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IV.3.B
Miscellaneous Receipts

 

Miscellaneous receipts includes all monies collected by State departments and agencies that are required to be transferred to the State Treasury at least twice a month pursuant to §121 of the State Finance Law. These receipts include monies received from HCRA financing sources, SUNY tuition and patient income, lottery receipts for education, assessments on regulated industries, transfers from Public Authorities, and a wide variety of fees and licenses collected by State agencies

The miscellaneous receipt account classifications have been designed primarily for statewide reporting purposes. In many instances, the account codes presented in this section will be insufficient to satisfy agency needs or to facilitate the State Comptroller’s audit of the accrual, collection and disposition of revenues. Therefore, as noted in the following table, agencies are required to use PRODUCT CODE values in revenue transactions to denote the more specific source of agency-derived revenues.

 

Reporting Class SFS Account Product Code
Required
Title Description

 

 

 

 

 

 

 

Abandoned and Unclaimed Property

31001   Abandoned Property OSC Use – To record transfers from the State’s Abandoned Property Fund pursuant to §95 of the State Finance Law.
31011   Bottle Bill Unclaimed 5-cent deposit on beverage containers.
31021   Uncashed Pari-Mutuel Tickets Uncashed winning tickets.
31022   Uncashed OTB Tickets Uncashed winning tickets.
31023   Unclaimed Lottery Tickets Uncashed winning tickets.
31041   Uncashed Checks Written-Off Proceeds of uncashed State checks canceled after 1 year of the date of issuance, pursuant to State Finance Law §102.

 

 

 

 

 

 

 

 

 

 

Assessments

31101 Yes Business Annual assessments collected from regulated businesses (e.g. Banks, Insurance).
31111 Yes Public Utilities Annual assessments collected from regulated public utility and cable companies.
31121   Medical Care – Statewide Hospital Patient Services 1% of each general hospital's gross revenue received for inpatient hospital services credited to HCRA Resources Fund pursuant to Public Health Law.
31122   Medical Care – Covered Lives Covered Lives assessments on health insurance policies credited to HCRA Resources Fund pursuant to Public Health Law.
31123   Medical Care – Patient Services/Surcharge Surcharge assessments on the net patient service revenues of health care certain providers pursuant to Public Health Law.
31124   Medical Care Provider Health Care Provider assessments credited to HCRA Resources Fund pursuant to Public Health Law.
31131 Yes Other Assessments Any assessments collected by a state agency other than those levied on regulated businesses, public utilities or the health care industry.

 

 

 

Commissions

31201   Casinos State share of revenue generated by casinos.
31202   Royalties and Patents State share of revenue from royalties and patents on State owned real and intellectual property.
31203 Yes Other Commissions State share of revenue from any commissions collected by state agencies such as telephones, vending machines, etc.

 

 

 

 

 

 

 

Fees, Licenses and Permits

31301 Yes Business or Professional Fees collected according to State statues regulating business activities or professional licenses.
31302 Yes Alcoholic Beverage Control License and permit fees collected from wholesalers and retailers pursuant to provisions of the Alcohol Beverage Control Law.
31303 Yes Recreational or Consumer Fees collected in accordance with State statues regulating recreational or consumer activities.
31304 Yes Motor Vehicle Fees/Licenses Fees collected in accordance with various sections of NYS Vehicle and Traffic Law.
31305 Yes Civil Fees Fees collected in accordance with provisions of NYS civil law.
31306 Yes Criminal Fees Fees collected in accordance with provisions of NYS penal law.

 

 

 

 

 

 

Fines and Penalties

31401 Yes Civil Court Fines ordered by civil court justices.
31402 Yes Criminal Court Fines collected by criminal courts for felony and misdemeanor infractions.
31404 Yes Vehicle and Traffic Fines collected for traffic law violations.
31403 Yes Mandatory Surcharge - Criminal Court Mandatory surcharge collected for felony and misdemeanor convictions.
31405 Yes Mandatory Surcharge – Vehicle and Traffic Mandatory surcharge collected for vehicle and traffic law violations.
31406 Yes Fines/Penalties – Non Court Fines or penalties collected by State agencies that are not the result of court proceedings
Forfeitures 31501 Yes Civil Receipts from assets forfeited as a result of civil court action
31502 Yes Criminal Receipts from assets forfeited as a result of criminal court action.
Gifts, Grants (non-Federal) & Donations 31601   Restricted Receipt of gifts, grants, or donations for a specific purpose (e.g. income tax check-off).
31602   Unrestricted Receipt of gifts, grants, or donations for an unspecified general government purpose.

 

 

 

 

Interest Earnings

31701   STIP Interest (OSC Use Only) – Account code used to post monthly interest earned or charged on average daily fund or project balances, pursuant to State Finance Law §98-a
31702   Investment Income (OSC Use Only) – Income earned on the investment of State funds.
31703   Interest Income – Agency (sole custody) Accounts Interest earned on agency bank accounts approved by the State Comptroller’s Office (e.g. money market, savings, etc.).

 

 

 

 

 

 

 

 

Patient/Client Care Reimbursements

31801   Patient/Client Care Reimbursement for Medicaid advances, Waivers, Clinics for patient and client care provided at State- operated facilities.
31802   Hospital - Medicaid Medicaid reimbursement for care and treatment of patients in State-operated facilities.
31803   Hospital - Medicare Medicare reimbursement for care and treatment of patients in State-operated facilities.
31804   Managed Care – HMO’s Reimbursement from Health Maintenance Organization (HMO) for care and treatment of patients in State-operated facilities.
31805   Commercial/Self-Pay/Other Reimbursement from insurance carriers or self-payers for care and treatment of patients in State-operated facilities.
31806   University Clinics Reimbursement for care and treatment of patients in State university hospital facilities.

