Open Book New York - Office of the State Comptroller

Administration: Total amount of expenditures related to the general administrative workings of the local government. This subcategory may include expenditures for executive, legislative, judicial, legal, educational, and financial operations.

Adult Recreation: Total amount of expenditures for recreational activities and facilities for adults. This subcategory may include programs for the aging.

Airports: Total amount of expenditures related to the operation of public airports.

Bus Service: Total amount of expenditures for the operation of public bus service.

Charges for Services: Total amount of revenues derived from fees/charges/recoveries associated with a local government providing a specific service to an individual. Charges for Services may includes the following subcategories: general government fees, education fees, public safety fees, health fees, transportation fees, social services fees, economic development fees, culture and recreation fees, community services fees, utility fees, sanitation fees, and miscellaneous fees.

Charges to Other Governments: Revenues derived from charges for services rendered to other governments. Charges to Other Governments may include the following subcategories: general government charges, education charges, public safety charges, health charges, transportation charges, social services charges, culture and recreation charges, community services charges, utility charges, debt service charges, sanitation charges, and miscellaneous intergovernmental charges.

City Income Tax: Total amount in revenues derived from local income taxes levied on the same income taxable by the State. This subcategory applies to New York City and Yonkers.

Community College: Total amount of expenditures of a county or in some cases a city's contribution to the community college, or tuition paid by the county to another community college.

Community Services: Total amount of expenditures for services provided to the community at large. Community services may include the following subcategories: constituent services, elder services, natural resources, student census, and miscellaneous community services.

Community Services Charges: Total amount of revenues derived from charges for community services rendered to other governments. This subcategory may include planning services rendered to other governments.

Community Services Fees: Total amount of revenues derived from public works charges. This subcategory may include sealer of weights and measures, public market charges, zoning fees, sale of cemetery lots, planning board fees, plumbing permits, street opening fees, and other permits.

Compensation for Loss: Total amount of revenues derived for damages to property from other than a local government's insurance carrier. This subcategory may also include tobacco settlement payments in the case of counties.

Constituent Services: Total amount of expenditures for constituent services. This subcategory may include veterans' services, public market services, consumer affairs, human rights, code enforcements, cemetery services, civic activities, and noise abatement.

Constitutional Tax Limit: This is the maximum amount of property taxes that can be levied during a fiscal year. It is generally calculated by multiplying a municipality's five-year average full valuation by two percent.

Correctional Services: Total amount of expenditures related to operations and maintenance of jails, penitentiaries, and other correctional facilities and services. This subcategory may also include expenditures associated with probation services, juvenile detention, and rehabilitation services.

County Distribution of Sales Tax: The amount of sales tax shared by a county with other local governments within the county.

Cultural Services: Total amount of expenditures for cultural activities, facilities, and services. This may include band concerts, museums and historical property, and other performing arts.

Culture and Recreation: Total amount of expenditures for all cultural and recreational activities for the benefit of residents and visitors. Culture and Recreation may include the following subcategories: expenditures for recreation services, adult recreation, youth recreation, library, cultural services, and miscellaneous culture and recreation.

Culture and Recreation Charges: Total amount of revenues derived from charges for culture and recreation services rendered to other governments. This subcategory may include youth recreation services, cultural services, library services, and programs for the aging rendered to other governments.

Culture and Recreation Fees: Total amount of revenues derived from park and recreation fees and charges. This subcategory may include museum admissions, library charges, recreational concession charges, and private contributions.

Debt Principal: Total amount of expenditures for debt principal. This subcategory may include term, serial, and statutory installment bonds, bank loans, installment purchase contracts, capital notes, and bond anticipation notes (BANs).

Debt Service: Total amount of expenditures for debt service. Debt service may include the following subcategories: debt principal and interest on debt.

Debt Service Charges: Total amount of revenues derived from charges for debt service rendered to other governments. This subcategory may include payments received from other governments participating in a joint project to pay for debt issued by only one local government to finance the project.

Development Infrastructure: Total expenditures for development infrastructure. This subcategory may include the clearance, demolition and rehabilitation of real property and industrial parks.

Disability Insurance: Total amount of expenditures for disability insurance.

Disaster Response: Total amount of expenditures related to preparedness and response to natural disasters.

