Fund Classification Maual

Office of the State ComptrollerFUND CLASSIFICATION MANUALPREFACEPART A – JOINT CUSTODY FUNDSTABLE OF CONTENTSGENERAL FUND TYPELocal Assistance AccountState Operations AccountTax Stabilization Reserve AccountContingency Reserve FundUniversal Pre-Kindergarten ReserveCommunity Projects FundRainy Day Reserve FundRefund Reserve AccountGeneral FundFringe Benefit Escrow AccountTobacco Revenue Guarantee FundCAS FUNDNUMBERSFS 119921200-21249SPECIAL REVENUE FUND TYPEMental Health Gifts and Donations FundCombined Expendable Trust FundNew York Interest on Lawyer Account FundNYS Archives Partnership Trust FundChild Performer’s Protection FundTuition Reimbursement FundNYS Local Government Records Management Improvement FundSchool Tax Relief FundCharter Schools Stimulus FundNot-for-Profit Short-Term Revolving Loan FundHealth Care Reform Act (HCRA) Resources FundDedicated Mass Transportation Trust FundState Lottery FundCombined Student Loan FundSewage Treatment Program Management and Administration FundEnvironmental Conservation Special Revenue FundConservation FundEnvironmental Protection and Oil Spill Compensation Fund

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART A – JOINT CUSTODY FUNDSTABLE OF CONTENTSSPECIAL REVENUE TYPE (Con’t.)Training and Education Program on Occupational Safety and Health FundLawyers’ Fund for Client ProtectionEquipment Loan Fund for the DisabledMass Transportation Operating Assistance FundClean Air FundNew York State Infrastructure Trust FundLegislative Computer Services FundBiodiversity Stewardship and Research FundCombined Non-Expendable Trust FundWinter Sports Education Trust FundArts Capital Grants FundMiscellaneous Special Revenue AccountCourt Facilities Incentive Aid FundEmployment Training FundState University Income FundChemical Dependence Service FundLake George Park Trust FundState Police Motor Vehicle Law Enforcement and Motor Vehicle Theft andInsurance Fraud Prevention FundCAS FUNDNUMBERSFS 22800-22849

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART A – JOINT CUSTODY FUNDSTABLE OF CONTENTSSPECIAL REVENUE TYPE (Con’t.)New York Great Lakes Protection FundFederal Revenue Maximization FundHousing Development FundNYS DOT Highway Safety Program FundVocational Rehabilitation FundDrinking Water Program Management and Administration FundNew York City County Clerks’ Operations Offset FundJudiciary Data Processing Offset FundIFR/City University Tuition FundUS Olympic Committee/Lake Placid Olympic Training FundIndigent Legal Services FundUnemployment Insurance Interest and Penalty FundMetropolitan Transportation Authority (MTA) Financial Assistance FundCommercial Gaming Revenue FundMedical Marihuana Trust FundDedicated Miscellaneous Special Revenue FundHealth Care Transformation FundCharitable Gifts Trust FundInteractive Fantasy Sports FundState University Dormitory Income FundFederal USDA-Food and Nutrition Services FundFederal Health and Human Services FundFederal Education FundFederal Miscellaneous Operating Grants FundFederal Unemployment Insurance Administration FundFederal Unemployment Insurance Occupational Training FundFederal Employment and Training Grants FundCAS FUNDNUMBERSFS 1265267290480484486

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART A – JOINT CUSTODY FUNDSTABLE OF CONTENTSCAPITAL PROJECTS FUND TYPEState Capital Projects FundDedicated Highway and Bridge Trust FundSUNY Residence Halls Rehabilitation and Repair FundNYS Canal System Development FundState Park Infrastructure FundPassenger Facility Charge FundEnvironmental Protection FundClean Water/Clean Air Implementation FundEnergy Conservation Thru Improved Transportation Bond FundPark and Recreation Land Acquisition Bond FundPure Waters Bond FundTransportation Capital Facilities Bond FundEnvironmental Quality Protection FundRebuild and Renew New York Transportation Bond FundTransportation Infrastructure Renewal Bond FundEnvironmental Quality Bond Act FundAccelerated Capacity and Transportation Improvements Bond FundClean Water/Clean Air Bond FundState Housing Bond FundSmart Schools Bond FundOutdoor Recreation Development Bond FundRail Preservation and Development Bond FundFederal Capital Projects FundForest Preserve Expansion FundHazardous Waste Remedial FundSuburban Transportation FundDivision for Youth Facilities Improvement FundHousing Assistance FundHousing Program FundNatural Resource Damages FundDepartment of Transportation Engineering Services FundMiscellaneous Capital Projects FundCity University of New York Capital Projects FundMental Hygiene Facilities Capital Improvement FundCorrectional Facilities Capital Improvement FundState University Capital Projects FundNew York State Storm Recovery Capital FundDedicated Infrastructure Investment FundCAS 387388389399384SFS 3299933000-3304933050-33099

