N.Y. State Finance Law § 52: Classification of expenditures

§ 52. Classification of expenditures. Immediately upon the adoption

of a budget act the comptroller shall prepare and publish definitions of

the classification of expense by titles employed in such act, defining

the purposes for which moneys appropriated under each title may be

expended. The comptroller may amend such definitions from time to time

as, in his judgment, he may deem it necessary for the proper conduct of

the fiscal affairs of the state. The definitions, as published by the

comptroller, and as amended, shall govern expenditures from all

appropriations in such act and the audit of claims and accounts by the

comptroller where such classifications are used in such act.