You are here: IV. Accounting Codes – Uses and Descriptions > 4. Expenditures > B. Department Operations - Non-Personal Service

IV.4.B
Department Operations - Non-Personal Service

 

 

Non-Personal Service expenditures are generally those for commodities, contractual services, travel, utilities, equipment, etc. that are chargeable to a non-personal service appropriation/segregation. For most State agencies, the Legislature, and the Judiciary, account analysis needs will be satisfied by using the statewide account code plus the PRODUCT or COMMODITY CODE.

 

Contractual services are defined as an agreement between two or more parties to provide an intangible service such as banking services, repairs and maintenance, computer services, consultant services, accounting/auditing services, legal services, etc. Contractual services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided although there are probably many instances of contracts for both goods and services where one cannot be separated from the other.

 

  SFS Account Title Description Budget (KK)
Classification
Computer, Information Technology & Communications
IT Lease/Lease Purchase

IT Lease/Lease
Purchase

 

If title of equipment
passes to the State
at the conclusion of
the lease then
agencies must use
one of these
Computer Equipment & Parts account codes

 

51001 Mainframe Lease Payments for lease or rent of high-performance computer used for large-scale applications and computing purposes. Contractual Services
51002 PC Lease Personal computer leases including desktop, laptop, notebook and tablet. Contractual Services
51003 Printer Lease Payments for lease or rent of high- performance printers. Contractual Services
51004 Server Lease Payments for lease or rent of high-performance servers used for large-scale applications. Contractual Services
IT Hardware / Software Printers
Personal
Communication
Devices & Parts
51010 Telephones Traditional point-to-point desktop telephones such as digital phones. Equipment
51011 IP Phones Telephones using Voice over Internet Protocol (VoIP) Technology. Equipment
51012 Mobile Phones (excludes smart phones included in 51040) Cell phones used to make mobile telephone calls. Equipment
51013 Public Safety Radios Portable radio and radio systems for public safety officials. Equipment
51014 Unclassified
Personal
Communication
Devices/Parts
Other portable communication devices including headsets, hands-free car kits, etc. Equipment
  51021 Unclassified Telecom Storage   Equipment
Computer Supplies and Parts 51117 Parts and Peripherals Purchase of a peripheral device attached to a host computer, but not part of it, and is more or less dependent on the host. Examples are image scanners, tape drives, microphones, loudspeakers, webcams, and digital cameras. Computer parts are replacement parts essential to the operation of the computer (e.g. hard drive). Supplies and Materials
51118 Computer Accessories Purchase of a computer or computer appliance intended for hosting software applications in a network environment. Supplies and Materials
51119 Media Storage Devices Data storage equipment used to backup and archive data such as USB flash drive, external disk drive, CD/DVD’s, server storage drives. Supplies and Materials

Computer Equipment

 

If title of equipment passes to the State at the conclusion of a lease, agencies must use these Computer Equipment & Parts account codes

