Policy References:
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP.
Process and Document Preparation:
The following is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of April 1, 2024:
* For a listing of funds under the Budgetary (or “cash”) basis, see section XV.15 of the GFO, Fund Classification Manual.
GOVERNMENTAL FUNDS
GENERAL FUND
| SFS Fund Value | Fund Title |
|---|---|
| 10000 | Local Assistance Account |
| 10050 | State Purposes Account |
| 10100 | Tax Stabilization Reserve Account |
| 10150-10151 | Contingency Reserve Account |
| 10200 | Universal Pre-Kindergarten Reserve Fund |
| 10250-10258 | Community Projects Fund |
| 10300-10301 | Rainy Day Reserve Fund |
| 10400-10401 | Refund Reserve Account |
| 10450-10451 | General Fund - Note Repayment Account |
| 10500-10514*** | Fringe Benefit Escrow Account |
| 10550 | Tobacco Revenue Guarantee Fund |
| 20400-20401 | Child Performer’s Protection Fund |
| 20600-20601 | Charter Schools Stimulus Fund |
| 21500-21503 | New York State Infrastructure Trust Fund |
| 21900-22266** | Miscellaneous Special Revenue Account |
| 50000-50016 | Youth Commissary Account |
| 50050-50051 | State Exposition Special Account |
| 50100-50162 | Correctional Services Commissary Account |
| 50300-50332 | Agencies Enterprise Account |
| 50400-50423 | Office of Mental Health Sheltered Workshop Fund |
| 50450-50464 | Office for Persons with Developmental Disabilities Patient Workshop Fund |
| 50500-50542 | Mental Hygiene Community Stores Account |
| 55000-55022 | Centralized Services Account |
| 55050-55074 | Agencies Internal Service Account |
| 55100-55101 | Mental Hygiene Revolving Account |
| 55150-55153 | Youth Vocational Education Account |
| 55200-55201 | Joint Labor/Management Administration Account |
| 55250-55252 | Audit and Control Revolving Account |
| 55300-55301 | Health Insurance Revolving Account |
| 55350 | Correctional Industries Revolving Account |
| 60050-60084 | School Capital Facilities Financing Reserve Fund |
| 60200-60203 | Employees Health Insurance Fund |
| 60250-60253 | Social Security Contribution Fund |
| 60300-60369 | NYS Employee Payroll Withholding Fund |
| 60400-60402 | Employees Dental Insurance Fund |
| 60450-60451 | Management Confidential Group Insurance Fund |
| 60550-60553 | Health Insurance Reserve Receipts Account |
| 60601, 60604-60610, 60612-60621, 60625, 60627-60628, 60631, 60634-60637, 60639-60672, 60674-60675, 60677, 60681-60683, 60686-60690, 60692-60706 | Miscellaneous NYS Agency Fund – General Fund |
| 60900-60905 | MMIS Statewide Escrow Fund |
| 60950 | Special Education Fund |
| 62001 | SSP SSI Payment Escrow Fund |
| 72800 | All Funds Special Emeg App Account |
| 72350 | Abandoned Property |
| 73000 | Sole Custody – General Fund |
| 72000* | Elimination Account – General Funds |
| 72175* | Elimination Account – Internal Service Funds |
* Account established to record elimination of intrafund type activity.
**The following funds within the Miscellaneous Special Revenue Fund have an inactive status: 21921, 22020, 22043, 22059, 22093, 22131, 22164, 22209, 22220.
*** Fund has an inactive status.
FEDERAL SPECIAL REVENUE FUND
| SFS Fund Value | Fund Title |
|---|---|
| 25000-25037 | Federal USDA-Food and Nutrition Services Fund |
| 25100-25186 | Federal Health and Human Services Fund |
| 25200-25220 | Federal Education Fund |
| 25300-25547, 25951 | Federal Miscellaneous Operating Grants Fund |
| 25900-25905 | Federal Unemployment Insurance Administration Fund |
| 25950 | Federal Unemployment Insurance Occupational Training Fund |
| 26000-26002 | Federal Employment and Training Grants Fund |
| 72250* | Elimination Account – Federal Special Revenue Funds |
* Fund established to record elimination of intrafund type activity.
