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Equipment Expenses

Equipment Repairs & Maintenance
  56001 Appliances Repairs & Maintenance Purchase of goods used to repair or services to maintain major appliances. Contractual Services
  56002 Assistive Technology Repairs & Maintenance Purchase of goods used to repair or services to maintain assistive, adaptive, and rehabilitative devices for people with disabilities. Contractual Services
  56003 Aviation Repairs & Maintenance Purchase of goods used to repair or services to maintain aviation equipment. Contractual Services
  56004 Buildings & Grounds Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain equipment used by state employees to maintain buildings and grounds (e.g. pressure washers, lawn mowers, snow plows, steel, lead, tin, copper, garage doors, windows, beams, etc). Contractual Services
  56006 Heavy Machinery Repairs & Maintenance Purchase of goods used to repair or services to maintain heavy machinery used by state employees. Contractual Services
  56007 Marine Repairs & Maintenance Purchase of goods used to repair or services to maintain marine equipment. Contractual Services
  56008 Medical & Dental Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain medical and dental equipment. Contractual Services
  56009 Office Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain office equipment and furnishings. Contractual Services
  56010 Railway Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain rolling stock and rail equipment. Contractual Services
  56011 Safety Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain safety equipment. Contractual Services
  56012 Scientific Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain scientific and laboratory equipment. Contractual Services
  56013 Security Equipment Repairs & Maintenance Purchase of goods used to repair or services to maintain security equipment. Contractual Services
  56014 Vehicles Repairs & Maintenance Purchase of goods used to repair or maintain autos, vans, buses, light duty trucks such as tires, oil, wiper blades, etc. Contractual Services
Equipment Rentals and Leases
  56020 Equipment Lease Long-term equipment contract leases. Contractual Services
  56021 Equipment Rentals Short-term equipment rentals. Contractual Services
  56022 Motor Vehicle Lease Autos, Vans, Buses, Light Duty Truck leases. Contractual Services
Equipment Acquisition
  56030 Acquisition - Appliances Acquisition of major appliances – washers, dryers, refrigerators, floor /carpet, cleaners, stoves. Equipment
  56031 Acquisition – Assistive Technology Purchase of assistive, adaptive, and rehabilitative devices for people with disabilities (e.g. Braille displays /encoders, hearing devices, amplified phones, etc.) Equipment
  56032 Acquisition – Aviation Purchase of aviation equipment such as planes, helicopter, gate equipment, docking systems and other similar aircraft equipment. Equipment
  56033 Acquisition – Building & Grounds Equipment Equipment used to maintain buildings and grounds such as lawnmowers, pressure washers, snow plows, ladders, etc. Equipment
  56040 Acquisition – Office Furnishings Furniture and furnishings such as desks, bookshelves, storage cabinets, beds, tables, benches, etc. Equipment
  56041 Acquisition – Residential Furnishings Kitchen and bath utensils and furnishings. Equipment
  56050 Acquisition – Heavy Equipment Purchase of equipment primarily used in construction – heavy duty trucks, cranes, earth movers, etc. Equipment
  56051 Acquisition – Marine Acquisition of marine equipment and accessories such as boats, boat trailers, anchors, docks, buoys, boat covers, etc. Equipment
  56052 Acquisition – Medical & Dental Acquisition of equipment used in medical or dental facilities. Equipment
  56053 Acquisition – Office Equipment Purchase of office equipment such as video projectors, public address systems, audio-conferencing systems, microfiche, cameras, etc. Equipment
  56054 Acquisition – Railway Acquisition of transit and rail equipment including locomotive, railcar, grade crossing systems, rail repair, etc. Equipment
  56055 Acquisition – Safety Equipment Purchase of industrial facility and highway safety equipment such as column/crash protectors and safety cones, fire extinguishers, hazardous chemical storage containers, first aid kits, barricades, clothing and gloves, etc. Equipment
  56056 Acquisition – Scientific Equipment Purchase of equipment and instruments used in scientific and testing laboratories. Equipment
  56057 Acquisition – Security Equipment Purchase of equipment used to secure and protect people and property. Equipment
  56058 Acquisition - Vehicles Purchase of autos, vans, buses, light duty trucks. Equipment
Supplies & Materials
  57001 Agricultural / Animal Agricultural and livestock management supplies. Supplies & Materials
  57002 Building & Grounds Supplies used to maintain State facilities and grounds such as hardware, lighting, signage, garden and landscaping tools, paint and painter supplies, etc. Supplies & Materials
  57003 Asphalt / Road Surfacing Asphalt or road surfacing materials used to maintain roadways in proper operating condition for the duration of their useful life. Supplies & Materials
  57004 Cleaning Cleaning supplies including brooms, brushes, cleaning chemicals and other facility/residential cleaning supplies. Supplies & Materials
  57005 Laundry Laundry supplies including sheets, towels, small appliances (.e.g. iron), detergent and other facility/ residential laundry supplies. Supplies & Materials
  57006 Non-Employee Clothing & Footwear Wearing apparel, shoes, boots, etc. for residents or clients in State-operated facilities. Supplies & Materials
  57007 Dental Dental instruments and supplies typically used in the practice of dentistry. Supplies & Materials
  57008 Drugs Medicines such as aspirin, ibuprofen, insulin, and prescription drugs Supplies & Materials
  57009 Educational Purchase of supplies and aids used in an educational environment such as crayons, glue, paper, arts & craft materials, puzzles, games, play mats, etc. Supplies & Materials
  57010 Food & Related Consumables Institutional food, bottled water, etc. purchased for consumption by residents or clients in State-operated facilities. Supplies & Materials
  57011 Laboratory Non-medical testing supplies used in State-operated laboratories. Supplies & Materials
  57012 Linens / Towels Sheets, blankets, towels, etc. used in facility/residential facilities Supplies & Materials
  57013 Food Preparation Supplies Materials used in the preparation of food such as kitchen tools, baking pans, ice trays, platters, etc.