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART A – JOINT CUSTODY FUNDSTABLE OF CONTENTSDEBT SERVICE FUND TYPEDebt Reduction Reserve FundMental Health Services FundGeneral Debt Service FundHousing Debt FundDepartment of Health Income FundClean Water/Clean Air FundLocal Government Assistance Tax FundENTERPRISE FUND TYPEYouth Commissary AccountState Exposition Special AccountCorrectional Services Commissary AccountAgencies Enterprise FundOffice of Mental Health Sheltered Workshop FundOffice for Persons with Developmental Disabilities Sheltered WorkshopFundMental Hygiene Community Stores AccountUnemployment Insurance FundCAS FUNDNUMBERSFS 250-5529955300-5534955350-55399INTERNAL SERVICE FUND TYPECentralized Services AccountAgencies Internal Service AccountMental Hygiene Revolving AccountYouth Vocational Education AccountJoint Labor/Management Administration AccountAudit and Control Revolving AccountHealth Insurance Revolving AccountCorrectional Industries Revolving Account

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART A – JOINT CUSTODY FUNDSTABLE OF CONTENTSTRUST AND AGENCY FUND TYPECAS FUNDNUMBERSFS 4940065000-6504902102266000-6604966050-66099Agency Funds:School Capital Facilities Financing Reserve FundChild Performer’s Holding FundEmployees Health Insurance FundSocial Security Contribution FundPayroll Deduction Escrow FundEmployees Dental Insurance FundManagement Confidential Group Insurance FundLottery Prize FundHealth Insurance Reserve Receipts FundMiscellaneous NYS Agency FundEPIC Escrow FundCUNY Senior College Operating FundMMIS Statewide Escrow FundSpecial Education FundState University New York Revenue Collection FundState University Federal Direct Lending Program FundSSP SSI Payment Escrow FundPension Trust:Common Retirement FundPrivate Purpose Trust:Agriculture Producers’ Security FundMilk Producers’ Security Fund

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART B – SOLE CUSTODY FUNDSTABLE OF CONTENTSGENERAL FUNDAdirondack Park AgencyRevenue CollectionAssemblyRevenue CollectionDepartment of Agriculture and MarketsRevenue CollectionDepartment of Corrections and Community SupervisionRevenue CollectionDepartment of Financial ServicesRevenue CollectionDepartment of HealthMedicaid Recoveries AccountRevenue CollectionDepartment of Motor VehiclesRevenue CollectionDepartment of Taxation and FinanceRevenue CollectionStock Transfer IncentiveHigher Education Services CorporationTuition Assistance Program RecoveriesNew York State Gaming CommissionRevenue CollectionNew York State Joint Commission on Public EthicsRevenue CollectionOffice for Persons with Developmental DisabilitiesElectronic Benefits AccountFacility Revenue CollectionRevenue CollectionOffice of Addiction Services and SupportsRevenue CollectionOffice of Children and Family ServicesRevenue 01DMV01TAX01HES01GAM01CPI01OPD01OAS01CFS01