 

 

 

 

Rebates

31901   Prescription Drug Rebates from pharmaceutical manufacturers for covered outpatient drugs that are dispensed to Medicaid patients (re. §1927(c) of the Social Security Act).
31902   Credit Card Usage rebates from credit card companies that issue cards to State agency personnel.
31903 Yes Other Rebates Rebates received from sources other than pharmaceutical manufacturers or credit card companies.

 

 

 

 

 

Receipts from Public Authorities

32001   PA Bond Proceeds Public Authority bond proceeds transferred as reimbursement of expenses paid by the State pursuant to appropriation.
32002   PA Bond Issuance fees Fee paid upon the issuance of Debt collected (re. § 2976 of the Public Authorities Law).
32003   PA Cost Recovery Assessments Assessments collected from public authorities, pursuant to § 2975 of the Public Authorities Law, to reimburse the State for government services provided to, or on behalf of, the authorities.
32004   PA Non-Bond Related All other receipts from public authorities.

 

 

 

 

 

 

 

Receipts from Municipalities

32101   NYC Cigarette Tax State share of revenues collected on sales of cigarette products in NYC.
32102   State Aid Intercepts Receipts from intercepted local assistance payments to collect an outstanding liability owed to the State.
32103   Municipal Refunds and Reimbursements Receipts from municipalities for reimbursement of the cost of their share of various programs such as community treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial Control Board.
32104   Sales Tax Intercept-Monroe Co Receipts of intercepts of a portion of Monroe Co. sales tax receipts in lieu of the County’s share of Medicaid payments owed to the State.

 

 

 

 

 

 

 

 

 

 

 

Refunds and Reimbursements

32201   Student Loan Recoveries Receipts from recovered outstanding student loans due to the State.
32202   Administrative Recoveries Receipts of administrative costs recovered from agencies and other non state entities for services provided by the State (e.g. administration of local tax collections).
32203   Fringe Benefit /Indirect Cost (FBIC) Assessments Receipts from FBIC assessments made in accordance with State Finance Law §8-b.
32204   Indirect Cost Recoveries Reimbursement for indirect costs of providing statewide support services that are NOT assessed by the Comptroller.
32205   Inter-Agency Billings Receipts from inter-agency billings (i.e. agencies billed by central service agencies) or intra-agency billings, to recover the costs of services provided by them such as communications , information technology, food preparation, etc.
32206   Restitutions and Settlements Receipts of restitution and settlement payments made to the State in accordance with a legal settlement or court directive.
32207   Refunds–Lapsed Approps Receipts from refunds of lapsed appropriations.
32208 Yes Reimbursements – All Other Reimbursements received from sources other than recoveries, restitutions, settlements and lapsed appropriations.
32203   Fringe Benefit /Indirect Cost (FBIC) Assessments Receipts from FBIC assessments made in accordance with State Finance Law §8-b.

 

 

 

 

 

 

 

 

 

 

Rentals

32301   Dormitory Room Dormitory income for student housing at SUNY and CUNY colleges and universities.
32302   Room Deposits  
32303   Building Rent/Lease Building rents collected by the State under the terms of a building lease agreement.
32304   Land Land rents collected by the State under the terms of a land lease agreement.
32305   Other Facilities Rentals Facilities rents collected for the use of State owned facilities such as golf courses, performing arts centers, pavilion beach or docking areas etc. Such rents are collected under the terms of a facilities lease agreement and are generally for short term, limited use.
32306   Easements Payments received by the State from a private entity for a specific and short-term use of State owned land. (.e.g. access to State land for logging purposes, cell tower placements, etc.)

 

 

 

 

 

 

 

 

 

 

Sales

32401   Real Estate Sale of real property including buildings, roads and land on which buildings are situated.
32402   Commissary Commissary store sales.
32403 Yes Surplus Property Proceeds from the sale of used equipment or property that is no longer needed.
32404   Public Assets (HCRA) Proceeds resulting from the conversion of health insurance carriers from a not-for-profit corporation to a for-profit corporation status.
32405   Lottery Tickets Lottery games ticket sales.
32406   Video Lottery Receipts from Video Lottery Terminals (VLTs) at horse racing facilities.
32407 Yes Other Sales Proceeds from the sale of any other property or service owned or provided by the State other than real estate, commissary store sales, surplus property, public assets, or lottery tickets.

 

 

Tuition

32501   Core Tuition income for student enrollments at SUNY and CUNY colleges and universities.
32502   Summer Session
32503   Oversees
32504   Contract Course

Temporary Undistributed Receipts


32601
 

 

 

Temporary Undistributed Receipts

Temporary account used to record agency receipts or OSC bank account sweeps where the proper classification cannot be immediately determined. All entries to this account MUST be classified within 5 days of the posting date.
Restricted and Fiduciary Fund Deposits 35500   Restricted Escrow Fund Deposits Restricted Escrow Fund Deposits (e.g. Eminent Domain, Payroll taxes, Refund Account, Bid deposits, etc.

 

 

Guide to Financial Operations
REV. 05/25/2012