Drainage: Total amount of expenditures for drainage.

Economic Development: Total expenditures for economic development. Economic Development may include the following subcategories: economic development administration, development infrastructure, promotion, economic development grants, and miscellaneous economic development.

Economic Development Administration: Total expenditures for economic development administration. This subcategory may include industrial development agencies (IDAs), urban renewal, and economic development zones.

Economic Development Fees: Total amount of revenues derived from economic development fees. This subcategory may include community development income.

Economic Development Grants: Total expenditures for economic development grants. This subcategory may include grants to other municipalities and grants to local economic developers.

Education - Transportation: Total amount of expenditures for district-operated transportation (e.g., school buses) furnished to pupils.

Education Charges: Total amount of revenues derived from charges for education services rendered to other governments. This subcategory may include operating cost chargebacks, community colleges costs, and tuition from students who do not reside within the community college's host county.

Education Fees: Total amount of revenues derived from any eligible public or private college or university, or business, trade, technical or other occupational school, in New York. This subcategory may include day school tuition, adult education tuition, summer school tuition, textbook charges, services for BOCES, student tuition (fall, winter, spring, and summer sessions), out of state resident tuition, and service fees.

Elder Services: Total amount of expenditures for elder services. This subcategory may include programs for the aging.

Electricity: Total amount of expenditures for the supply of public electricity.

Emergency Response: Total amount of expenditures related to various emergency response services including rescue squad, ambulance, and flood and erosion control.

Emergency Telephone Systems Surcharge: Total amount in revenues raised through monthly surcharge imposed per access line for financing system costs of the E911 Emergency Telephone System.

Employee Benefits: Total amount of expenditures for employee benefits. Employee benefits may include the following subcategories: contributions to State and local retirement plans, police and fire retirement plans, teacher retirement plans, Length of Service Award Programs (LOSAPs), social security taxes, medical insurance, disability insurance, life insurance, workers' compensation, unemployment insurance, union benefits programs, and unclassified employee benefits.

Employee Contributions: Total amount of revenues derived from employee contributions.

Employment Services: Total amount of expenditures for employment services. This subcategory may include job programs, job training and administration, instructional and noninstructional salaries, and materials and supplies.

Environmental Services: Total amount of expenditures related to various pest control programs (insect control, rat control, rabies control) as well as environmental health programs.

Federal Aid: Total amount of revenues derived from the federal government. Federal aid may include the following subcategories: assistance with education, public safety, health, transportation, social services, economic development, culture and recreation, community services, general government, utilities, sanitation, and miscellaneous federal aid.

Federal Aid - Community Services: Total amount of revenues derived from the federal government for support of public community services. This subcategory may include assistance for foster grandparent programs and programs for the aging.

Federal Aid - Culture and Recreation: Total amount of revenues derived from the federal government for support of public culture and recreation. This subcategory may include assistance for youth programs and public libraries.

Federal Aid - Economic Development: Total amount of revenues derived from the federal government for support of public economic development. This subcategory may include assistance for marketing and research, tourism, community development, and job training.

Federal Aid - Education: Total amount of revenues derived from the federal government for support of public education. This subcategory may include assistance with adult basic education, individuals with disabilities, migrant education, vocational education, and other federally affected educational areas.

Federal Aid - General Government: Total amount of revenues derived from the federal government for support of general government. This subcategory may include assistance for planning studies.

Federal Aid - Health: Total amount of revenues derived from the federal government for support of public health. This subcategory may include assistance with paint poisoning prevention, narcotics addiction, and other public health areas.

Federal Aid - Public Safety: Total amount of revenues derived from the federal government for support of public safety. This subcategory may include assistance with civil defense, probation services, crime control, emergency disaster assistance, and safe and drug-free schools.

Federal Aid - Sanitation: Total amount of revenues derived from the federal government for support of public sanitation. This subcategory may include assistance for sanitation projects.

Federal Aid - Social Services: Total amount of revenues derived from the federal government for support of public social services. This subcategory may include assistance with medical assistance program administration, early intervention programs, WIC program, Medicaid, family assistance programs, social services administration, food stamp program, Safety Net programs, and Home Energy Assistance.

