New York Consolidated Laws, State Finance Law - STF § 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.