N.Y. Comp. Codes R. & Regs. tit. 8 § 175.15

Current through Register Vol. 46, No. 24, June 12, 2024
Section 175.15 - Expenditures for purposes of computation of state aid
(a) For purposes of the computation of State aid, the definitions of expenditures and accrued revenues shall be those set forth in the Uniform System of Accounts formulated by the State Comptroller.
(b) Such expenditures shall include, but shall not be limited to, cash disbursement, accounts payable, accrued liabilities, and social security obligations.
(c) Such expenditures shall not include:
(1) payments due to the New York State Teachers' Retirement System;
(2) payments due to the New York State Employees' Retirement System;
(3) encumbrances, as defined in the Uniform System of Accounts; and
(4) any other items specifically excluded by the State Comptroller.

N.Y. Comp. Codes R. & Regs. Tit. 8 § 175.15