Federal Aid - Transportation: Total amount of revenues derived from the federal government for support of public transportation. This subcategory may include assistance with highway safety, airport projects, and other transportation projects.

Federal Aid - Utilities: Total amount of revenues derived from the federal government for support of public utilities. This subcategory may include assistance for water projects.

Financial Assistance: Total amount of expenditures for financial assistance. This subcategory may include the WIC Program, day care, Safety Net, home energy assistance, emergency aid, food assistance program, burials, and aid to the aged, blind, and disabled.

Fines: Total amount of revenues derived from various fines and penalties. This subcategory may include fines and forfeited bail, dog fines, and STOP DWI fines.

Fire Protection: Total amount of expenditures for fire prevention and protection.

Five Year Average Full Value: Property taxes are levied using an annual assessment roll. An equalization rate is applied to this roll by the Office of Real Property Services (ORPS) to assure an equitable property tax allocation across municipalities. The resulting figure is the full valuation. A five-year average full valuation is used to calculate the Constitutional Tax Limit.

Forfeitures: Total amount of revenues derived from the forfeitures of deposits. This subcategory may include forfeiture of crime proceeds and water/sewer meter deposits.

Franchise: Total amount in revenues raised through taxes imposed by the local government for the use of public property (e.g., cable TV).

Gain from Sale of Tax-Acquired Property: Total amount of revenues raised through the sale of property acquired as a result of an owner's failure to pay delinquent taxes.

General Government: Total amount of expenditures for services provided by the governmental entity for the benefit of the public or governmental body as a whole. This subcategory may include the following subcategories: administration, zoning and planning, operations, judgments, county distribution of sales tax, and miscellaneous general government.

General Government Charges: Total amount of revenues derived from charges for general government services rendered to other governments. This subcategory may include general services, election service charges, civil service charges, data processing, and equipment cost chargebacks to other governments.

General Government Fees: Total amount of revenue derived through government fees to offset the cost of general government. This subcategory may include public administrator fees, tax collector fees, comptroller fees, clerk fees, personnel fees, attorney fees, bingo licenses, dog licenses, and other licenses.

Gifts: Total amount of revenues derived from gifts or donations by private and public sources.

Health: Total amount of expenditures related to the conservation and improvement of health. Health may include the following subcategories: public health administration, public health services, mental health services, environmental services, public health facilities, and miscellaneous public health.

Health Charges: Total amount of revenues derived from charges for health services rendered to other governments. This subcategory may include narcotic control services rendered to other governments.

Health Fees: Total amount of revenues derived from fees associated with the delivery of public health services. This subcategory could include vital statistics fees, home nursing charges, public health fees, hospital income, alcoholism clinic fees, and narcotic program fees.

Highway Services to Other Governments: Total amount of expenditures for public highway services rendered to other governments.

Highways: Total amount of expenditures for administration, construction, repairs and maintenance of highways and walkways.

Homeland Security and Civil Defense: Homeland Security: Total amount of expenditures to enhance the capability of local governments to prevent and respond to incidents of terrorism. Civil Defense: Total amount of expenditures for aid for the acquisition, construction, and installation of protected emergency operation centers.

Housing Assistance: Total amount of expenditures for housing assistance. This subcategory may include rent subsidies and emergency tenant protection.

Instruction: Total amount of expenditures related to the instruction of pupils in a teaching-learning situation where the teacher is regularly in communication with pupils in a systematic program designed to assist pupils in acquiring new or improved knowledge, skills and understanding. This subcategory may include teacher salaries, supplies/materials, BOCES services, equipment, noninstructional salaries, textbooks, handicap/disabled programs, Pre-K programs, etc.

Instructional Support: Total amount of expenditures for activities (beyond instruction) required to support the delivery of educational services. This subcategory may include expenditures for school libraries, audiovisual services, computer-assisted instruction, in-service training, etc.

Interest and Earnings: Total amount of revenues derived from the use of financial resources over a period of time. This subcategory may include interest on mortgages and leases, premium and accrued interest on obligations, and premium on securities issued.

Interest and Penalties: Total amount of revenues raised through interest charged on delinquent taxes (from their due date to the actual date of payment) and amounts assessed as penalties for payment of taxes after the due date.