Supplies & Materials

 

 

  57020 Manufacturing Materials - Inventory Materials used in the production of goods for sale or use by the State such as lumber, sheet metal, fasteners, cloth, etc. Includes materials used by Corcraft. Supplies & Materials
  57021 Manufacturing Materials – Non Inventory Materials used in the production of goods for sale or use by the State. Includes materials used by Corcraft. Supplies & Materials
  57030 Medical Surgical instruments, first aid supplies, chemicals, testing materials. Supplies & Materials
  57031 Mineral & Textile Purchase of base metals, minerals, fabric and leather materials, threads and yarns, etc. Supplies & Materials
  57032 Office Supplies Purchase of consumable office supplies such as paper, pens, pencils, clips, toner, ink, tape, etc. Supplies & Materials
  57033 Personal Hygiene (CDL) Monthly personal needs allowance (PNA) payments to clients and family care providers for clothing and incidental expenses of persons living in facilities operated or certified by the State. Supplies & Materials
  57034 Recreational Campground, picnic, ski center, pool and other seasonal or recreational supplies, including physical education equipment, athletic supplies, etc. Supplies & Materials
  57035 Reference Books/ Magazines/Maps/Subscription Replacement law books, medical books, library books, periodicals, magazines and subscriptions for printed or electronic reference materials, electronic or sheet music, etc. Supplies & Materials
  57036 Road Salt/Sand/De-Ice Road salt/sand /de-ice. Supplies & Materials
  57037 Security Supplies Security guard items such as ammunition, weapons, handcuffs, alarm systems used to protect State buildings and properties, fingerprint equipment, traffic beacons, protective clothing, life or water buoys, etc. Supplies & Materials
  57038 Tools & Hardware Purchase of tools and hardware used to repair building facilities and vehicles. Supplies & Materials
  57039 Photo Photo supplies including film, media cards, lens’, photo developing chemicals, etc. Supplies & Materials
  57040 Intra-Agency Office Services Chargeback   Supplies & Materials
Inter-Agency Services

Payment for goods or services provided by another State agency

 

Typically these charges are assessed to agencies

receiving the goods or services and payment is made through the SFS inter-agency billing systems.