51031 Computer Servers Purchase of a
computer or computer appliance intended for hosting software applications in a network environment.
Equipment
51032 Desktop
Computers
Purchase of a personal computer (PC) in a form intended for regular use at a single location, as opposed to a mobile laptop or portable computer. Equipment
  51033 IT Mainframe Printer Purchase of a printer for use with a mainframe computer Equipment
  51034 IT Network Capable Printer Purchase of a printer with built-in network interfaces that can serve as a hard copy device for any user on the network. Equipment
51035 IT Personal Printer Purchase of a printer located on or near a user’s desktop connected solely to a single or few personal computers. Equipment
51036 Mainframe
Computers
Purchase of traditional, large, institutional computer intended to service multiple users and capable of handling and processing very large amounts of data quickly. Equipment
  51037 Multifunction
Printing Devices
Purchase of printers that include non-printing features are sometimes called multifunction printers (MFP), multi-function devices (MFD), or all-in-one (AIO) printers and photocopiers. Most MFPs include printing, scanning, and copying among their many features. Equipment
  51038 Notebook
Computers
Purchase of a personal computer for mobile use. Equipment
  51040 Personal Digital Assistant (PDA) Purchase of a mobile device that functions as a personal information manager. Current PDAs often have the ability to connect to the Internet and contain calendar and email functions as well as mobile telephones. Examples are Blackberries, IPhones, Androids, etc. Equipment
  51041 Specialty Printers Purchase of plotters, large commercial printers, other printers for specialized use. Equipment
  51042 Thin Client Computers Purchase of a desktop computer where the operating system is provided on a server and not a dedicated Central Processing Unit (CPU). Equipment
Video/Data/Voice Equipment & Parts 51050 Videoconferencing Systems A set of interactive telecommunication technologies which allow two or more locations to interact via two-way video and audio transmissions simultaneously. Equipment
  51051 Storage Area Network (SAN) Switch A core component of most storage area networks (SAN) which allows many-to-many communication, device name lookup, security, and redundancy. Equipment
  51052 Unclassified Data/Voice Equipment & Parts Various equipment & parts for video, data and voice technologies including wires, conductors, cables, circuit cards, boards, amplifiers, communication filters, satellite equipment, adapters, etc. Equipment
Software 51060 Business Function Specific Software Software that helps automate an organization’s business functions (e.g., procurement software, accounting software, etc.). Contractual Services
  51061 Computer Game/ Entertainment Software Video games or other entertainment played on a personal computer. Contractual Services
  51062 Content Authoring/Editing Software Software used to create, edit and update content. Contractual Services
  51063 Content Management Software Software that supports the collection, managing, and publishing of information in any form or medium. Contractual Services
  51064 Data Management/Query Software Software that controls the creation, maintenance, and the use of a database. Contractual Services
  51065 Development
Software
A program or application that software developers use to create, debug, maintain, or otherwise support other programs and applications. Contractual Services
  51066 Educational/Reference Software Software for which the primary purpose is teaching or self-learning. Contractual Services
  51067 Electrical
Equipment
Software
Software for monitoring electrical equipment such as HVAC systems, etc. Contractual Services
  51068 Enterprise License Agreements Volume licensing packages for a specific type of software or for a line of software products from a specific vendor. Contractual Services
  51069 Finance Accounting/ Enterprise Resource Planning (ERP) Software Software related to general ledger, payables, cash management, fixed assets, receivables, budgeting or an ERP application that integrates internal and external management information across an entire organization. Contractual Services
  51070 Industry-Specific Software Industry-Specific SoftwareSoftware developed for the use of a specific industry, e.g. retail, automotive, and engineering. Contractual Services
  51071 Information
Exchange
Software
Automated information sharing across organizations. Contractual Services
  51072 Network
Applications
Software
Software application that implements a network. Contractual Services
  51073 Network
Management
Software
The software that sits on the Network Management Station (NMS) and retrieves data from a Management Agent (MA). Contractual Services
  51074 Networking The information, data or programming used to make it possible for computers to communicate or connect to one another. Contractual Services
  51075 Operating
Environment
Software
Application software comprising the "look and feel" of the system, its appearance and the things that have to be done to achieve desired results, e.g. Microsoft Windows, Unix, etc. Contractual Services
  51076 Security/Protection Software Software providing protection against viruses, spyware, malware and other system vulnerabilities. Contractual Services
  51077 System
Management
Software
Software for the centralized management of distributed systems, including hardware and software inventory, server availability monitoring and metrics, user activity monitoring, capacity monitoring, etc. Contractual Services
Computer Services

IT Consulting Services

 

Consultants engaged in the study, design, development, and implementation, of new computer-based information systems (both software and hardware)

51080 Applications
Development
Mainframe software applications design; personal computer application design; application programming services; operating system programming services; client or server programming services; ERP or database applications programming services; application implementation services; internet or intranet client application development services; internet or intranet server application development services. Contractual Services
  51081 Hardware/Software Installation Installation or set-up of computer software; physical installation or set-up of computer hardware. Contractual Services
  51082 Help Desk Level 1 IT help
desk services.
Contractual Services
  51083 Network Design Wide area or local area network communications design electronic data interchange EDI design; database design; systems architecture; network planning services; systems planning services; telecommunications planning services. Contractual Services
  51084 Programming Designing, writing, testing, debugging, and maintaining the source code of computer programs. Contractual Services
  51085 Project
Management
Planning, organizing, securing and managing resources to bring about the successful completion of specific project goals and objectives. Contractual Services
  51086 Risk Management Computer or network or internet security; third party warranty service; quality assurance services; system usability services. Contractual Services
  51087 Systems
Integration
Systems integration design; system analysis service; system installation service. Contractual Services
  51088 Non-Classified IT
Consulting
Support and Administrative services for fax, telephone, pager, voicemail, network voice, data voice, videoconference, etc Contractual Services