Interest on Debt: Total amount of expenditures for the interest on debt. This subcategory may include interest on term and serial bonds, statutory installment bonds, bond anticipation notes (BANs), capital notes, budget notes, tax anticipation notes, revenue anticipation notes, installment purchase contracts, and other debt interest.

Judgments: Total amount of expenditures paid by a government (to another party) as the result of a court decision.

LOSAP/Miscellaneous: Total amount of expenditures for Length of Service Award Programs (LOSAPs) and miscellaneous services. A LOSAP is a pension-like program for volunteer fire fighters.

Landfill Closure: Total amount of expenditures for public landfill closures.

Library: Total amount of expenditures for public libraries.

Library Grants from Local Governments: Total amount of revenues derived from the library grant system.

Life Insurance: Total amount of expenditures for life insurance.

Medicaid: Total amount of expenditures to assist New Yorkers who cannot afford to pay for medical care.

Medical Insurance: Total amount of expenditures for medical insurance. This subcategory may include hospital, medical, and dental insurance.

Mental Health Services: Total amount of expenditures related to the operation of comprehensive psychiatric emergency programs licensed by the commissioner of mental health.

Miscellaneous Community Services: Total amount of expenditures for community services not otherwise categorized.

Miscellaneous Culture and Recreation: Total amount of expenditures for culture and recreational activities not otherwise categorized.

Miscellaneous Economic Development: Total expenditures for economic development not otherwise categorized.

Miscellaneous Education: Total amount of expenditures related to education activities/services not otherwise categorized.

Miscellaneous Fees: Revenues derived from charges for services not otherwise categorized.

Miscellaneous General Government: Total amount of expenditures for general government support not otherwise categorized.

Miscellaneous Grants from Local Governments: Total amount of revenues derived from miscellaneous grants from local governments.

Miscellaneous Intergovernmental Charges: Total amount of revenues derived from charges for miscellaneous intergovernmental services rendered to other governments. This subcategory may include capital projects, share of joint activity, and miscellaneous charges to other governments.

Miscellaneous Nonproperty Taxes: Total amount in revenues derived from other nonproperty taxes not otherwise categorized. This subcategory may include Off-Track-Betting (OTB) surcharge, harness racing admissions tax, flat racing admissions tax, etc.

Miscellaneous Public Health: Total amount of expenditures for public health-related services not otherwise categorized.

Miscellaneous Public Safety: Total amount of expenditures for public safety purposes not otherwise categorized.

Miscellaneous Revenues: Total amount of revenues derived from local government revenues not otherwise categorized. This also may include Medicare Part D payments (effective January 2006). This category includes interfund revenues and refunds of prior years' expenditures.

Miscellaneous Sanitation: Total amount of expenditures for sanitation services not otherwise categorized.

Miscellaneous Social Services: Total amount of expenditures for social services purposes not otherwise categorized.

Miscellaneous State Aid: Total amount of revenues derived from State Aid not otherwise categorized.

Miscellaneous Tax Items: Total amount of revenues derived from real property tax items not otherwise categorized.

Miscellaneous Transportation: Total amount of expenditures for transportation costs not otherwise categorized.

Miscellaneous Use Taxes: Total amount of revenues derived from other tax items not otherwise categorized. This subcategory may include tax on restaurant sales, hotel room occupancy, admissions and dues etc.

Mortgage Tax: Total amount of revenues derived from taxes imposed on debt secured by a mortgage on real property. The program is administered by each county acting as the agent of the State.

Natural Gas: Total amount of expenditures for the supply of natural gas.

Natural Resources: Total amount of expenditures for natural resources. This subcategory may include Adirondack Park services, community beautification, conservation, fish and game, forestry, agriculture and livestock, and general natural resources.

Non-Medicaid Medical Assistance: Total amount of expenditures for non-Medicaid medical assistance.

Operations: Total amount of expenditures associated with the physical operations of the local government. This subcategory may include, expenditures for buildings, maintenance, highway maintenance, improvements, snow removal, water services, sewer services, and general school/government support.

Other Local Revenues: Total amount of other revenues from other sources. Other Local Revenues may include the following subcategories: fines, forfeitures, compensation for loss, library grants from local governments, miscellaneous grants from local governments, gifts, employee contributions, and miscellaneous revenues.

