OR Allocating the assessment to the individual fringe benefit

components and charging the specific object or expense denoting the benefit component being paid. For further information on this payment option please contact the Bureau of State Accounting Operations –

Revenue and Receivable Accounting at 518-474-8991.

CODE TITLE DEFINITION/USE58100 Pension Fund

Contributions State's contribution to the employees’ retirement system pension accumulation fund, the police and fire retirement fund, the police and fire retirement system pension accumulation fund, and the New York state public employees group life insurance plan

58210 Supplemental Pension Payments

Supplemental pension payments in accordance with the provisions of article 4 and article 6 of the retirement and social security law and retirement benefits paid under sections 214 and 215 of the military law

58240 Accidental Death Benefits

Payments for accidental death benefits pursuant to collective bargaining agreements

58300 FICA/Medicare Tax

Employer share of payments to the Federal government for social security and Medicare payroll taxes.

58350 MTA Mobility Tax (NYS Share)

Payment of the metropolitan commuter transportation mobility tax pursuant to article 23 of tax law on behalf of state employees employed in the metropolitan commuter transportation district

58400 Health Insurance

State's contributions to the health insurance fund for active employees and graduate students

58401 Health Insurance - Retirees

State's contributions to the health insurance fund for retired employees of the Unified Court System (UCS)

58410 Health Insurance - COBRA

COBRA health insurance coverage funded by the federal American Recovery and Reinvestment Act of 2009.

58500 Unemployment Insurance

Reimbursement to the unemployment insurance fund for payments made to claimants formerly employed by NYS.

58600 Survivor's Benefits

Payments to the survivors' benefit fund for payments to the survivors of state employees and retired state employees

58610 Workers’ Compensation Claims

State reimbursement to the State Insurance Fund for actual compensation and medical claims incurred by State employees for job-related

injuries.

58640 Group Life Insurance

Group Life Insurance

58660 Employee Benefit Fund

Payments to EBF for active employees for dental and vision benefits administered by public employee unions.

58661 Employee Benefit Fund (Retirees)

Payments to EBF for retired employees receiving dental and vision plans administered by public employee unions.

58670 Income Protection Plans

Payments to the M/C Income Protection Plans

58700 Dental Insurance

State’s contribution to the Dental Insurance plan

58800 Fringe Benefit Escrow Fund payments

Fringe Benefit Escrow Fund payments

58830 Worker’s Compensation – Insurance Premium

Group disability insurance program for employees in the professional service to provide disability benefits for such employees

58840 Tuition Reimbursement

Payments for tuition reimbursement pursuant to collective bargaining agreements

58860 Pension Fund Contribution – TIAA/CREF

Payment of State's share to the Teachers Insurance and Annuity Association (TIAA)and the college Retirement Equities Fund (CREF)

58863 Vision Care State's contribution to the vision care plan

58864 Dependent Care

Employer contribution for employees in eligible negotiating units who enroll in the Dependent Care Advantage Account (DCAA) plan

Fixed Costs denote miscellaneous fixed costs of the State which are payable from appropriations specifically provided for such costs.

CODE TITLE DEFINITION/USE58620 Taxes on Public Lands State financial support to local

governments by paying local and/or school property taxes on State lands paid pursuant to

sections 532 and 546 Real Property Law

58621 Assess Local Improvements Special assessments on State lands that are aided by a public works project.

58622 Public Lands Law 19A Payments in accordance with Section 19-a of the Public Lands Law.

58623 Public Lands Law 19B Payments in accordance with Section 19-b of the Public Lands Law.

58624 State Owned Land Payments Payments on certain State Owned land to be allocated based on a schedule provided by the Division of Equalization and Assessment.

Claims and Judgments – includes expenses related to the settlement of lawsuits and court judgments against the State. Most litigation against the State is adjudicated in the Court of Claims and involves contract disputes and tort liabilities.

CODE TITLE DEFINITION/USE58810 Auto Accident Claims Payment of claims for damage to

personal or real property or for bodily injuries or wrongful death caused by officers, employees, or other authorized persons providing service to state government while providing such service, and the state university construction fund while acting within the scope of their employment, and while operating motor vehicles, and for any individuals operating motor vehicles which are assigned on a permanent basis with unrestricted use to state officers and employees when the person is permanently assigned the motor vehicle.

58820 Court of Claims Settlements & Judgments

Payment of settlements and judgments against the state

pursuant to section 20 of the Court of Claims Act and for judgments pursuant to actions brought in the court of claims against public benefit corporations indemnified by the state.

