New York State Accounting System User Procedures Manual

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 Account

1XXXX

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/USE
31100-34998	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)
35270-35279	Fees (Types 0-9)
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/USE
41100	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/COMMENTS
5310_	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/COMMENTS
5392_	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/COMMENTS
5411_	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/COMMENTS
5511_	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/USE
55580	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/COMMENTS
56075	Late Contract Interest
56077	Interest - Late Payment (NPS)
56079	Interest - Lease Purchase	Interest related to lease purchases including COPS
5620_	IT Consultant - Design/Develop	Consultant costs for design, 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/USE
58100	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/USE
58620	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/USE
58810	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/USE
5925A	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/USE
59120	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/USE
71005-71976	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/USE
10110-19600	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/USE
59120	Petty Cash Advance
59130	Travel Advance
59140	Confidential Advance
59150	Cash Advance Other

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

CODE	DEFINITION/USE
69981	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/USE
59230	Advances to Municipalities
59240	Advances to Authorities

3. Debt Service

CODE	DEFINITION/USE
5900A	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/USE
5590A	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.