Other Non-Property Taxes: Total amount of revenues raised through the imposition of all other non-property taxes. This subcategory may include the following subcategories: franchises, emergency telephone systems surcharges, miscellaneous non-property taxes, and city income tax.

Other Real Property Tax Items: Total amount of revenue raised from other real property tax items. This subcategory may include the following subcategories: STAR payments, payments in lieu of taxes, interest and penalties, gain from the sale of tax-acquired property, and other miscellaneous tax items.

Payments in Lieu of Taxes: Total amount of payments or donations received by a local government from another government (e.g., Industrial Development Agency) or private business in lieu of real property taxes. These are frequently referred to as PILOT programs.

Percentage of Tax Limit Exhausted: An indicator of how much of a cushion the municipality has before exceeding its tax limit. It is obtained by dividing the Tax Levy Subject to the Tax Limit by the Constitutional Tax Limit. A high percentage can be an indicator of fiscal stress.

Police: Total amount of expenditures for police services, sheriff, traffic control, etc.

Proceeds of Debt: Includes financial resources provided primarily by the issuance of general long-term liabilities, including proceeds from term bonds, serial bonds, statutory installment bonds, advance refunding bonds, bond anticipation notes, capital notes, installment purchase debt, and other long-term debt.

Promotion: Total expenditures for the promotion of industry. This subcategory may include publicity and market research.

Public Facilities: Total amount of expenditures for public facilities. This subcategory may include infirmary services and public housing.

Public Health Administration: Total amount of expenditures for supervision and administration associated with public health services/activities. This subcategory may include expenditures related to registrar of vital statistics, hospital inspections, medical directors, etc.

Public Health Facilities: Total amount of expenditures for various public health facilities including hospitals, nursing homes, and medical centers.

Public Health Services: Total amount of expenditures in support of the operation of local public health programs. This subcategory may include immunization programs, early intervention and other child health programs, addiction control services, rape crisis centers, etc.

Public Safety: Total amount of expenditures for police, fire and other public safety services. Public Safety may include the following subcategories: public safety administration, police, fire protection, emergency response, correctional services, disaster response, homeland security and civil defense, and miscellaneous public safety.

Public Safety Administration: Total amount of expenditures for supervision and administration of public safety, including support staff, communication systems, and equipment and capital costs.

Public Safety Charges: Total amount of revenues derived from charges for fire and police services rendered to other governments. This subcategory may include fire protection services, jail services, and dog control services.

Public Safety Fees: Total amount of revenues derived from fees associated with a local government's protection of persons and property. This subcategory may include police and sheriff fees, fire inspection fees, public safety permits, juvenile detention charges, prisoner charges, animal control fees, and safety inspection fees.

Pupil Services: Total amount of expenditures of regular and special schools for guidance services, activities to promote and improve children's attendance, medical, dental, nurse, and hygienist services to pupils and psychological services.

Rail Service: Total amount of expenditures related to the operation of public rail service (rapid transit).

Real Property Taxes: Total amount of revenue raised through real property taxes, taxes levied according to real property value.

Real Property Taxes and Assessments: Total amount of revenue raised through real property taxes and assessments. Real Property Taxes and Assessments may include the following subcategories: real property taxes and special assessments.

Recreation Services: Total amount of expenditures for recreation services. This subcategory may include playgrounds and recreation centers, parks, and special recreation facilities.

Refuse and Garbage: Total amount of expenditures for refuse and garbage services. This subcategory may include the operation and maintenance of public landfills.

Rental of Property: Total amount of revenues derived from the use of a local government's property. This subcategory may include rental of real property (by individuals, BOCES, and others) and the rental of equipment.

Retirement - Police & Fire: Total amount of expenditures for the New York State and Local Police and Fire Retirement System.

Retirement - State/Local: Total amount of expenditures for the New York State and Local Retirement System.

Retirement - Teacher: Total amount of expenditures for the New York State Teachers' Retirement System.

STAR Payments: Total amount reimbursed by New York State to school districts for tax exemptions granted through the School Tax Relief (STAR) program. This does not include STAR rebates, which are issued directly to taxpayers from the State.

