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Employee (Fringe) Benefits

Employee (Fringe) Benefits includes the costs of providing fringe benefits to most State employees, which are authorized in collective bargaining agreements and various State statutes. These benefits are supported primarily by General Fund appropriations, and supplemented with revenue from fringe benefit assessments on Federal and other dedicated revenue funds.

SFS Account	Title	Description
60001	Accidental Death Benefits	Payments for accidental death benefits pursuant to collective bargaining agreements.
60004	Dental Insurance	State’s contribution to the Dental Insurance plan.
60007	Dependent Care Advantage	Employer contribution for employees in eligible negotiating units who enroll in the Dependent Care Advantage Account (DCAA) plan.
60010	Employee Ben Fund – Active	Payments to EBF for active employees for dental and vision benefits administered by public employee unions.
60011	Employee Ben Fund – Retiree	Payments to EBF for retired employees for dental and vision benefits administered by public employee unions.
60015	FICA/Medicare (Employer Share)	Employer share of payments to the Federal government for social security and Medicare payroll taxes.
60020	Fringe Benefit Escrow Fund	Non-General payments to the Fringe Benefit Escrow Fund for employee benefit assessments levied by OSC as required by §8-a of the State Finance Law.
60025	Health Insurance –MedicalActive Employee	State's contribution to the health insurance fund for active employees and graduate students, Medical.
60026	Health Insurance –HospitalActive Employee	State's contribution to the health insurance fund for active employees and graduate students, Hospital.
60027	Health Insurance – Mental Health Active Employee	State's contribution to the health insurance fund for active employees and graduate students, Mental Health.
60028	Health Insurance –Prescription Drug Active Employee	State's contribution to the health insurance fund for active employees and graduate students, Prescription Drug.
60029	Health Insurance – OtherActive Employee	State's contribution to the health insurance fund for active employees and graduate students, Other.
60035	Health Insurance – Active HMO Premium	State's contribution to the health insurance fund for active employees and graduate students, HMO Premium.
60036	Health Insurance – Active HMO Other	State's contribution to the health insurance fund for active employees and graduate students, HMO Other.
60040	Health Insurance – Non HMO – Medical Retiree Employee	State's contribution to the health Insurance fund for retired employees, Medical.
60041	Health Insurance – Non HMO – Hospital Retiree Employee	State's contribution to the health Insurance fund for retired employees, Hospital.
60042	Health Insurance – Non HMO – Mental Health Retiree Employee	State's contribution to the health Insurance fund for retired employees, Mental Health.
60043	Health Insurance – Non HMO – Prescription Drug Retiree Employee	State's contribution to the health Insurance fund for retired employees, Prescription Drug.
60044	Health Insurance – Non HMO – Other Retiree Employee	State's contribution to the health Insurance fund for retired employees, Other.
60050	Health Insurance – Retiree HMO Premium	State's contribution to the health Insurance fund for retired employees, HMO Premium.
60051	Health Insurance – Retiree HMO Other	State's contribution to the health Insurance fund for retired employees, HMO Other.
60055	Administrative Fees	State share of expense to administer NYSHIP.
60056	Health Insurance – Cornell Employees	State's contribution to the health insurance fund for Cornell employees.
60057	Health Insurance – Leave Credit Exchange (PEP)	Expense for active NYS employee leave exchange for reduced premiums.
60058	Medicare Part B Premium	State share of expense for NYS retiree Med B premium reimbursement.
60059	Sick Leave for Retiree Health Insurance	State share of expense for NYS retiree sick leave credit premium reduction.
60060	Health Insurance Dividends – Offset	Use of Health Insurance dividends on deposit in the Health Insurance – Rate Stabilization Fund to pay for premiums.
60061	Health Insurance – Dividend Amortization	State expense for reimbursement of previous dividend advances used to pay Health Insurance premiums.
60065	Income Protection Plans	Payments to the M/C Income Protection Plans.
60068	Group Life Insurance	Payments to the NYS public employee’s group life insurance plan.
60071	MTA Mobility Tax (Employer Share)	Payment of the metropolitan commuter transportation mobility tax pursuant to article 23 of State Tax Law on behalf of State employees employed in the Metropolitan Commuter Transportation District (MCTD).
60074	Pension Fund Contributions	State's contribution to the employees’ retirement system pension accumulation fund, the police and fire retirement fund, the police and fire retirement system pension accumulation fund, Teachers Retirement Fund, Teachers Insurance and Annuity Association (TIAA) and the college Retirement Equities Fund (CREF).
60077	Supplemental Pension Payments	Supplemental pension payments in accordance with the provisions of article 4 and article 6 of the retirement and social security law and retirement benefits paid under sections 214 and 215 of the military law.
60080	Survivor’s Benefits	Payments to the survivors' benefit fund for payments to the survivors of State employees and retired State employees.
60083	Tuition Reimbursement	Payments for tuition reimbursement pursuant to collective bargaining agreements.
60086	Unemployment Insurance Tax	Reimbursement to the unemployment insurance fund for payments made to claimants formerly employed by NYS.
60089	Vision Care	State's contribution to the vision care plan.
60100	Workers’ Comp Insurance Premium	Group disability insurance program for employees.
60101	Workers’ Comp - Claims	State reimbursement to the State Insurance Fund for actual compensation and medical claims incurred by State employees for job-related injuries.
60102	Workers’ Comp – Medical	State reimbursement to the State Insurance Fund for actual medical claims incurred by State employees for job-related injuries.
60103	Workers’ Comp – Claims Adjustment	State reimbursement to the State Insurance Fund for supplemental “Defense and Cost Containment” expenses (i.e., investigation expenses, data retrieval expenses, court/legal expenses, independent medical exams, etc…) associated with claims incurred by State employees for job-related injuries.
60104	Workers’ Comp – Indemnity Assessments	State reimbursement to the State Insurance Fund for assessments (i.e., Workers’ Comp Board assessment, Section 15.8 Special Disability assessment & Section 25A Re-opened Case-Fund assessment) on compensation payments associated with claims incurred by State employees for job-related injuries.
60105	Workers’ Comp – SIF Administration	State reimbursement to the State Insurance Fund for expenses incurred for administering the State’s Workers Compensation program.