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART B – SOLE CUSTODY FUNDSTABLE OF CONTENTSGENERAL FUND (Cont’d):Office of General ServicesEscrow AccountExecutive Mansion ExpensesOffice of Mental HealthMedication Grant ProgramRevenue CollectionOffice of the State ComptrollerRevenue CollectionTobacco SettlementBUSINESSUNITOGS01OMH01OSC01SPECIAL REVENUE FUNDBoard of ElectionsRevenue CollectionDepartment of Agriculture and MarketsMarketing and Publicity AccountDepartment of Civil ServiceAffirmative Action Advisory CouncilExam Application FeesDepartment of Environmental ConservationRevenue CollectionDepartment of Financial ServicesExcess Liability PoolLiquidation Bureau – Property and Liability Insurance SecurityLiquidation Bureau – Public Motor Vehicle Liability SecurityMedical Indemnity FundRate Stabilization PoolWorkers’ Compensation Security AccountWorkers’ Compensation Security Fund Payment AccountDepartment of HealthClinical Lab FeeElderly Pharmaceutical Insurance Coverage (EPIC) ProgramHealth Facilities AssessmentsBOE01AGM01DCS01DEC01DFS01DOH01

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART B – SOLE CUSTODY FUNDSTABLE OF CONTENTSSPECIAL REVENUE FUND (Cont’d.):Hospital FeesMedicaid Disproportionate Share (Indigent Care Pools)Medical MarijuanaPublic Goods PoolStatewide Planning and Research Cooperative System (SPARCS)Women, Infants, and Child (WIC) ProgramDepartment of LaborRevenue CollectionDepartment of LawShared ForfeitureDepartment of Public ServiceRevenue CollectionDepartment of StateRevenue CollectionDepartment of Taxation and FinanceRevenue CollectionWorld Trade Center Memorial FoundationDivision of Homeland Security and Emergency ServicesFire Academy AccountDivision of Housing and Community RenewalMaximum Base RentRevenue CollectionDivision of Military and Naval AffairsRevenue CollectionLake George Park CommissionRevenue CollectionNew York State Gaming CommissionRevenue CollectionOffice for People with Developmental DisabilitiesNonexpendable TrustOffice of Children and Family ServicesCare and Maintenance Reimbursement AccountMedicaid Reimbursement AccountRevenue CollectionOffice of Parks, Recreation and Historic PreservationRevenue 01DHS01HCR01DMN01LGP01GAM01OPD01CFS01PRK01

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART B – SOLE CUSTODY FUNDSTABLE OF CONTENTSSPECIAL REVENUE FUND (Cont’d):Office of the State ComptrollerTax CollectionState Education DepartmentArchives Partnership Trust EndowmentRevenue CollectionRevenue Collection – Batavia School for the BlindRevenue Collection – Rome School for the DeafState University of New YorkRevenue CollectionStudent Loan RepaymentUnified Court SystemRevenue CollectionWorkers’ Compensation BoardRevenue T SERVICE FUNDDepartment of HealthRevenue CollectionDepartment of Taxation and FinanceDASNY Community College Tuition and Instructional IncomeDASNY Mental Hygiene Facilities ImprovementsSUNY Construction Fund Debt ServiceSUNY Dormitory Facilities Revenue – Repair and RehabilitationOffice of Addiction Services and SupportsRevenue CollectionOffice of Mental HealthRevenue CollectionOffice of the State ComptrollerTax CollectionDOH01TAX01OAS01OMH01OSC01

Office of the State ComptrollerFUND CLASSIFICATION MANUALPART B – SOLE CUSTODY FUNDSTABLE OF CONTENTSCAPITAL PROJECTS FUNDDepartment of Taxation and FinanceDASNY State Advances Repayment AccountSUNY Construction Fund Capital ProjectsSUNY Dormitory Facilities Revenue – Repair and RehabilitationDepartment of TransportationRevenue CollectionDivision of State PoliceRevenue CollectionOffice of the State ComptrollerHazardous Waste Remediation CollectionTax Collection – Highways and BridgesBUSINESSUNITTAX01DOT01DSP01OSC01ENTERPRISE FUNDDepartment of Agriculture and MarketsNew York State Fair Revenue CollectionDepartment of LaborUnemployment Insurance Fund Clearing AccountAGM01DOL01INTERNAL SERVICE FUNDCorcraftRevenue CollectionOffice of General ServicesRevenue Collection – State Office BuildingsCOR01OGS01PRIVATE PURPOSE TRUSTDepartment of Agriculture and MarketsProducer SecurityOffice of the State ComptrollerNew York State College Choice Tuition SavingsAGM01OSC01