Sale of Property: Total amount of revenues derived from the sale of property owned by the local government but not associated with tax delinquencies. This subcategory may include commissions, sales of scrap and excess materials, sales of refuse for recycling, sales of forest products, sales of real property, sales of equipment, sales of transportation supplies, sales of instructional supplies, proceeds of seized and unclaimed property, and tobacco securitization proceeds of counties.

Sales Tax: Total amount of revenue derived from taxes imposed upon retail sales of tangible personal property and use taxes. Only counties and cities are authorized to impose a sales tax.

Sales Tax Distribution: Total amount of sales tax revenues shared by the county with its local governments. For counties only, may include the town's share of a sales tax distribution used by towns to reduce their county real property taxes.

Sales and Use Tax: Total amount of revenue derived from sales and use taxes of tangible personal property and/or the consumption of goods and/or services. This subcategory may include the following subcategories: sales tax, sales tax distribution, utilities gross receipt tax, and miscellaneous use taxes.

Sanitation: Total amount of expenditures for public sanitation. Sanitation may include sewer, storm sewers, refuse and garbage, landfills, drainage, and miscellaneous sanitation.

Sanitation Charges: Total amount of revenues derived from charges for sanitation services rendered to other governments. This subcategory may include sewer services and refuse and garbage services.

Sanitation Fees: Total amount of revenues derived as a result of providing collection, separation, processing, and disposition of solid waste. This subcategory may include sewer rents and charges, refuse and garbage charges, and interest and penalties on sewer accounts.

Sewer: Total amount of expenditures for public sewer services. This subcategory may include sewer administration, sewage treatment and disposal, and joint sewage projects.

Social Security: Total amount of expenditures for social security taxes.

Social Service Administration: Total amount of expenditures for social service administration.

Social Services: Total amount of expenditures for providing public assistance for individuals/families economically unable to provide essential needs for themselves. Social Services may include the following subcategories: social service administration, financial assistance, Medicaid, non-Medicaid medical assistance, housing assistance, employment services, youth services, public facilities, and miscellaneous social services.

Social Services Charges: Total amount of revenues derived from charges for social services rendered to other governments. This subcategory may include economic assistance to other governments.

Social Services Fees: Total amount of revenues derived from repayments or recoveries of social service expenditures. This subcategory may include programs such as repayment of Medicaid programs, repayment for burials, repayment of child and day care, repayment of public facilities, and Safety Net assistance.

Special Assessments: Total amount of revenues raised through an assessment made by the local government against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.

State Aid: Total amount of revenues derived from State Aid. State Aid may include the following subcategories: unrestricted State Aid, mortgage tax, and State Aid in categories of general government, education, public safety, health, transportation, social services, economic development, culture and recreation, community services, utilities, sanitation, and miscellaneous State Aid.

State Aid - Community Services: Total amount of revenues derived from the State for support of public community services. This subcategory may include State Aid for veterans' service agencies, programs for the aging, conservation programs, natural resource programs, and other community service programs.

State Aid - Culture and Recreation: Total amount of revenues derived from the State for support of public culture and recreation programs. This subcategory may include State Aid for recreation for the elderly, youth programs, libraries, museums, and other culture and recreation programs.

State Aid - Economic Development: Total amount of revenues derived from the State for support of public economic development. This subcategory may include State Aid for job opportunities, tourism promotion, State development grants, and other economic assistance.

State Aid - Education: Total amount of revenues derived from the State for support of various government educational programs. This subcategory may include State lottery aid, BOCES aid, tuition for the handicapped, basic education aid, textbook aid, computer software aid, community college aid, and other education aid.

State Aid - General Government: Total amount of revenues derived from the State for support of various general government programs. This subcategory may include State Aid for court facilities, indigent legal services, district attorney salaries, medical examiner salaries, records management, real property tax administration, and planning studies.

State Aid - Health: Total amount of revenues derived from the State for support of the operation of local public health programs. This subcategory may include State Aid for laboratories, handicapped children, early intervention, rodent and insect control, narcotic addiction control, special health programs, and other public health aid.

State Aid - Public Safety: Total amount of revenues derived from the State for support of various government public safety programs. This subcategory may include State Aid for civil defense, homeland security, probation services, emergency disaster assistance, snowmobile law enforcement, and other aid for public safety.