OTHER SPECIAL REVENUE FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 20000-20043** | Mental Health Gifts and Donations Fund |
| 20100-20209** | Combined Expendable Trust Fund |
| 20300-20301 | New York Interest on Lawyer Account Fund |
| 20350-20351 | NYS Archives Partnership Trust Fund |
| 20450-20452 | Tuition Reimbursement Fund |
| 20500-20501 | NYS Local Government Records Management Improvement Fund |
| 20550-20551 | School Tax Relief Fund |
| 20650-20651 | Not-For- |
| 20800-20823 | Health Care Reform Act (HCRA) Resources Fund |
| 20850-20853 | Dedicated Mass Transportation Trust Fund |
| 21000-21002 | Sewage Treatment Program Management & Administration Fund |
| 21050-21089 | Environmental Conservation Special Revenue Fund |
| 21150-21159 | Conservation Fund |
| 21200-21206 | Environmental Protection and Oil Spill Compensation Fund |
| 21250-21252 | Training and Education Program on Occupational Safety and Health Fund |
| 21300-21301 | Lawyers' Fund for Client Protection |
| 21350-21351 | Equipment Loan Fund for the Disabled |
| 21400-21404 | Mass Transportation Operating Assistance Fund |
| 21450-21452 | Clean Air Fund |
| 21550-21552 | Legislative Computer Services Fund |
| 21600 | Biodiversity Stewardship and Research Fund |
| 21650-21657 | Combined Non-Expendable Trust Fund |
| 21700-21702 | Winter Sports Education Trust Fund |
| 21850-21851 | Arts Capital Grant Fund |
| 22500-22501 | Court Facilities Incentive Aid Fund |
| 22550-22552 | Employment Training Fund |
| 22700 | Chemical Dependence Service Fund |
| 22750-22751 | Lake George Park Trust Fund |
| 22800-22802 | State Police Motor Vehicle Law Enforcement and Motor Vehicle Theft and Insurance Fraud Prevention Fund |
| 22850-22851 | New York Great Lakes Protection Fund |
| 22900-22903 | Federal Revenue Maximization Fund |
| 22950 | Housing Development Fund |
| 23000-23001 | NYS DOT Highway Safety Program Fund |
| 23050-23051 | Vocational Rehabilitation Fund |
| 23100-23102 | Drinking Water Program Management and Administration Fund |
| 23150-23151 | New York City County Clerks' Operations Offset Fund |
| 23200-23201 | Judiciary Data Processing Offset Fund |
| 23500-23502 | US Olympic Committee/Lake Placid Olympic Training Fund |
| 23550-23551 | Indigent Legal Services Fund |
| 23600-23601 | Unemployment Insurance Interest and Penalty Fund |
| 23650-23653 | Metropolitan Transportation Authority (MTA) Financial Assistance Fund |
| 23700-23703 | Commercial Gaming Revenue Fund |
| 23750-23755 | Medical Cannabis Trust Fund |
| 23800-23821 | Dedicated Miscellaneous State Revenue Fund |
| 24800-24803 | New York State Cannabis Revenue Fund |
| 24850 | Health Care Transformation Fund |
| 24900-24901 | Charitable Gifts Trust Fund |
| 24950-24951 | Interactive Fantasy Sports Fund |
| 24955 | Mobile Sports Wagering |
| 60800-60801 | EPIC Escrow Fund |
| 72850 | Sole Custody – Special Revenue Fund |
| 72025* | Elimination Account – State and Federal Special Revenue Funds |
| 72050* | Elimination Account – State Special Revenue Funds |
* Fund established to record elimination of intrafund type activity.
** The following funds within the Mental Health Gifts and Donations Fund have an inactive status: 20001-20008, 20010-20012, 20017, 20019, 20025, 20029-20035, 20037-20038, 20041-20043. The following funds within the Combined Expendable Trust Fund have an inactive status: 20106, 20108, 20157, 20170, 20180, 20181, 20189, 20195, 20207.
DEBT SERVICE FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 40000-40001 | Debt Reduction Reserve Fund |
| 40100-40102 | Mental Health Services Fund |
| 40150-40154 | General Debt Service Fund |
| 40250 | Housing Debt Fund |
| 40300-40306 | Department of Health Income Fund |
| 40400-40402 | Clean Water/Clean Air Fund |
| 40450-40452 | Local Government Assistance Tax Fund |
| 40453 | Sole Custody – Debt Service Fund |
| 72900 | Sole Custody – Tobacco Settlement Financing Corp |
| 72100* | Elimination Account – Debt Service Funds |
* Fund established to record elimination of intrafund type activity.
