Click here to download the tables below as a Microsoft Excel file.

Contractual Services

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.

Category	SFS Account	Title	Description
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.
	51002	PC Lease	Personal computer leases including desktop, laptop, notebook and tablet.
	51003	Printer Lease	Payments for lease or rent of high- performance printers.
	51004	Server Lease	Payments for lease or rent of high-performance servers used for large-scale applications.
Software	51060	Business Function Specific Software	Software that helps automate an organization’s business functions (e.g., procurement software, accounting software, etc.).
	51061	Computer Game/ Entertainment Software	Video games or other entertainment played on a personal computer.
	51062	Content Authoring/Editing Software	Software used to create, edit and update content.
	51063	Content Management Software	Software that supports the collection, managing, and publishing of information in any form or medium.
	51064	Data Management/Query Software	Software that controls the creation, maintenance, and use of a database.
	51065	Development Software	A program or application that software developers use to create, debug, maintain, or otherwise support other programs and applications.
	51066	Educational/Reference Software	Software for which the primary purpose is teaching or self-learning.
	51067	Electrical Equipment Software	Software for monitoring electrical equipment such as HVAC systems, etc.
	51068	Enterprise License Agreements	Volume licensing packages for a specific type of software or for a line of software products from a specific vendor.
	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.
	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.
	51070	Industry-Specific Software	Industry-Specific Software. Software developed for the use of a specific industry, e.g. retail, automotive, and engineering.
	51071	Information Exchange Software	Automated information sharing across organizations.
	51072	Network Applications Software	Software application that implements a network.
	51073	Network Management Software	The software that sits on the Network Management Station (NMS) and retrieves data from a Management Agent (MA).
	51074	Networking Software	The information, data or programming used to make it possible for computers to communicate or connect to one another.
	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.
	51076	Security/Protection Software	Software providing protection against viruses, spyware, malware and other system vulnerabilities.
	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.
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.
	51081	Hardware/Software Installation	Installation or set-up of computer software; physical installation or set-up of computer hardware.
	51082	Help Desk	Level 1 IT help desk 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.
	51084	Programming	Designing, writing, testing, debugging, and maintaining the source code of computer programs.
	51085	Project Management	Planning, organizing, securing and managing resources to bring about the successful completion of specific project goals and objectives.
	51086	Risk Management	Computer or network or internet security; third party warranty service; quality assurance services; system usability services.
	51087	Systems Integration	Systems integration design; system analysis service; system installation service.
	51088	Non-Classified IT Consulting	Support and Administrative services for fax, telephone, pager, voicemail, network voice, data voice, videoconference, etc
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.
	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.
	51092	IT Equipment Maintenance & Support	Maintenance and support services for computer hardware; disk storage systems; near line or backup systems; mainframe computers; servers; printers; PC’s, work stations or notebooks.
	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.
Communications	51100	Cell Phone Service	Payments to service provider for cell phones
	51101	Phone – Local & Long Distance	Payments to service provider for (hard-wired) local and long distance phone services.
	51102	Radio Services	Payments to service provider for radio services that are NOT related to advertising.
	51103	Television Services	Payments to service provider for television service including closed caption; that is NOT related to advertising.
	51104	Enhanced Telecommunications Services	Voice over Internet Protocol (VoIP) or other digital enhanced telecommunications 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.
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.
Water and Sewage	53001	Sewer	Service charges for sewer.
	53002	Water	Service charges for water.
Administrative & Clerical	55001	Administrative & Clerical	Temporary contract workers provided by staffing companies to provide administrative or clerical support.
Advocacy	55028	Advocacy	Advocacy 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.
	55011	Media – Online/Digital	Internet or e-mail advertising and marketing expenses such as sporting events and digital displays.
	55012	Media – Radio	Radio advertising and marketing expenses.
	55013	Media – TV/Cinema	Television and cinema advertising and marketing expenses.
	55015	Promotional Advertising	Advertising and marketing expenses for promotional purposes e.g. sporting events, .
	55020	Commercial Printing	Commercial printing including print of brochures and catalogs used to promote business and travel in New York State.
	55021	Creative	Consultants engaged to develop and provide creative marketing and advertising strategies.
	55022	Photography	Photographer services associated with advertising and marketing.