58821 POL Defense and Indemnification

Payments for the defense by private counsel and the indemnification or payments on behalf of State Officers and employees in civil judicial proceedings pursuant to various provisions of the Public Officers Law (POL) and payments for attorney fees, settlements and judgments against State officers and employees for actionable damages that arise in the course of their official duties,

58822 Property Casualty Insurance Security Fund

Transfer to the Property Casualty Insurance Security (PLIS) Fund in accordance with the terms of the settlement between the State and the plaintiffs in accordance with the Court of Appeals' opinion in Alliance of the American Insurers v. Chu, 77NY2d 573 (1991).

12. Operating Transfers

Operating transfers to other funds are recurring transfers from one fund where the revenue are collected, to another fund where the expenditures will be charged.

CODE DEFINITION/USE5925A Operating Transfers to Other Funds - This Object

MUST be used in conjunction with revenue objects 37001 through 37980, Operating transfers from other funds.

13. Special Departmental Charges

Special departmental charges are certain unique payments of a non-operations nature.

CODE DEFINITION/USE59120 Cash Advance Petty Cash Y 59130 Cash Advance Travel Y 59140 Cash Advance Confidential Y 59150 Cash Advance Other Y 5916A Federal Withholding Tax (OSC Use Only) 5919A State Withholding Tax (OSC Use Only) 5920A Contract & Land Pending 59210 City Withholding Tax (OSC Use Only) 59240 Advances to Authorities 59300 Unemployment Insurance Benefit Payments 59350 Occupational Training Benefit Payments 59360 Individual and Family Grants - Disaster Grants 59370 Personal Needs Allowance - In Patient 59371 Personal Needs Allowance - Out Patient 59400 Cost Allocation Recovery 59401 Civil Service Recovery 59610 Refunds 59611-59626 Tuition Reimbursement (Types 1-16) (CUNY use only) 59630 Scholarship Payments 59700 Special Departmental Charges 59710 MH Service Provider Assessments 59900 Unsegregated or Unassigned 59910 Undistributed Card Purchases

D. Grant Expenditures

Grant expenditures are those made by the State (1) to the various municipalities and public school districts or (2) to provide financial assistance to certain individual private schools, public authorities, or nonprofit organizations that are financed from State revenues or from federal or private grants administered by the State. Separate object codes have been provided for each grant program. State agencies should only use those object codes for grant programs from which they are authorized to make expenditures.

CODE DEFINITIONS/USE

60000-60999 Unrestricted

601__ State and Local Revenue Sharing

602__ Special City Town Village Aid

603__ - 606__ Municipal Overburden

607__ - 608__ Real Property Tax Administration

609__ Other Unrestricted

61000-61999 Education Aid

610__ STAR (School Tax Relief)

611__ Support of Public Schools

612__ Library Aid

613__ Municipal and Community College Aid

614__ Physically Handicapped Children

615__ School Lunch Milk

616__ Scholarships and Tuition Assistance

617__ Support of Non-Public Schools and Colleges

618_- Federal Education Aid

619__ Other Education

62000-62999 Social Services

621__ Medical Assistance

622__ Miscellaneous Public Assistance

623__ Local Administration

624__ Family and Children Services

625__ Food Programs

627__ Training Programs

628__ Youth Programs

629__ Other Social Services

63000-63999 Health and Environment

631__ Public Health

632__ Laboratory Services

633__ Medical Clinics

634__ Other Health

638__ Sewage Operations

639__ Other Environment

64000-64999 Mental Hygiene

641__ Mental Health - Resident Services

642__ Mental Health - Non-Resident Services

643__ Mental Health - Other

644__ Mental Retardation - Resident Services

64405 Family Care-Wear & Tear Allowance

645__ Mental Retardation - Non-Resident Services

646__ Mental Retardation - Other

647__ Alcohol & Substance Abuse - Resident Services

648__ Alcohol & Substance Abuse - non- Resident Services

649__ Alcohol & Substance Abuse - Other

65000-65999 Transportation Aid

651__ CHIPS(Consolidated Local Street & Highway Improvement Program)