IT Services Maintenance and Support

 

Consultants engaged in the support or management of existing computer-based information systems (both software and hardware)

51090 Data Management Services Online data processing service; data processing or preparation services; data center services; disaster recovery services; document scanning service; data storage service; content or data standardization services; CD ROM mastering services; content or data classification services; data conversion service. Contractual Services
  51091 Internet Services Internet service providers ISP; electronic mail service provider; World wide web WWW site design; web search engine providers; WWW site operation host services; application service providers; internet domain names. Contractual Services
  51092 IT Equipment
Maintenance & Support
Maintenance and support services for computer hardware; disk storage systems; nearline or backup systems; mainframe computers; servers; printers; PC’s, work stations or notebooks. Contractual Services
  51093 Software
Maintenance &
Support
Maintenance and support services for computer software applications including but not limited to business applications, network applications, operating system applications and server applications. Contractual Services
Communications 51100 Cell Phone Service Payments to service provider for cell phones Contractual Services
  51101 Phone – Local & Long Distance Payments to service provider for (hard-wired) local and long distance phone services. Contractual Services
  51102 Radio Services Payments to service provider for radio services that are NOT related to advertising. Contractual Services
  51103 Television Services Payments to service provider for television service including closed caption; that is NOT related to advertising. Contractual Services
  51104 Enhanced Telecommunications Services Voice over Internet Protocol (VoIP) or other digital enhanced telecommunications services. Contractual Services
Computer
Services
51120 Cloud Computing Payments to a cloud computing service provider for on-demand computer resources (data, software) via an external computer network, rather than from a local computer or server. Contractual Services
  SFS Account Title Description Budget (KK) Classification
Energy & Utilities
Electricity
  52001 Electricity –
Commodity
Payment for electricity usage in a State building/facility or for State use of a building/facility or to operate motorized vehicles and equipment. Supplies & Materials
  52002 Electricity -
Transmission
Service charges for delivery of electric service(s) to end-user. Supplies & Materials
Motor Vehicle Fuels
  52010 Compressed
Natural Gas (CNG)
Purchase of CNG used to operate motorized vehicles and equipment. Supplies & Materials
  52011 Diesel Purchase of diesel fuel used to operate motorized vehicles and equipment. Supplies & Materials
  52012 Gasoline Purchase of gasoline used to operate motorized vehicles and equipment. Supplies & Materials
  52013 Hydrogen Purchase of hydrogen gas used to operate motorized vehicles and equipment. Supplies & Materials
  52014 Motor Vehicle
Propane
Purchase of propane gas used to operate motorized vehicles and equipment. Supplies & Materials
  56059 Intra-Agency
Vehicle Chargeback
Charges within an agency to allocate the costs associated with vehicle fuels Supplies & Materials
Energy
  52015 Energy
Performance
Contracts
Inspection, survey and analysis of energy flows for energy conservation in a building, process, or system to reduce the amount of energy used. Contractual Services
Gas Commodity
  52020 Methane Purchase of methane gas from supplier or landfill owner. Supplies & Materials
  52021 Natural Gas Payment based on gas usage in a State building/facility or for State use of a building/facility. Supplies & Materials
  52022 Propane (non-vehicle use) Purchase of propane gas from supplier for purposes other than to operate a motor vehicle or equipment. Supplies & Materials
Gas
  52025 Gas - Transmission Service charges for delivery of gas service(s) to end-user. Supplies & Materials
Heating & Cooling Fuel Commodity
  52030 H&C Commodity – Bio Oil Bio fuel (containing over 80% renewable materials) used to heat or cool State buildings or facilities. Supplies & Materials
  52031 H&C Commodity – Bio Oil Blend Bio oil blended fuel used to heat or cool State buildings or facilities. Supplies & Materials
  52032 H&C Commodity – Chilled Water Chilled water used to heat or cool State buildings or facilities. Supplies & Materials
  52033 H&C Commodity – Coal Coal used to heat or cool State buildings or facilities. Supplies & Materials
  52034 H&C Commodity – Low Sulfur Coal Low Sulfur coal used to heat or cool State buildings or facilities. Supplies & Materials
  52035 H&C Commodity – Oil #2 / Diesel Oil #2 / Diesel fuel used to heat or cool State buildings or facilities. Supplies & Materials
  52036 H&C Commodity – Oil #4 & #6 Oil #4 used to heat or cool State buildings or facilities. Supplies & Materials
  52038 H&C Commodity – Other Fuels & Additives Other fuels and additives used to heat or cool State Other fuels and additives used to heat or cool State buildings or facilities such as kerosene, aviation fuel, crude oil, marine fuel, charcoal, propylene, ethylene, butane, fuel thickeners, lubricants, anti corrosives, antifreeze, grease, etc. Supplies & Materials
  52039 H&C Commodity – Steam Steam used to heat or cool State buildings or facilities. Supplies & Materials
  52040 H&C Commodity – Wood Wood fuel used to heat or cool State buildings or facilities. Supplies & Materials
  52041 H&C Commodity – Unclassified Fuel All other fuel used to heat or cool State buildings or facilities such as nuclear fuel, uranium, and plutonium. Supplies & Materials
Heating & Cooling Fuels
  52050 H&C - Transmission Service charges associated with the delivery of heating and cooling fuels. Supplies & Materials
Water and Sewage
  53001 Sewer Service charges for sewer. Contractual Services
  53002 Water Service charges for water. Contractual Services
Employee Expense
  54001 Employee Expense – Clothing & Footwear Reimbursement to employees for purchase of wearing apparel, shoes, boots, etc. Supplies & Materials
  54002 Employee Expense – Moving Moving expense reimbursement to employees. Supplies & Materials
  54003 Employee Expense – Overtime Meals Payment of overtime meal allowance to employees. Supplies & Materials
  54004 Employee Expense – Receipted Reimbursement Reimbursement to employee of work related expenses. Supplies & Materials
Travel
Employee Travel
Travel includes all expenditures incurred by State employees in connection with travel while on official State business. 54010 Employee Travel – Airplane Payments to airline companies or travel agents for air fare. Travel
54011 Travel Card Unclassified