	55023	Publications	Point of sale merchandise displays, displays for marketing/advertising materials, etc.
	55024	Reproduction Services (Copying)	Commercial reproduction (photocopying) services of brochures catalogs, magazine, booklets, binding, finishing, etc.
Printing (Non-Advertising)	55030	Commercial Printing Non Adv	Commercial printing – including print of brochures, catalogs magazine, booklets, binding, finishing, etc.
	55031	Photography Non Adv	Photographer services associated with agency-sponsored events and activities.
	55033	Reproduction Services Non Adv (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.
Appraisal	55040	Appraisal	Appraisal services related to real estate, insurance, employee benefit plans, etc.
Architect	55041	Architect	Architecture, interior design and space planning services.
Asbestos Abatement	55042	Asbestos Abatement	Expenses for the removal or enclosure of asbestos.
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.).
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.
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.
Cleaning – Non State Facilities	55046	Cleaning – Non-State Facilities	Janitorial services provided at non-state facilities (e.g. community residences).
Client Services (Miscellaneous)	55047	Client Services (Unclassified)	Services provided to wards of the state such as, barber/ beautician, religious/ cleric, etc.
Community Improvement	55048	Community Improvement	Services provided for improvements in communities
Cooling – Refrigeration Services	55223	Cooling – Refrigeration Services	Services provided for refrigeration and cooling
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.
	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.
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.
Dietetics & Nutrition	55061	Dietetics & Nutrition	Food and nutrition services including food service management.
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.
Engineers	55070	Design Engineers	Design engineer expenses related to preparation of blueprints and schematics for various structures, and building systems.
	55071	Bridge Inspection Engineers	Inspection of existing bridges in order to determine their physical condition, maintenance needs, and potential hazards.
	55072	Construction Inspection Engineers	Site inspection of highway, bridge, airport, rail, building, waterway, systems, and utility construction projects.
	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.
	55074	Non-Classified Engineers	All other activities using licensed engineers.
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.
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.
Financial Services	55090	Accounting	Accounting services provided by an independent contractor that DO NOT involve auditing services.
	55091	Actuarial	Actuarial services provided in connection with the assessment of financial consequences of risk (e.g. retirement systems, insurance plans, etc.).
	55092	Administrative Fee	Payment for general administrative services.
	55093	Auditing (Independent)	Auditing expenses related to internal controls or the preparation or audit of financial records or statements.
Banking Services	55100	Credit Card Deposit Processing	Payment for account services provided by to credit card companies.
	55101	EBT Fees	Payment for banking services provided for Electronic Benefit Transfers (EBT).
	55102	Lockbox	Payment for banking services provided for lockbox revenue 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.
	55111	Broker-Dealer Fee	Fee paid to a person, company or other organization that trades securities on behalf of the State.
	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.
	55113	Financial Advisor Fee	Payment for debt- related advisement services (e.g. bond sales, debt portfolio management, municipal debt review).
	55114	Letter of Credit/Liquidity Fee	Payment for liquidity facilities associated with Variable Rate Demand Bonds.
	55115	Related Expenses Misc	Payment for miscellaneous services associated with administering a debt portfolio.
	55116	Remarketing Fee	Payment for remarketing services associated with Variable Rate Demand Bonds.
	55117	Statistical Assistants	Payment for Arbitrage Calculator Services or Verification Agent Services.
	55118	Trustee/Fiscal Agent	Payment for banking services related to the issuing, paying and tendering of bonds.
	55119	Underwriters	Compensation paid for underwriting and selling bonds.
Food Preparation	55120	Food Preparation	Independent contractors engaged to prepare and distribute food/ meals to clients at State-operated facilities.
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).
	55126	Dental Services	Services related to dentistry including dentists, dental hygienists, technicians, assistants and specialized dentistry.
	55127	Health Management Services	Any health-related contract services not specifically identified elsewhere.
	55128	Home Health Aides	Home Health Aides
	55129	Hospitals	Payment to hospitals for medical treatment provided to wards of the State.
	55130	Medical Secretaries	Medical Secretaries
	55131	Medical/Lab Technicians	Medical/Lab Technicians
	55134	Midwifery	Midwifery
	55135	Nursing	Nursing
	55136	Nursing Aide/Orderly/ Attendant	Nursing Aide/Orderly/ Attendant
	55137	Occupational Therapist	Occupational Therapist
	55138	Ophthalmic Dispensing	Ophthalmic Dispensing
	55139	Pharmacist	Pharmacist
	55140	Physical Therapist	Physical Therapist
	55141	Physician	Physician
	55142	Physician Assistant	Physician Assistant
	55143	Psychiatrist	Psychiatrist
	55144	Psychiatrist	Psychiatrist
	55145	Respiratory Therapist	Respiratory Therapist
	55146	Speech Language Pathologist	Speech Language Pathologist
	55147	Veterinarian/Veterinary Tech	Veterinarian / Veterinary Tech