Fixed Costs

Fixed costs denote miscellaneous fixed costs of the State which are payable from appropriations specifically provided for such costs.

SFS Account	Title	Description
60149	Other Taxes and Assessments	Payment in Lieu of Taxes
60150	Assessments – Local Improvements	Special assessments on State lands that are aided by a public works project
60151	PILOT – Localities (19A)	Payment in Lieu of Taxes in accordance with Section 19-a of the Public Lands Law
60152	PILOT – Municipal Corps/Spec (19B)	Payment in Lieu of Taxes in accordance with Section 19-b of the Public Lands Law
60160	School Taxes on Public Lands	State financial support to local governments by paying school property taxes on State lands paid pursuant to sections 532 and 546 Real Property Law

Claims, Awards, Judgments, and Settlement Agreements

Business Units are to use the following account codes to process payments to pay automobile accident claims, or to pay recipients of:

1. a final award issued by an administrative agency or arbitrator,
2. a final judgment issued by a court,
3. a settlement agreement reached by an agency and another party while a court proceeding, administrative agency proceeding, or proceeding under a collective bargaining agreement is pending, or
4. a settlement agreement reached by an agency and another party without any court proceeding, administrative agency proceeding, or proceeding under a collective bargaining agreement having been begun.

Examples of administrative agencies authorized to issue decisions directing payment by the State include the Division of Human Rights under the Human Rights Law (Executive Law Art. 15) and the Governor’s Office of Employee Relations under various collective bargaining agreements relating to out-of-title work grievances.

Proceedings under a collective bargaining agreement include grievances at various steps and arbitrations.
A comprehensive list of definitions for terms used in this Section can be found in Chapter XII, Section 6.U - Payments Pursuant to Awards and Non-Judicial Settlement Agreements of this Guide.