Temporary account class used for travel credit card payments. Once credit card statement is reconciled and accounts

are identified then a journal entry is required to transfer these charges to the proper travel account code(s).

Travel
54013 Employee Travel – Lodging Hotels, Motels Travel
  54014 Employee Travel – Meals Per diem payment to employee for breakfast and dinner. Travel
  54015 Employee Travel – Mileage Mileage reimbursement to employees for personal use of vehicle. Travel
  54016 Employee Travel – Mileage Client Transport Mileage reimbursement to employees for personal use of vehicle to transport clients. Travel
  54017 Employee Travel – Parking, Tolls, Incidentals Parking, Tolls, Incidentals (passport fees, visa fee, currency conversion, travelers’ checks, telephone calls, etc.). Travel
  54018 Employee Travel – Prepaid Travel AP Unclassified
(Once employee travel is completed and receipts are turned in, then a journal entry is required to transfer this advance charge to the proper travel account codes.)
Temporary account class - Cash advance to employee from appropriated agency funds. Travel
  54019 Employee Travel – Public Transportation Subway tokens, bus fares, taxi fares, ferry fares, etc. Travel
  54020 Employee Travel – Rental Vehicle rental including marine craft, automobiles. Travel
  54021 Employee Travel – Supplies Books, magazines, carry bags, etc. Travel
  54022 Employee Travel – Train Train fare. Travel
  54023 Employee Travel – Per Diem Reimbursement to employee of ‘receipted’ meal and/or lodging expenses OR per diem for meal and/or lodging expenses while in travel status. Travel
Non-Employee Travel
This category includes reimbursement of travel expenses of non-salaried public officers who are members of boards, commissions, advisory councils, etc. established by law who serve without salary. 54101 Non-Employee Travel – Board Member Non-employee travel expenses incurred by a Board or Commission member. Travel
  54102 Non-Employee Travel – Consultant Non-employee travel expenses incurred by a consultant pursuant to contract. Travel
  54103 Non-Employee Travel – Speaker Non-employee travel expenses incurred by a speaker at a state-sponsored function or event. Travel
  54104 Non-Employee Travel – Team Non-employee travel expenses incurred by sports teams (e.g. university basketball team). Travel
  54105 Non Employee Travel – Unclassified All other non-employee travel expenses (e.g. performers at State-sponsored events). Travel
Professional Services
Administrative & Clerical 55001 Administrative & Clerical Temporary contract workers provided by staffing companies to provide administrative or clerical support. Contractual Services
Advocacy 55028 Advocacy Advocacy services Contractual Services