Industrial Services	55150	Industrial Services	Integrated maintenance, inspection and construction of mechanical and plumbing systems, machining, mining, logging, services, etc.
Industrial Truck/Tractor Operators	55151	Industrial Truck/Tractor Operators	Industrial Truck/Tractor Operators
Inmate/Client Wages	55152	Inmate/Client Wages	Inmate/client wages (work for pay).
Interpretation/Translation	55153	Interpretation/Translation	Services provided to translate or interpret written or spoken words.
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)
Laundry	55155	Laundry Professional Services	Laundry and dry cleaning services provided by independent contractors.
Jury Services	55160	Jury Services – Lodging	UCS Use Only – Payment of lodging expenses during jury sequestration.
	55161	Jury Services – Meals	UCS Use Only – Payment of meal expenses during jury sequestration.
	55162	Jury Services – Per Diem	UCS Use Only – Per Diem payment for jury service.
	55163	Jury Services - Transportation	UCS Use Only – Payment of transportation expenses during jury duty or sequestration.
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.}
	55171	Arbitrator	Costs associated with the hearing and determination of a case in controversy by an arbiter. 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.
	55173	Attorney	Fees paid to attorneys for various legal services such as bond counsel, agency representation in court/hearings, review of documents, etc.
	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.
	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.
	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
	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.
	55178	Legal Aid	Fees paid to Legal Aid attorneys to represent indigent clients in family, civil or criminal courts.
	55179	Small Claims Assessment Review (SCAR)	Fees paid to persons to hear and decide real property tax assessment disputes.
Maintenance Services	55180	Boilers	Boiler maintenance, installation and set-up, repair or operation services.
	55181	Custodial	Payments to independent contractors for custodial/janitorial services.
	55182	Electrical	Lighting installation, electrical power system, computerized system, cable television, fiber optic maintenance services.
	55183	Elevators	Elevator maintenance services.
	55184	Fire Alarm/Suppression	Fire protection system and equipment maintenance or repair service.
	55185	Generators	Power generation equipment maintenance or repair.
	55186	Highway Maintenance	Payments to independent contractors for highway maintenance services including grass cutting, tree pruning or removal, etc.
	55187	HVAC/Chiller	HVAC mechanical, process piping, solar energy, ventilation and duct work, refrigeration, heating system construction services.
	55188	Lawn Services	Grass mowing, tree pruning, litter pickup on state-operated properties.
	55189	Medical Waste	Payments to independent contractors for removal and disposal of medical waste.
	55190	Pest Control	Payments to independent contractors for assessment, eradication and monitoring of pests and insects.
	55191	Plumbing	Plumbing system maintenance or repair.
	55192	Rubbish	Payments to independent contractors for trash/rubbish removal and document shredding.
	55193	Snow Removal	Payments to independent contractors for snow plowing and/or removal.
	55194	Management of State Facilities	Payments to independent contractors to coordinate, supervise and inspect all facets of property management including repairs and use of state grounds.
Movers	55200	Movers	Payments to independent contractors for moving services.
Performers & Entertainers	55201	Performers & Entertainers	Fee paid to professional performers and entertainers at State-sponsored events including talent agent fees.
Photographer	55202	Photographer	Fee paid to photographers.
Preservation Services	55204	Preservation Services	Payments to independent contractors or firms for restoration and preservation of government documents, artwork and historical treasures.
Public Relations / Public Information Services	55206	Public Relations/Public Information Officer	Payments to independent contractors or firms for public relations and information sharing 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.
Reservation Services	55222	Reservation Services	Payments to independent contractors or firms for reservation arrangements such as travel agents or for parks, pools etc.
Security	55210	Dispatcher – Police/Fire/ Ambulance	Payments to independent contractors or firms who receive emergency calls and dispatch police, fire or ambulance services.
	55211	Fingerprinting & Background Checks	Payments to independent contractors, firms or other government units for fingerprinting and background checks of employees, volunteers, and clients.
	55212	Guards	Building and property security guards.
	55213	Security Alarm Systems	Expenses for security alarm systems (including wiretapping) installed in state facilities/buildings.
Shipping	55220	Shipping, Postage and Mail Services	Costs for shipping packages/containers. NOTE: costs for postage stamps should be charged to Office Supplies 57032.
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
Transportation Services	55230	Client/Inmate Transportation	Expenses incurred to transport inmates and clients
	55240	Courier - Armed	Armored car transportation using armed guards, money processing, long-distance transport of valuables, vaulting, etc.
	55241	Courier - Unarmed	Armored car transportation using unarmed guards, money processing, long-distance transport of valuables, vaulting, etc.
	55250	Employee Shuttles	Transportation of employees to/from work location and parking facilities.
