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.

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

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 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. 11/26/2019