Advertising & Marketing

 

Expenses associated with promoting goods, business development, and tourism in New York State

55010 Media – Newspaper/Billboards/Transit Newspaper or billboard advertising and marketing expenses including transit. Contractual Services
  55011 Media – Online/Digital Internet or e-mail advertising and marketing expenses such as sporting events and digital displays. Contractual Services
  55012 Media – Radio Radio advertising and marketing expenses. Contractual Services
  55013 Media – TV/Cinema Television and cinema advertising and marketing expenses. Contractual Services
  55015 Promotional Advertising Advertising and marketing expenses for promotional purposes e.g. sporting events, . Contractual Services
  55020 Commercial Printing Commercial printing including print of brochures and catalogs used to promote business and travel in New York State. Contractual Services
  55021 Creative Consultants engaged to develop and provide creative marketing and advertising strategies. Contractual Services
  55022 Photography Photographer services associated with advertising and marketing. Contractual Services-Consultants
  55023 Publications Point of sale merchandise displays, displays for marketing/advertising materials, etc. Contractual Services
  55024 Reproduction Services (Copying) Commercial reproduction (photocopying) services of brochures catalogs, magazine, booklets, binding, finishing, etc. Contractual Services
Printing (Non-Advertising) 55030 Commercial Printing Commercial printing - including print of brochures, catalogs magazine, booklets, binding, finishing, etc. Contractual Services
  55031 Photography Photographer services associated with agency-sponsored events and activities. Contractual Services
  55033 Reproduction Services (Copying) Reproduction (photocopying) services of booklets and other information materials (e.g. public health information, applications, tax forms, binding, finishing, etc. that are NOT related to advertising and marketing activities. Contractual Services
Appraisal 55040 Appraisal Appraisal services related to real estate, insurance, employee benefit plans, etc. Contractual Services
Architect 55041 Architect Architecture, interior design and space planning services. Contractual Services
Asbestos Abatement 55042 Asbestos Abatement Expenses for the removal or enclosure of asbestos. Contractual Services
Auditing-Performance (Non-Finance) 55043 Auditing Performance (Non-Finance) Advisory or consulting services where the scope of the engagement is NOT related to the preparation or audit of financial records or statements (e.g. project management, internal control assessment, human resource management, etc.). Contractual Services-Consultants
Call Centers 55044 Call Centers Contractual service expenses associated private firms who manage incoming calls from customers and taxpayers to take orders, answer inquiries and questions, handle complaints, troubleshoot problems and provide information. Contractual Services
Case Management 55045 Case Management Consultants engaged to provide case management services on behalf of clients primarily related to coordination of medical care treatment and community mental health plans. Contractual Services-Consultants
Cleaning – Non State Facilities 55046 Cleaning – Non-State Facilities Janitorial services provided at non-state facilities (e.g. community residences). Contractual Services
Client Services (Miscellaneous) 55047 Client Services (Unclassified) Services provided to wards of the state such as, barber/ beautician, religious/ cleric, etc. Contractual Services
Community Improvement 55048 Community Improvement Services provided for improvements in communities Contractual Services
Cooling – Refrigeration Services 55223 Cooling – Refrigeration Services Services provided for refrigeration and cooling Contractual Services
Conferences/Training 55050 Conference/Training – In- State Registration fees and costs for sponsoring or hosting in-state training and conferences. DOES NOT include employee travel expenses. Contractual Services
  55051 Conference/Training – Out of State Registration fees and costs for sponsoring or hosting out of state training and conferences. DOES NOT include employee travel expenses. Contractual Services
Counseling 55060 Counseling Services provided to wards of the State and clients who require advice, assistance and guidance in resolving personal, social, or psychological problems and difficulties. Contractual Services
Dietetics & Nutrition 55061 Dietetics & Nutrition Food and nutrition services including food service management. Contractual Services
Educational Services 55062 Educational Services Independent educational consultant engaged to assist parents/students and organizations with educational planning. This category includes educational vocational and school counselors. Contractual Services-Consultants