	55251	Permits	Fees paid for government-issued vehicle permits required for registration, load, access, parking, hazardous materials, etc. transportation purposes.
Equipment Repairs & Maintenance	56001	Appliances Repairs & Maintenance	Purchase of goods used to repair or services to maintain major appliances.
	56002	Assistive Technology Repairs & Maintenance	Purchase of goods used to repair or services to maintain assistive, adaptive, and rehabilitative devices for people with disabilities.
	56003	Aviation Repairs & Maintenance	Purchase of goods used to repair or services to maintain aviation equipment.
	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).
	56006	Heavy Machinery Repairs & Maintenance	Purchase of goods used to repair or services to maintain heavy machinery used by state employees.
	56007	Marine Repairs & Maintenance	Purchase of goods used to repair or services to maintain marine equipment.
	56008	Medical & Dental Equipment Repairs & Maintenance	Purchase of goods used to repair or services to maintain medical and dental equipment.
	56009	Office Equipment Repairs & Maintenance	Purchase of goods used to repair or services to maintain office equipment and furnishings.
	56010	Railway Equipment Repairs & Maintenance	Purchase of goods used to repair or services to maintain rolling stock and rail equipment.
	56011	Safety Equipment Repairs & Maintenance	Purchase of goods used to repair or services to maintain safety equipment.
	56012	Scientific Equipment Repairs & Maintenance	Purchase of goods used to repair or services to maintain scientific and laboratory equipment.
	56013	Security Equipment Repairs & Maintenance	Purchase of goods used to repair or services to maintain security equipment.
	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.
Equipment Rentals and Leases	56020	Equipment Lease	Long-term equipment contract leases.
	56021	Equipment Rentals	Short-term equipment rentals.
	56022	Motor Vehicle Lease	Autos, Vans, Buses, Light Duty Truck leases.
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.
	58002	Central Printing/Copying	Inter-agency payment to Centralized Services Fund.
	58003	Centralized CIO/OFT Services	Inter-agency payment for development and operation on the New York Intranet (NYNet) and telecommunication systems.
	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.
	58005	Design & Construction	Inter-agency payment to Centralized Services Fund.
	58006	Fingerprinting	Inter-agency payment for employee fingerprinting charges.
	58007	Fleet Fuel	Inter-agency payment to Centralized Services Fund.
	58008	Insurance	Inter-agency payment to Centralized Services Fund.
	58009	Inter-Agency Mail	Inter-agency payment to Centralized Services Fund.
	58010	LRS (Legal Services)	Payments to Legislative Bill Drafting Commission for subscription to LRS.
	58011	Cook-Chill	Payments to Cook/Chill Production Center (CCPC) for purchase of food used in State-operated facilities.
	58012	Agency Print IS	Printing, photocopying, and design services provided internally.
	58013	Parking	Inter-agency payment to Centralized Services Fund.
	58014	Records Management	Inter-agency payment for records management activities including reimbursement for direct storage costs and disposal of records.
	58015	Security Cards	Inter-agency payment to Centralized Services Fund for employee ID cards.
	58016	Space Chargeback	Inter-agency payment to Centralized Services Fund.
	58017	Tenant Renovation	Inter-agency payment to Centralized Services Fund.
	58018	Training	Inter-agency payment for training provided by one agency to employees of another agency.
	58019	Utilities	Inter-agency payment to Centralized Services Fund for electric service.
Insurance (Non-employee)	58100	Insurance (Non-employee)	Includes building, vehicle, and fidelity insurance premiums.
Real Property Leases	58201	Base Rent	Base rental payment for office, warehouse and storage space.
	58202	Lease Improvements	Charges by landlord for alterations to leased space.
	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.
	58204	Tax Escalation	Amounts paid for tenant share of real estate tax increases over the base year amount (includes estimated payments).
	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).
Easements - Expense	58301	Easements - Expense	Payments to land owners for temporary access to privately owned lands.
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.
	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.
	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.
Memberships	58501	Memberships	Dues and membership fees paid to professional organizations.
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).
Scholarships	58701	Scholarships	Payment made to support a student's education, awarded on the basis of academic achievement or other factors.
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.
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.
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.
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.
Fees	58983	Process Service	Payments related to process severing fees.
	58984	Subpoena Fee	Payments related to subpoena fees.
	58985	Sheriff's Fee	Payments related Sheriff’s fees as part of a legal action.
	58986	Court Filing Fees	Payments related to court filing fees. Filing fees are set forth in the Civil Practice Law and Rules (CPLR)
	58988	Court Ordered Fees	Payments related to the various types of court fees.
	58990	Civil Legal Services	Payments related to civil legal aid.
	58995	NPS Advance Payments	When an advance payment is issued on a contract to Not-For-Profit Vendors
Cash Advances Cash Advances to State agencies are authorized in State Finance Law	59005	Professional Service Advance	Cash advance issued (increases/decreases) to State agencies for services provided by individuals.

