Personal Service expenditures are the various forms of compensation for State employees and certain non-employees that are chargeable to personal service appropriation/segregation accounts.
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- Regular
Personal Service – Regular are salaries paid to State employees who are in annual salaried positions.
SFS Account Title Description 50101 Regular Employee – Base Salary Salaries paid to State employees who are in annual salaried positions. 50104 Regular Employee –
Uniform Allowance
Annual uniform allowances to regular employees who are required to wear a uniform in the performance of their duties. 50105 Regular Employee – Standby Pay Additional compensation authorized by the Director of Budget for regular employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to duty within a limited period of time. 50106 Regular Employee – Extra Service Compensation to an employee for work performed in an agency other than the one in which the employee is regularly employed. 50107 Regular Employee – Lump Sum Compensation to a regular employee upon separation from State employment for up to 30 days of accrued vacation. 50108 Regular Employee – Additional Compensation Additional compensation to a regular employee that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments.
- Temporary Service
Personal Service – Temporary Services are salaries paid to temporary State employees who are in a non-annual salaried position.
SFS Account Title Description 50201 Temporary Employee – Base Salary Salaries paid to temporary State employees who are in a non-annual salaried position. 50204 Temporary Employee – Uniform Allowance Annual uniform allowances to temporary employees who are required to wear a uniform in the performance of their duties. 50205 Temporary Employee – Standby Pay Additional compensation authorized by the Director of Budget for temporary employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to duty within a limited period of time. 50206 Temporary Employee – Extra Service Compensation to a temporary employee for work performed in an agency other than the one in which the employee is regularly employed. 50207 Temporary Employee – Lump Sum Compensation to a temporary employee upon separation from State employment for up to 30 days of accrued vacation. 50208 Temporary Employee – Additional Compensation Additional compensation to a temporary employee that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments. 50301 211/212 Retiree – Temp – Base Salary Compensation attributable to reemployment of retirees under sections 211 or 212 of the Retirement and Social Security Law. 50304 211/212 Retiree – Temp – Uniform Allowance Annual uniform allowances to a Section 211/212 employee who is required to wear a uniform in the performance of their duties. 50305 211/212 Retiree – Temp – Standby Pay Additional compensation authorized by the Director of Budget for Section 211/212 employees eligible to accrue overtime credits who are required to be available for immediate recall, and who must be prepared to return to duty within a limited period of time. 50306 211/212 Retiree – Temp – Extra Service Compensation to a Section 211/212 employee for work performed in an agency other than the one in which the employee is regularly employed. 50307 211/212 Retiree – Temp – Lump Sum Compensation to any Section 211/212 employee upon separation from State employment for up to 30 days of accrued vacation. 50308 211/212 Retiree – Temp – Additional Compensation Additional compensation to any Section 211/212 employee that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments. 50401 Student Asst – Temp – Base Salary Salaries paid to temporary State employees who are in a non-annual salaried position. 50408 Student Asst – Temp – Additional Compensation Additional compensation to a temporary employee that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments. 50501 Student – Temp Base Pay Salaries paid to a student who are in a non-annual salaried position. 50508 Student – Temp Additional Comp Additional compensation to a student that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments. 50601 Seasonal Temp – Base Salary Salaries paid to temporary seasonal State employees who are in a non-annual salaried position. 50608 Seasonal – Temp – Additional Compensation Additional compensation to a seasonal that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments. 50701 Adjuncts – Temp - Base Pay Salaries paid to adjunct professors who are in a non-annual salaried position. 50707 Adjuncts – Lump Sum Compensation to an adjunct professor upon separation from State employment for up to 30 days of accrued vacation. 50708 Adjuncts – Temp – Additional Compensation Additional compensation to an adjunct professor that supplements base pay. This category includes hazard pay, longevity payments, supplemental location pay, pay differentials and other negotiated payments.
- Holiday/Overtime Compensation
Holiday compensation means additional compensation for time worked by a regular employee during regularly scheduled hours on a date observed as a State holiday.
Overtime compensation reflects those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for overtime compensation.
SFS Account Title Description 50102 Regular Employee – Holiday Pay Additional compensation for time worked by a regular employee during regularly scheduled hours on a date observed as a State holiday. 50103 Regular Employee – Overtime Compensation for those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for overtime compensation. 50202 Temporary Employee – Holiday Pay Additional compensation for time worked by a temporary employee during regularly scheduled hours on a date observed as a State holiday. 50203 Temporary Employee – Overtime Compensation for those hours worked in excess of 40 hours in any work week by a temporary employee who is eligible for overtime compensation. 50302 211/212 Retiree – Temp –Holiday Pay Additional compensation for time worked by a Section 211/212 employee during regularly scheduled hours on a date observed as a State holiday. 50303 211/212 Retiree – Temp – Overtime Compensation for those hours worked in excess of 40 hours in any work week by a Section 211/212 employee who is eligible for overtime compensation. 50402 Student Asst – Temp – Holiday Pay Additional compensation for time worked by a temporary employee during regularly scheduled hours on a date observed as a State holiday. 50403 Student Asst – Temp – Overtime Compensation for those hours worked in excess of 40 hours in any work week by a temporary employee who is eligible for overtime compensation. 50502 Student – Temp – Holiday Pay Additional compensation for time worked by a temporary employee during regularly scheduled hours on a date observed as a State holiday. 50503 Student – Temp –Overtime Compensation for those hours worked in excess of 40 hours in any work week by a temporary employee who is eligible for overtime compensation. 50602 Seasonal Temp – Holiday Pay Additional compensation for time worked by a seasonal State employee during regularly scheduled hours on a date observed as a State holiday. 50603 Seasonal – Temp –Overtime Compensation for those hours worked in excess of 40 hours in any work week by a seasonal State employee who is eligible for overtime compensation. 50702 Adjuncts – Temp – Holiday Pay Additional compensation for time worked by an adjunct professor during regularly scheduled hours on a date observed as a State holiday. 50703 Adjuncts – Temp –Overtime Compensation for those hours worked in excess of 40 hours in any work week by an adjunct professor who is eligible for overtime compensation.
Guide to Financial Operations
REV. 12/17/2025