Engineers 55070 Design Engineers Design engineer expenses related to preparation of blueprints and schematics for various structures, and building systems. Contractual Services
  55071 Bridge Inspection Engineers Inspection of existing bridges in order to determine their physical condition, maintenance needs, and potential hazards. Contractual Services
  55072 Construction Inspection Engineers Site inspection of highway, bridge, airport, rail, building, waterway, systems, and utility construction projects. Contractual Services
  55073 Plant Inspection Engineers Assessment and inspection of the condition of State facilities (e.g. Cook/Chill food preparation) to ensure compliance with State and local codes. Contractual Services
  55074 Non-Classified Engineers All other activities using licensed engineers. Contractual Services
Environmental Assessment 55080 Environmental Assessment Environmental consultant engaged to assess compliance with environmental regulations or environmental problems that may exist on State or public properties. Contractual Services-Consultants
Environmental Cleanup 55081 Environmental Cleanup Environmental cleanup expenses include on-site and emergency response service; remediation support services; waste recycling, transportation and disposal, and hazardous waste management services. Contractual Services
Financial Services 55090 Accounting Accounting services provided by an independent contractor that DO NOT involve auditing services. Contractual Services
  55091 Actuarial Actuarial services provided in connection with the assessment of financial consequences of risk (e.g. retirement systems, insurance plans, etc.). Contractual Services
  55092 Administrative Fee Payment for general administrative services. Contractual Services
  55093 Auditing (Independent) Auditing expenses related to internal controls or the preparation or audit of financial records or statements. Contractual Services
  Banking Services
  55100 Credit Card Deposit Processing Payment for account services provided by to credit card companies. Contractual Services
  55101 EBT Fees Payment for banking services provided for Electronic Benefit Transfers (EBT). Contractual Services
  55102 Lockbox Payment for banking services provided for lockbox revenue services. Contractual Services
  Debt/Financing Related
  55110 Auction Agent Fee Agent fee for acting on behalf of the State to buy and sell investments, commodities (e.g. collectibles) and execution of auction agent activities (auctioneer) for auction rate bonds. Contractual Services
  55111 Broker-Dealer Fee Fee paid to a person, company or other organization that trades securities on behalf of the State. Contractual Services
  55112 Capital Cost Fee Fixed, one-time expense (or fee) incurred on the purchase of land, buildings construction and equipment used in the production of goods or in the rendering of services needed to bring a project to a commercially operable status. Contractual Services
  55113 Financial Advisor Fee Payment for debt- related advisement services (e.g. bond sales, debt portfolio management, municipal debt review). Contractual Services
  55114 Letter of Credit/Liquidity Fee Payment for liquidity facilities associated with Variable Rate Demand Bonds. Contractual Services
  55115 Related Expenses Misc Payment for miscellaneous services associated with administering a debt portfolio. Contractual Services
  55116 Remarketing Fee Payment for remarketing services associated with Variable Rate Demand Bonds. Contractual Services
  55117 Statistical Assistants Payment for Arbitrage Calculator Services or Verification Agent Services. Contractual Services
  55118 Trustee/Fiscal Agent Payment for banking services related to the issuing, paying and tendering of bonds. Contractual Services
  55119 Underwriters Compensation paid for underwriting and selling bonds. Contractual Services
Food Preparation 55120 Food Preparation Independent contractors engaged to prepare and distribute food/ meals to clients at State-operated facilities. Contractual Services
Health Services/Medical 55125 Clinical & Laboratory Services Clinical and laboratory services to support medical testing, investigations and public health (for non-medical lab services use 55154). Contractual Services
  55126 Dental Services Services related to dentistry including dentists, dental hygienists, technicians, assistants and specialized dentistry. Contractual Services
  55127 Health Management Services Any health-related contract services not specifically identified elsewhere. Contractual Services
  55128 Home Health Aides Home Health Aides Contractual Services
  55129 Hospitals Payment to hospitals for medical treatment provided to wards of the State. Contractual Services
  55130 Medical Secretaries Medical Secretaries Contractual Services
  55131 Medical/Lab Technicians Medical / Lab Technicians Contractual Services
  55134 Midwifery Midwifery Contractual Services