Travel

Employee work-related travel including public transportation, mileage, lodging, meals, and other miscellaneous expenses.

TRAVEL

Category	SFS Account	Title	Description
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.
	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).
	54013	Employee Travel – Lodging	Hotels, Motels
	54014	Employee Travel – Meals	Per diem payment to employee for breakfast and dinner.
	54015	Employee Travel – Mileage	Mileage reimbursement to employees for personal use of vehicle.
	54016	Employee Travel – Mileage Client Transport	Mileage reimbursement to employees for personal use of vehicle to transport clients.
	54017	Employee Travel – Parking, Tolls, Incidentals	Parking, Tolls, Incidentals (passport fees, visa fee, currency conversion, travelers’ checks, telephone calls, etc.).
	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.
	54019	Employee Travel – Public Transportation	Subway tokens, bus fares, taxi fares, ferry fares, etc.
	54020	Employee Travel – Rental	Vehicle rental including marine craft, automobiles.
	54021	Employee Travel – Supplies	Books, magazines, carry bags, etc.
	54022	Employee Travel – Train	Train fare.
	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.
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.
	54102	Non-Employee Travel – Consultant	Non-employee travel expenses incurred by a consultant pursuant to contract.
	54103	Non-Employee Travel – Speaker	Non-employee travel expenses incurred by a speaker at a state-sponsored function or event.
	54104	Non-Employee Travel – Team	Non-employee travel expenses incurred by sports teams (e.g. university basketball team).
	54105	Non-Employee Travel – Unclassified	All other non-employee travel expenses (e.g. performers at State-sponsored events).
Cash Advances Cash Advances to State agencies are authorized in State Finance Law	59002	Travel Advance	Cash advance issued (increases/decreases) to State agencies for employee travel.

Equipment

Purchased or leased equipment including vehicles, computers, information technology (IT) equipment, printers, office equipment, and furniture.