58001 Auditing Inter-agency payment to OSC Internal Service Fund for auditing services. Contractual Services
  58002 Central Printing/Copying Inter-agency payment to Centralized Services Fund. Contractual Services
  58003 Centralized CIO/OFT Services Inter-agency payment for development and operation on the New York Intranet (NYNet) and telecommunication systems. Contractual Services
  58004 Civil Service Chargeback Inter-agency payments for administration of the Civil Service Department as provided in §11 of the Civil Service Law, and the administration of health insurance programs. Contractual Services
  58005 Design & Construction Inter-agency payment to Centralized Services Fund. Contractual Services
  58006 Fingerprinting Inter-agency payment for employee fingerprinting charges. Contractual Services
  58007 Fleet Fuel Inter-agency payment to Centralized Services Fund. Contractual Services
  58008 Insurance Inter-agency payment to Centralized Services Fund. Contractual Services
  58009 Inter-Agency Mail Inter-agency payment to Centralized Services Fund. Contractual Services
  58010 LRS (Legal Services) Payments to Legislative Bill Drafting Commission for subscription to LRS. Contractual Services
  58011 Cook-Chill Payments to Cook/Chill Production Center (CCPC) for purchase of food used in State-operated facilities. Contractual Services
  58012 OMH Print Printing, photocopying, and design services provided by OMH Print Shop Contractual Services
  58013 Parking Inter-agency payment to Centralized Services Fund. Contractual Services
  58014 Records Management Inter-agency payment for records management activities including reimbursement for direct storage costs and disposal of records. Contractual Services
  58015 Security Cards Inter-agency payment to Centralized Services Fund for employee ID cards. Contractual Services
  58016 Space Chargeback Inter-agency payment to Centralized Services Fund. Contractual Services
  58017 Tenant Renovation Inter-agency payment to Centralized Services Fund. Contractual Services
  58018 Training Inter-agency payment for training provided by one agency to employees of another agency. Contractual Services
  58019 Utilities Inter-agency payment to Centralized Services Fund for electric service. Contractual Services
Insurance (Non-employee)
  58100 Insurance (Non-employee) Includes building, vehicle, fidelity insurance premiums. Contractual Services
Real Property Leases
  58201 Base Rent Base rental payment for office, warehouse and storage space. Contractual Services
  58202 Construction Fitup Charges by landlord for alterations to leased space. Contractual Services
  58203 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. Contractual Services
  58204 Tax Escalation Amounts paid for tenant share of real estate tax increases over the base year amount (includes estimated payments). Contractual Services
  58205 Parking/Other Incidentals 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). Contractual Services
Easements - Expense
  58301 Easements - Expense Payments to land owners for temporary access to privately owned lands. Contractual Services
Interest Expense
  58401 Prompt Payment Interest Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant to Article 11-A of the State Finance Law. Contractual Services
  58402 Interest on Leases, Loans and Land Claims Interest payments related to lease purchases including COPS, UI interest assessment payments and land claims (eminent domain). For interest payments on claims, awards, judgments and settlement agreements see account 60200 in Section 5.C - General State Charges – Claims, Awards, Judgments, and Settlement Agreements. Contractual Services
  58403 Prompt Contracting Interest Interest payments to not-for-profit entities when contract payments are late due to untimely delays in contract processing and in which no advance or loan was provided. Contractual Services
Memberships
  58501 Memberships Dues and membership fees paid to professional organizations. Contractual Services
Stipends/Honorariums/Annuities
  58601 Stipends/ Honorariums /Annuities Fixed or regular allowance payments for a specified period of time (e.g. stipends to students), and voluntary payments given for professional services (e.g. speech, invocations or public address). Contractual Services
Scholarships
  58701 Scholarships Payment made to support a student's education, awarded on the basis of academic achievement or other factors. Contractual Services
Indirect Costs
Indirect costs include costs which are frequently referred to as overhead expenses 58801 Indirect Costs Payment of statewide Federal indirect cost recovery assessments and other allocations to Federal programs, claimed and recovered to the degree permissible under applicable grant provisions and overall program requirements. Indirect Costs
Payments to Public Authorities
  58901 Public Authorities Payments

Appropriated payments to public authorities for operating costs, local assistance or capital projects expenses.

 

NOTE: This category DOES NOT include debt service payments.

Contractual Services, Grants or Capital Projects
Cash Advances
Cash Advances to State agencies are authorized in State Finance Law 59001 Petty Cash Advance Cash advance issued (increases/decreases) to State agencies for small dollar purchases of materials, supplies or services under $250 and salary advances. Supplies & Materials
  59002 Travel Advance Cash advance issued (increases/decreases) to State agencies for employee travel. Travel
  59003 Confidential Advance Cash advance issued (increases/decreases) to select State agencies for ‘confidential’ purposes which require specific approval and requirements of OSC. Supplies & Materials
  59004 Other Advance Cash advance issued (increases/decreases) to State agencies for special purposes such as cash to outgoing inmates or clients, work release and family care advances. Supplies & Materials
  59005 Professional Service Advance Cash advance issued (increases/decreases) to State agencies for services provided by individuals Contractual Services
Retainage
  58951 Retainage Retainage is the amount temporarily withheld from contract payment(s) to ensure performance. This account code is used for both the withholding and release of monies to the payee. Contractual Services
Escrow Payments 58961 Escrow Fund Payments Release of funds held in temporary escrow (e.g. Agency Fund) held by the State as an agent for individuals, private organizations or other governmental units. N/A
Procurement Card Clearing
  58971 Procurement Card Unclassified Temporary account class used for 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 account code(s). Supplies and Materials
Refunds
  58981 Refunds Return of all or a portion of, a tax, fee, fine, etc. paid by a claimant to the State. In accordance with State Finance Law §8 all refunds are audited by OSC prior to payment. N/A

 


Guide to Financial Operations
REV. 10/29/2014