  55135 Nursing Nursing Contractual Services
  55136 Nursing Aide/Orderly/ Attendant Nursing Aide / Orderly / Attendant Contractual Services
  55137 Occupational Therapist Occupational Therapist Contractual Services
  55138 Ophthalmic Dispensing Ophthalmic Dispensing Contractual Services
  55139 Pharmacist Pharmacist Contractual Services
  55140 Physical Therapist Physical Therapist Contractual Services
  55141 Physician Physician Contractual Services
  55142 Physician Assistant Physician Assistant Contractual Services
  55143 Psychiatrist Psychiatrist Contractual Services
  55144 Psychologist Psychologist Contractual Services
  55145 Respiratory Therapist Respiratory Therapist Contractual Services
  55146 Speech Language Pathologist Speech Language Pathologist Contractual Services
  55147 Veterinarian/Veterinary Tech Veterinarian / Veterinary Tech Contractual Services
Industrial Services 55150 Industrial Services Integrated maintenance, inspection and construction of mechanical and plumbing systems, machining, mining, logging, services, etc. Contractual Services
Industrial Truck/Tractor Operators 55151 Industrial Truck/Tractor Operators Industrial Truck / Tractor Operators Contractual Services
Inmate/Client Wages 55152 Inmate/Client Wages Inmate/client wages (work for pay). Contractual Services
Interpretation/Translation 55153 Interpretation/Translation Services provided to translate or interpret written or spoken words. Contractual Services
Lab Technician/Technologist (Non- Medical) 55154 Lab Technician/Technologist (Non- Medical) Clinical and laboratory services to support non-medical testing such as criminal investigations and environmental testing (for non-medical lab services use 55154) Contractual Services
Laundry 55155 Laundry Professional Services Laundry and dry cleaning services provided by independent contractors. Contractual Services
Jury Services 55160 Jury Services – Lodging UCS Use Only – Payment of lodging expenses during jury sequestration. Contractual Services
  55161 Jury Services – Meals UCS Use Only – Payment of meal expenses during jury sequestration. Contractual Services
  55162 Jury Services – Per Diem UCS Use Only – Per Diem payment for jury service. Contractual Services
  55163 Jury Services - Transportation UCS Use Only – Payment of transportation expenses during jury duty or sequestration. Contractual Services
Legal 55170 Alternative Dispute Resolution (ADR) Fees paid to an independent mediator to help people resolve legal problems, without resorting to litigation. {Mediators do not determine the outcome.} Contractual Services
  55171 Arbitrator Costs associated with the hearing and determination of a case in controversy by an arbiter.Contractual Services Contractual Services
  55172 Assigned Counsel Fees paid to attorneys, on appeal, to provide counsel to persons who are financially unable to hire their own attorney. Contractual Services
  55173 Attorney Fees paid to attorneys for various legal services such as bond counsel, agency representation in court/hearings, review of documents, etc. Contractual Services
  55174 Attorney for Child (UCS) Fees paid to attorneys to service the legal needs of children in Family Court, Supreme Court custody and Integrated Domestic Violence, etc. matters pursuant to §245 - Family Court Act Section 245 and §25 - Judiciary Law. Contractual Services
  55175 Court Reporter Fees paid to persons responsible for verbatim recording testimony in formal and informal court settings, such as trials, conferences, calendar calls, arraignments and hearings. Contractual Services
  55176 Expert Witness Fees paid to persons who by virtue of education, training, skill, or experience, have expertise and specialized knowledge that others may officially and legally rely upon their scientific, technical or other opinion, through testimony in a legal or regulatory Contractual Services
  55177 Judicial Hearing Officer Fees paid to a judicial hearing officer to perform assigned duties in a courtroom or other facility designated for court proceedings. Contractual Services
  55178 Legal Aid Fees paid to Legal Aid attorneys to represent indigent clients in family, civil or criminal courts. Contractual Services
  55179 Small Claims Assessment Review (SCAR) Fees paid to persons to hear and decide real property tax assessment disputes. Contractual Services
Maintenance Services 55180 Boilers Boiler maintenance, installation and set up, repair or operation services. Contractual Services
  55181 Custodial Payments to independent contractors for custodial/janitorial services. Contractual Services
  55182 Electrical Lighting installation, electrical power system, computerized system, cable television, fiber optic maintenance services. Contractual Services
  55183 Elevators Elevator maintenance services. Contractual Services
  55184 Fire Alarm/Suppression Fire protection system and equipment maintenance or repair service. Contractual Services
