New York State Finance Law Section 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.

Last modified: February 3, 2019