652__ Mass Transportation

653__ - 657__ Safer Roads and Streets

659__ Other Transportation

66000-66999 Criminal Justice

660__ Criminal Justice

661__ DCJS Federal Programs

662__ DCJS Prosecution

663__ DCJS Police

664__ DCJS Special Municipal Police

665__ DCJS Other

666__ - 667__ Probation Programs

668__ Crime Victims Programs

669__ Other Crime Programs

69000-69971 Other Grants

692__ Housing Programs

693__ Council on the Arts

694__ Services for the Ageing

695__ Tourism

696__ Stock Transfer Incentive

697__ Department of State

698__ Parks

699__ Other Classified Grants

6990A Retainage - Local Assistance Account (See Retainage (Liability ) this section)

69977 Interest Late Payment

69981-69985 Cash Advances - Local Assistance (See Cash Advances (Asset) in this section)

E. Capital Construction Expenditures

Capital construction expenditures are those made for the acquisition or construction of the State's capital facilities. The capital construction expenditure object codes have been designed to permit the identification of the following types of information for capital construction expenditures.

1. Kinds of construction a. Buildings b. Improvements other than buildings c. Alterations and improvements d. Rehabilitation and improvements

2. Whether the capital project expenditure was a result of contract work performed by private contractors or was the result of work performed by State employees.

3. Costs of a capital project other that the actual construction costs. a. Acquisition of Land b. Demolition c. Consultants (Architects, Engineers, etc. ) d. Equipment (Office furnishings, Medical and health equipment, etc.)

The Capital Construction Expenditure Objects have been classified into the following groups:

CODE DEFINITION/USE71005-71976 Capital Construction - State Projects. To be used

for capital expenditures for State Capital

Projects.

71977 Interest - Capital Construction Late Payment (OSC use only)

72077 Interest - Capital Construction Late Payment (OSC use only)

72310-72999 Capital Construction - Local Projects. To be used for capital expenditures for any municipality, public authority or public benefit corporation capital projects.

7590A Retainage - Capital Construction Fund (see retainage (Liability ) in this section)

7925A Operating Transfers (Capital)

NOTE: Although the system provides the above objects, the Capital Projects Fund segregation accounts usually leave the object control blank, which allow any expenditure object to post.

F. Asset/Liability

CODE DEFINITION/USE10110-19600 Assets (OSC use only)

20100-28500 Liabilities (OSC use only )

30110 Assessments Receivable (OSC use only )

For certain payments that are not expenditures but which affect the assets or the liabilities in the State's general ledger, special object codes have been established to permit processing such payments through the appropriation /segregation control process. The accounting system then converts the following objects into the appropriate general ledger asset or liability accounts.

1. Cash Advances (Asset)

The following object codes are to be used in conjunction with processing a Cash Advance Voucher (AC874) to establish a new cash advance or to increase/decrease an existing cash advance as follows:

a. Advances Chargeable to Personal Service Appropriation/Segregation Objects for all funds except the Local Assistance Account (001)

CODE DEFINITION/USE

41910 Salary or Payroll Advance

b. Advances Chargeable to Non-personal Service. Appropriation/Segregation Objects for all funds except the Local Assistance Account (001)

CODE DEFINITION/USE59120 Petty Cash Advance

59130 Travel Advance

59140 Confidential Advance

59150 Cash Advance Other

c. Advances chargeable to the Local Assistance Account (001)

CODE DEFINITION/USE69981 Petty Cash Advance

69982 Travel Advance

69983 Confidential Advance

69984 Salary or Payroll Advance

69985 Cash Advance Other

2. Appropriated Loans Receivable (Asset)

Appropriated loans receivable are for appropriated loans for which repayment agreements for advances are filed with the Comptroller or for which appropriations specify that repayment shall be made.

CODE DEFINITION/USE59230 Advances to Municipalities 59240 Advances to Authorities

3. Debt Service

CODE DEFINITION/USE5900A Redemption of Bond Anticipation Notes 5901A Redemption of Tax Anticipation Notes 5902A Redemption of Commercial Paper

4. Retainage (Liability)

Retainage is the amount temporally withheld form contract payment so ensure performance. The following object codes are to be used depending on the appropriation/segregation account being charged:

CODE DEFINITION/USE5590A Retainage - Non-Personal Service 6990A Retainage - Local Assistance Account 7590A Retainage - Capital Construction

5. Fiduciary Fund Transaction (Liability ) (OSC use only)

Fiduciary funds are used to account for assets held by the State in a trustee capacity or as an agency for individuals, private organizations and other governmental units.

5916A Federal Withholding Tax 5917A Social Security Contribution 5918A Employee Health Insurance 5919A State Withholding Tax 5920A Contract and Land Pending 59210 City Withholding Tax

Direct questions on the use of specific object codes to the Accounting Information Center (518) 473-1170.