  55185 Generators Power generation equipment maintenance or repair. Contractual Services
  55186 Highway Maintenance Payments to independent contractors for highway maintenance services including grass cutting, tree pruning or removal, etc. Contractual Services
  55187 HVAC/Chiller HVAC mechanical, process piping, solar energy, ventilation and duct work, refrigeration, heating system construction services. Contractual Services
  55188 Lawn Services Grass mowing, tree pruning, litter pickup on state-operated properties. Contractual Services
  55189 Medical Waste Payments to independent contractors for removal and disposal of medical waste. Contractual Services
  55190 Pest Control Payments to independent contractors for assessment, eradication and monitoring of pests and insects. Contractual Services
  55191 Plumbing Plumbing system maintenance or repair. Contractual Services
  55192 Rubbish Payments to independent contractors for trash/rubbish removal and document shredding. Contractual Services
  55193 Snow Removal Payments to independent contractors for snow plowing and/or removal. Contractual Services
  55194 Management of State Facilities Payments to independent contractors to coordinate, supervise and inspect all facets of property management and repairs. Contractual Services
Movers 55200 Movers Payments to independent contractors for moving services. Contractual Services
Performers & Entertainers 55201 Performers & Entertainers Fee paid to professional performers and entertainers at State-sponsored events including talent agent fees. Contractual Services
Photographer 55202 Photographer Fee paid to photographers. Contractual Services
Postage 55203 Postage Postage for mailing correspondence, brochures, renewal notices, etc. using US Postal Service and priority or overnight delivery services. NOTE: costs for shipping packages/containers using private carriers should be charged to Shipping 55220. Supplies & Materials
Preservation Services 55204 Preservation Services Payments to independent contractors or firms for restoration and preservation of government documents, artwork and historical treasures. Contractual Services
Public Relations / Public Information Services 55206 Public Relations/Public Information Officer Payments to independent contractors or firms for public relations and information sharing services. Contractual Services
Record Management Services 55205 Record Management Services Payments to independent contractors or firms for receive, store and dispose of government documents. Contractual Services
Research & Analysis 55207 Research & Analysis Payments to independent contractors or firms for research and analysis of non-finance (e.g. public policy, health, social service, etc.) topics. Contractual Services
Reservation Services 55222 Reservation Services Payments to independent contractors or firms for reservation arrangements such as travel agents or for parks, pools etc. Contractual Services
Security 55210 Dispatcher – Police/Fire/ Ambulance Payments to independent contractors or firms who receive emergency calls and dispatch police, fire or ambulance services. Contractual Services
  55211 Fingerprinting & Background Checks Payments to independent contractors, firms or other government units for fingerprinting and background checks of employees, volunteers, and clients. Contractual Services
  55212 Guards Building and property security guards. Contractual Services
  55213 Security Alarm Systems Expenses for security alarm systems (including wire tapping) installed in state facilities/buildings. Contractual Services
Shipping 55220 Shipping Costs for shipping packages/containers using private carriers. NOTE: costs for postage in mailing correspondence, brochures, renewal notices, etc should be charged to Postage 55203. Contractual Services
Transcription Services 55221 Transcription Services Fees paid to persons responsible for transcribing testimony in formal court cases and informal settings such as hearings, conferences, calendar calls, etc.Contractual Services Contractual Services
Transportation Services 55230 Client/Inmate Transportation Expenses incurred to transport inmates and clients Contractual Services
  55240 Courier - Armed Armored car transportation using armed guards, money processing, long-distance transport of valuables, vaulting, etc. Contractual Services
  55241 Courier - Unarmed Armored car transportation using unarmed guards, money processing, long-distance transport of valuables, vaulting, etc. Contractual Services
  55250 Employee Shuttles Transportation of employees to/from work location and parking facilities. Contractual Services
  55251 Permits Fees paid for government-issued vehicle permits required for registration, load, access, parking, hazardous materials, etc. transportation purposes. Contractual Services
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Guide to Financial Operations
REV. 10/29/2014