Agency

An organizational unit that is part of a State constitutional department or branch of government, and that receives or disposes of revenues or receives and manages appropriations.

Authority/Public Authority

Public authorities are corporate instruments (public corporations) of the State created by the legislature to further public interests. Each public authority is governed by a separate board of directors. While public authorities are generally legally and administratively autonomous from the State, they have varying degrees of independence from government oversight. Some public authorities are completely self-supporting, while others rely on appropriated State grants to fund their operations. Much of the long-term debt for which the State is responsible has been issued by the public authorities - with a contractual promise from the State to fund the debt service payments.

Capital Construction

Construction or purchase of State capital facilities such as buildings, highways, bridges, parks, and ports.

Contractual Services

Agreements for the design, installation, maintenance, and support of computer technology, or legal, medical/clinical, educational, accounting/auditing, or postage/shipping services, printing, or other professional services.

Debt Service

Principal and interest on State bonds, and other long-term debt, including lease/purchase and other financing obligations.

Disbursement Amount

The amount of money paid to a particular entity or individual.

Employee Benefits & General State Charges

Employee insurance and retirement costs, employer matching payments for Medicare and Social Security, and other State-paid employee benefits, as well as miscellaneous State costs including taxes on public lands, and judgments against the State.

Employee Moving Expense

Costs incurred for moving an employee from one residence to another.

Employee Travel

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

Equipment

Purchase or lease of equipment including vehicles, computers, information technology (IT) equipment, printers, office equipment, and furniture.

Fiscal Year

In New York State, the fiscal year begins on April 1st and ends the following March 31st.

Grants

Counties, cities, towns, villages, school districts, individuals and nonprofit organizations may receive money from the State in the following grant categories:

• General Purpose – Unrestricted support for municipalities for their general government purposes.
• Education – Support for public schools, school tax relief, and higher education including State University of New York and City University of New York.
• Social Service – Support for medical assistance, reimbursements to local governments for administering foster care and adoption services, food stamps, child support, youth programs, and other social service programs.
• Health and Environment – Support for public health, food and nutrition, health care reform act programs, child health insurance, prescription drug, sewage operations, and other environmental assistance programs.
• Mental Hygiene – Support for mental health, mental retardation services, and alcohol and substance abuse services.
• Transportation – Includes payments for transportation operating assistance, and assistance to localities for highways, bridges, railroad crossings, and other facilities not on the State highway system.
• Criminal Justice – Includes crime victim assistance, aid to local public defense agencies, and various other criminal justice and local probation services. Also included are reimbursements to local governments for temporarily housing and transporting State inmates.
• All Other – Includes other miscellaneous grant payments for employment and training services, various housing programs, services for the aging, disaster assistance grants, court facilities incentive aid, real property tax rebates, and programs administered by agencies such as the Office of Parks and Recreation and the Council on the Arts.

Lease, Maintenance & Repairs

Leases, rentals, maintenance, and repair of vehicles, equipment, and buildings.

Salaries & Wages

Salaries and wages to State employees and elected officials.

Special Departmental Charges

Special departmental charges are certain unique payments that do not fall into any other category of State spending. This includes occupational training benefits, scholarship payments, non-tax refunds, personal needs allowances to clients in mental hygiene facilities, and City University of New York tuition reimbursements.

Spending Category

A group of related or similar purposes in which financial transactions are reported.
Spending is categorized according to the following major classifications:
     State Agency Operations

• Contractual Services
• Employee Benefits and General State Charges
• Employee Moving Expense
• Employee Travel
• Equipment
• Lease, Maintenance & Repairs
• Salaries and Wages
• Special Departmental Charges
• Supplies and Materials
• Telephone Services
• Utilities and Centralized Services

     Capital Construction
     Debt Service
     Grants
     Unemployment Benefits

Supplies & Materials

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

Telephone Services

Telephone line charges, Internet services, pagers, beepers, and cell phones.

Unemployment Benefits

Payments to claimants who are unemployed.

Utilities & Centralized Services (OGS/OFT)

Natural gas, electricity, water, sewage, or other utilities and payments made to the Office of General Services and the Office for Technology for State agency telecommunications, computer services, mail and courier services, and records management and storage.