CAPITAL PROJECTS FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 30000 | State Capital Projects Fund |
| 30050-30053 | Dedicated Highway and Bridge Trust Fund |
| 30300-30301 | NYS Canal System Development Fund |
| 30350-30351 | State Park Infrastructure Fund |
| 30400-30402 | Passenger Facility Charge Fund |
| 30450-30455 | Environmental Protection Fund |
| 30500-30504 | Clean Water/Clean Air Implementation Fund |
| 30600 | Energy Conservation Thru Improved Transportation Bond Fund |
| 30610 | Park and Recreation Land Acquisition Bond Fund |
| 30620 | Pure Waters Bond Fund |
| 30630 | Transportation Capital Facilities Bond Fund |
| 30640 | Environmental Quality Protection Fund |
| 30650 | Rebuild and Renew New York Transportation Bond Fund |
| 30660 | Transportation Infrastructure Renewal Bond Fund |
| 30670 | Environmental Quality Bond Act Fund |
| 30680 | Accelerated Capacity and Transportation Improvements Bond Fund |
| 30690 | Clean Water/Clean Air Bond Fund |
| 30700 | State Housing Bond Fund |
| 30710 | Smart School Bond Fund |
| 30720 | Clean Water, Clean Air and Green Jobs Bond Fund |
| 30750 | Outdoor Recreation and Development Bond Fund |
| 31350-31379 | Federal Capital Projects Fund |
| 31450 | Forest Preserve Expansion Fund |
| 31500-31507 | Hazardous Waste Remedial Fund |
| 31650-31651 | Suburban Transportation Fund |
| 31700-31702 | Division for Youth Facilities Improvement Fund |
| 31800-31801 | Housing Assistance Fund |
| 31850-31854 | Housing Program Fund |
| 31900-31907 | Natural Resource Damages Fund |
| 31950-31951 | Department of Transportation Engineering Services Fund |
| 32200-32227 | Miscellaneous Capital Projects Fund |
| 32300-32311 | Mental Hygiene Facilities Capital Improvement Fund |
| 32350-32353 | Correctional Facilities Capital Improvement Fund |
| 33000-33001 | New York State Storm Recovery Capital Fund |
| 33050 | Dedicated Infrastructure Investment Fund |
| 72950 | Sole Custody - Capital Projects Fund |
| 72150* | Elimination Account – Capital Projects Funds |
* Fund established to record elimination of intrafund type activity.
PROPRIETARY-ENTERPRISE FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 20900-20904 | State Lottery Fund |
| 20950-20960 | Combined Student Loan Fund |
| 22650-22660 | State University Income Fund |
| 23250-23347 | CUNY Senior College Program Fund |
| 30100-30154 | SUNY Residence Halls Rehabilitation and Repair Fund |
| 32250-32253 | City University of New York Capital Projects Fund |
| 32400-32734** | State University Capital Projects Fund |
| 40350 | State University Dormitory Income Fund |
| 50650-50652 | Unemployment Insurance Benefit |
| 60500-60502 | Lottery Prize |
| 60693 | SUNY Hospital Affiliations (Stonybrook) |
| 60850-60851 | CUNY Senior College Operating Fund |
| 61000-61036 | State University New York Revenue Collection Fund |
| 61100-61275 | State University Federal Direct Lending Program Fund |
| 72300 | Lottery Financial Statements |
| 72450 | Unemployment Insurance Financial Statements |
| 72125* | Elimination Account – Enterprise Funds |
* Fund established to record elimination of intrafund type activity.
** The following funds within the State University Capital Projects Fund are inactive: 32406, 32413, 32427, 32446, 32450, 32465, 32466, 32477, 32482, 32483.
FIDUCIARY FUNDS
PENSION TRUST FUND
| SFS Fund Value | Fund Title |
|---|---|
| 65000 | Common Retirement Fund |
RETIREE HEALTH BENEFIT TRUST
| SFS Fund Value | Fund Title |
|---|---|
| 65050 | Retiree Health Benefit Trust |
PRIVATE-PURPOSE TRUST FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 22022 | College Savings Account |
| 66000-66001 | College Savings Account Agriculture Producers’ Security Fund |
| 66050-66053 | Milk Producers’ Security Fund |
| 72400 | Tuition Savings Program |
| 72225* | Elimination Account – Private Purpose Trust Funds |
* Fund established to record elimination of intrafund type activity.
CUSTODIAL FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 60150-60151 | Child Performer’s Holding Fund |
| 60600, 60602, 60611, 60623, 60624, 60626, 60629, 60630, 60632, 60633, 60638, 60673, 60676, 60678, 60679, 60684, 60691** | Miscellaneous NYS Custodial Fund |
| 60685 | Alternate Correctional Facilities |
| 72750 | Sole Custody - Agency Funds |
| 72075* | Elimination Account – Agency Funds |
* Fund established to record elimination of intrafund type activity.
**Fund 60643 within the Miscellaneous NYS Custodial Fund has an inactive status.
FULL ACCRUAL CONVERSION FUNDS
| SFS Fund Value | Fund Title |
|---|---|
| 72550 | Long-Term Accrual Fund |
| 72600 | Capital Assets Fund |
| 72650 | Long-Term Debt Accrual Fund |
| 72200* | Elimination Fund – Government Wide |
* Fund established to record elimination of full accrual basis activity
Guide to Financial Operations
REV. 10/10/2024