Category	SFS Account	Title	Description
EQUIPMENT
Personal Communication Devices & Parts	51010	Telephones	Traditional point-to-point desktop telephones such as digital phones.
	51011	IP Phones	Telephones using Voice over Internet Protocol (VoIP) Technology.
	51012	Mobile Phones (excludes smart phones included in 51040)	Cell phones used to make mobile telephone calls.
	51013	Public Safety Radios	Portable radio and radio systems for public safety officials.
	51014	Unclassified Personal Communication Devices/Parts	Other portable communication devices including headsets, hands-free car kits, etc.
	51021	Unclassified Telecom Storage	Storage related to telecommunications.
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.
	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.
	51033	IT Mainframe Printer	Purchase of a printer for use with a mainframe computer
	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.
	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.
	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.
	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.
	51038	Notebook Computers	Purchase of a personal computer for mobile use.
	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.
	51041	Specialty Printers	Purchase of plotters, large commercial printers, other printers for specialized use.
	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).
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.
	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.
	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 Acquisition	56030	Acquisition – Appliances	Acquisition of major appliances – washers, dryers, refrigerators, floor /carpet, cleaners, stoves.
	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.)
	56032	Acquisition – Aviation	Purchase of aviation equipment such as planes, helicopter, gate equipment, docking systems and other similar aircraft equipment.
	56033	Acquisition – Building & Grounds Equipment	Equipment used to maintain buildings and grounds such as lawnmowers, pressure washers, snow plows, ladders, etc.
	56040	Acquisition – Office Furnishings	Furniture and furnishings such as desks, bookshelves, storage cabinets, beds, tables, benches, etc.
	56041	Acquisition – Residential Furnishings	Kitchen and bath utensils and furnishings.
	56050	Acquisition – Heavy Equipment	Purchase of equipment primarily used in construction – heavy duty trucks, cranes, earth movers, etc.
	56051	Acquisition – Marine	Acquisition of marine equipment and accessories such as boats, boat trailers, anchors, docks, buoys, boat covers, etc.
	56052	Acquisition – Medical & Dental	Acquisition of equipment used in medical or dental facilities.
	56053	Acquisition – Office Equipment	Purchase of office equipment such as video projectors, public address systems, audio-conferencing systems, microfiche, cameras, etc.
	56054	Acquisition – Railway	Acquisition of transit and rail equipment including locomotive, railcar, grade crossing systems, rail repair, etc.
	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.
	56056	Acquisition – Scientific Equipment	Purchase of equipment and instruments used in scientific and testing laboratories.
	56057	Acquisition – Security Equipment	Purchase of equipment used to secure and protect people and property.
	56058	Acquisition – Vehicles	Purchase of autos, vans, buses, light duty trucks.
	58020	IT COPS Equipment Princ IS	Payments related to the purchase of equipment through the State's Certificate of Participation program.

Supplies and Materials

Supplies and materials including food, beverages, fuels, medical supplies, clothing, footwear, and miscellaneous office supplies.