Note: The effective date for use of new SFS Account Codes 60172, 60173, 60174, 60175, 60176, 60177, 60178, and 60179 is June 17, 2013. The new codes are retroactive to April 1, 2013 for purposes of classifying expenditures to the correct account code. Agencies should reclassify expenditures previously made since April 1, 2013 to the correct account code by June 30, 2013.

 

SFS Account	Title	Description
60170	Auto Accident Claims	Payment of claims for damage to personal or real property or for bodily injuries or wrongful death caused by officers, employees, or other authorized persons providing service to State government while providing such service and the state university construction fund while acting within the scope of their employment, while operating motor vehicles, and for any individuals operating motor vehicles which are assigned on a permanent basis with unrestricted use to state officers and employees when the person is permanently assigned the motor vehicle.
60172	Non-POL and Non-Court of Claims Judgment	Payment other than those authorized under the Public Officers Law based on a judgment against a state employee or a state agency issued by a federal court or state court other than the Court of Claims.
60173	Non-POL and Non-Court of Claims Settlement	Payment other than those authorized under the Public Officers Law based on settlement of a claim against a state employee or a state agency issued by a federal court or state court other than the Court of Claims.
60174	Pre-Adjudicatory Settlement	Payment based on a settlement agreement voluntarily entered into by a Business Unit and another party to resolve a legal dispute before any type of court, administrative agency, or contractual proceeding has begun.
60175	Administrative or Contractual Settlement	Payment based on a settlement agreement voluntarily entered into by a Business Unit and another party to resolve a legal dispute while a proceeding is pending in front of (1) an administrative agency authorized to direct such a payment or (2) an individual authorized under a collective bargaining agreement to direct such payment, but before a final administrative or contractual award decision has been made.
60176	Administrative or Contractual Award	Payment based on a final decision of (1) an administrative agency authorized to direct such payment, or (2) an arbitrator authorized under a collective bargaining agreement to direct such payment.
60177	Elected Official Pre-Adjudicatory Settlement	Payment based on a settlement agreement voluntarily entered into by a Business Unit and another party to resolve a legal dispute before any type of court or administrative agency proceeding has begun and involving the conduct of a State legislator or statewide elected official.
60178	Elected Official Administrative Settlement	Payment based on a settlement agreement voluntarily entered into by a Business Unit and another party to resolve a legal dispute while an administrative agency proceeding is pending but before a final decision has been made by the administrative agency and involving the conduct of a State legislator or statewide elected official.
60179	Elected Official Administrative Award	Payment based on a final decision of an administrative agency authorized to direct such payment and involving the conduct of a State legislator or statewide elected official.
60180	Court of Claims - Settlements	For OSC use only. Payment based on settlement of a claim against the State pursuant to Court of Claims Act § 20-a or against a public benefit corporation indemnified by the state.
60181	Court of Claims – Judgment	For OSC use only. Payment made based on judgment on a claim against the State pursuant to Court of Claims Act § 20 or against a public benefit corporation indemnified by the state.
60182	Property Casualty Insurance Security Fund	Transfer to the Property Casualty Insurance Security (PLIS) Fund in accordance with the terms of the settlement between the State and the plaintiffs in accordance with the Court of Appeals' opinion in Alliance of the American Insurers v. Chu, 77 NY2d 573 (1991).
60190	POL – Defense and Indemnification	Payments for private counsel certified by the Attorney General under the Public Officers Law for state employees in a civil action or proceeding in state or federal court.
60192	POL – Federal Court Judgment	Payment authorized under the Public Officers Law based on a judgment against a state employee issued by a federal court.
60193	POL – Federal Court Settlement	Payment authorized under the Public Officers Law based on settlement of a claim against a state employee in federal court.
60195	POL – State Supreme Court Judgment	Payment authorized under the Public Officers Law based on a judgment against a state employee in state court.
60196	POL – State Supreme Court Settlement	Payment authorized under the Public Officers Law based on settlement of a claim against a state employee in state court.
60200	Settlement Interest	Interest paid for delays as declared in claims, awards, judgments and settlement agreements as defined in this Section. For interest on leases, federal loans, and land claims see account 58402 in Section 4.B - Department Operations - Non-Personal Service of this Chapter.

Guide to Financial Operations

REV. 07/25/2024