Category	SFS Account	Title	Description
SUPPLIES AND MATERIALS
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).
	51118	Computer Accessories	Purchase of a computer or computer appliance intended for hosting software applications in a network environment.
	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.
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.
	52002	Electricity – Transmission	Service charges for delivery of electric service(s) to end-user.
Motor Vehicle Fuels	52010	Compressed Natural Gas (CNG)	Purchase of CNG used to operate motorized vehicles and equipment.
	52011	Diesel	Purchase of diesel fuel used to operate motorized vehicles and equipment.
	52012	Gasoline	Purchase of gasoline used to operate motorized vehicles and equipment.
	52013	Hydrogen	Purchase of hydrogen gas used to operate motorized vehicles and equipment.
	52014	Motor Vehicle Propane	Purchase of propane gas used to operate motorized vehicles and equipment.
	56059	Intra-Agency Vehicle Chargeback	Charges within an agency to allocate the costs associated with vehicle fuels
Gas Commodity	52020	Methane	Purchase of methane gas from supplier or landfill owner.
	52021	Natural Gas	Payment based on gas usage in a State building/facility or for State use of a building/facility.
	52022	Propane (non-vehicle use)	Purchase of propane gas from supplier for purposes other than to operate a motor vehicle or equipment.
Gas	52025	Gas – Transmission	Service charges for delivery of gas service(s) to end-user.
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.
	52031	H&C Commodity – Bio Oil Blend	Bio oil blended fuel used to heat or cool State buildings or facilities.
	52032	H&C Commodity – Chilled Water	Chilled water used to heat or cool State buildings or facilities.
	52033	H&C Commodity – Coal	Coal used to heat or cool State buildings or facilities.
	52034	H&C Commodity – Low Sulfur Coal	Low Sulfur coal used to heat or cool State buildings or facilities.
	52035	H&C Commodity – Oil #2 / Diesel	Oil #2 / Diesel fuel used to heat or cool State buildings or facilities.
	52036	H&C Commodity – Oil #4 & #6	Oil #4 used to heat or cool State buildings or facilities.
	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.
	52039	H&C Commodity – Steam	Steam used to heat or cool State buildings or facilities.
	52040	H&C Commodity – Wood	Wood fuel used to heat or cool State buildings or facilities.
	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.
Heating & Cooling Fuels	52050	H&C – Transmission	Service charges associated with the delivery of heating and cooling fuels.
Employee Expense	54001	Employee Expense – Clothing & Footwear	Reimbursement to employees for purchase of wearing apparel, shoes, boots, etc.
	54002	Employee Expense – Moving	Moving expense reimbursement to employees.
	54003	Employee Expense – Overtime Meals	Payment of overtime meal allowance to employees.
	54004	Employee Expense – Receipted Reimbursement	Reimbursement to employee of work related expenses.
Supplies & Materials General	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 should be charged to Shipping, Postage and Mail Services 55220.  The account 55203 will NOT be available in SFY 2024-25.
	57001	Agricultural / Animal	Agricultural and livestock management supplies.
	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.
	57003	Asphalt / Road Surfacing	Asphalt or road surfacing materials used to maintain roadways in proper operating condition for the duration of their useful life.
	57004	Cleaning	Cleaning supplies including brooms, brushes, cleaning chemicals and other facility/residential cleaning supplies.
	57005	Laundry	Laundry supplies including sheets, towels, small appliances (.e.g. iron), detergent and other facility/ residential laundry supplies.
	57006	Non-Employee Clothing & Footwear	Wearing apparel, shoes, boots, etc. for residents or clients in State-operated facilities.
	57007	Dental	Dental instruments and supplies typically used in the practice of dentistry.
	57008	Drugs	Medicines such as aspirin, ibuprofen, insulin, and prescription drugs
	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.
	57010	Food & Related Consumables	Institutional food, bottled water, etc. purchased for consumption by residents or clients in State-operated facilities.
	57011	Laboratory	Non-medical testing supplies used in State-operated laboratories.
	57012	Linens / Towels	Sheets, blankets, towels, etc. used in facility/residential facilities
	57013	Food Preparation Supplies	Materials used in the preparation of food such as kitchen tools, baking pans, ice trays, platters, etc.
	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.
	57021	Manufacturing Materials – Non Inventory	Materials used in the production of goods for sale or use by the State. Includes materials used by Corcraft.
	57030	Medical	Surgical instruments, first aid supplies, chemicals, testing materials.
	57031	Mineral & Textile	Purchase of base metals, minerals, fabric and leather materials, threads and yarns, etc.
	57032	Office Supplies	Purchase of consumable office supplies such as paper, pens, pencils, clips, toner, ink, tape, postage stamps, etc.
	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.
	57034	Recreational	Campground, picnic, ski center, pool and other seasonal or recreational supplies, including physical education equipment, athletic supplies, etc.
	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.
	57036	Road Salt/Sand/De-Ice	Road salt/sand /de-ice.
	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.
	57038	Tools & Hardware	Purchase of tools and hardware used to repair building facilities and vehicles.
	57039	Photo	Photo supplies including film, media cards, lens’, photo developing chemicals, etc.
	57040	Intra-Agency Office Services Chargeback
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.
	59003	Confidential Advance	Cash advance issued (increases/decreases) to select State agencies for ‘confidential’ purposes which require specific approval and requirements of OSC.
	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.

Indirect Costs

Indirect costs are costs that are not directly accountable to a type of expense (such as a particular function or product). Indirect costs may be either fixed or variable. Indirect costs include taxes, administration, personnel and security costs, and are also known as overhead.

SFS Account	Title	Description
INDIRECT COSTS
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.

Other (Clearing Accounts, Allocation Accounts, SFS System Generated Transactions)

CLEARING ACCOUNTS
SFS Account	Title	Description
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).
59103	PPy Int Cl	Prompt Payment Interest clearing account
59999	Ref App CL	Refund of Appropriation clearing account

 

ALLOCATION ACCOUNTS
Title	Description
Allocated Contractual Services	Non-Personal Service of Overhead and Administrative Costs
Allocated Travel	Non-Personal Service of Overhead and Administrative Costs
Allocated Equipment	Non-Personal Service of Overhead and Administrative Costs

Guide to Financial Operations

REV. 06/07/2023