State Aid - Sanitation: Total amount of revenues derived from the State for support of public sanitation. This subcategory may include State Aid for operations and maintenance of sanitation.

State Aid - Social Services: Total amount of revenues derived from the State for support of public social services. This subcategory may include State Aid for medical assistance programs (e.g., Medicaid), family assistance, social services administration, child care programs, juvenile delinquency programs, Safety Net, burials, and other social services.

State Aid - Transportation: Total amount of revenues derived from the State for support of public transportation. This subcategory may include State Aid for rail infrastructure, consolidated highways, suburban highway improvement programs, bus and other mass transit, and transportation cap projects.

State Aid - Utilities: Total amount of revenues derived from the State for support of public utilities. This subcategory may include State Aid for water projects.

Steam: Total amount of expenditures for the supply of steam.

Storm Sewers: Total amount of expenditures for storm sewers.

Student Activities: Total amount of expenditures for activities which are allied to, but not an integral part of instruction such as plays, glee club, athletics, and school newspapers.

Student Census: Total amount of expenditures for the student census. School districts in New York State are required to take a periodic census. This census must record all children from birth through eighteen years of age. In addition, a listing of present student enrollment by grades, with special or ungraded students indicated separately, will determine the distribution and allocation of space within school facilities. This subcategory may include noninstructional salaries, supplies and materials, BOCES services, and equipment.

Tax Margin: This amount is the unused taxing power of the municipality. It is obtained by subtracting the Tax Levy Subject to the Tax Limit amount from the Constitutional Tax Limit.

Total Exclusions: Exclusions increase a local government's taxing capacity. When determining the amount of a tax levy that is subject to the tax limit, the State constitution allows for the exclusion of taxes in an amount equal to certain debt service payments and direct budgetary appropriations for most capital expenditures (see Local Finance Law Section 11.00A]). The amount of the taxes for the exclusions is subtracted from the tax levy, resulting in a lower tax subject to tax limit and a higher tax margin.

Total Tax Levy: The total tax levy for purposes of determining a municipality's taxing capacity is the total amount of real property taxes levied for all funds in the municipality's annual budget.

Total Tax Levy Subject to Tax Limit: This is the total tax levy minus the amount of exclusions.

Transportation: Total amount of expenditures for highway and transportation services. Transportation may include the following subcategories: highways, highway services to other governments, bus services, airports, rail services, waterways, transportation facilities, transportation ancillary, and miscellaneous transportation.

Transportation Ancillary: Total amount of expenditures related to secondary public transportation services. This subcategory may include street lighting, sidewalks, off-street parking, and street cleaning.

Transportation Charges: Total amount of revenues derived from charges for transportation services rendered to other governments. This subcategory may include snow removal, BOCES transportation, and roads and bridges services to other governments.

Transportation Facilities: Total amount of expenditures related to public transportation facilities.

Transportation Fees: Total amount of revenues derived from fees and charges associated with public works. This subcategory may include parking garages, parking meter fees, parking lots, bridge tolls, airport fees and rentals, and bus operations.

Unclassified Employee Benefits: Total amount of expenditures for unclassified employee benefits.

Unemployment Insurance: Total amount of expenditures for unemployment insurance.

Union Benefits Program: Total amount of expenditures for union benefits programs.

Unrestricted State Aid: Total amount of revenues derived from annually appropriated general purpose aid for unrestricted use. This subcategory may include the Aid and Incentives for Municipalities (AIM) program, which in recent years has replaced revenue sharing.

Use and Sale of Property: Total amount of revenues from the use and sale of property. Use and Sale of Property may include the following subcategories: interest and earnings, sale of property, and rental of property.

Utilities: Total amount of expenditures for public utilities. Utilities may include the following subcategories: water, electricity, natural gas, and steam.

Utilities Gross Receipts Tax: Total amount in revenues derived from the tax imposed on gross income or gross operating income of utility companies.

Utility Charges: Total amount of revenues derived from charges for utility services rendered to other governments. This subcategory may include water services and water rents.

Utility Fees: Total amount of revenues derived from the sale of electric power, metered and unmetered water, steam, and natural gas. This subcategory may also include water service charges and interest and penalties on water rents.

Water: Total amount of expenditures for public water. This subcategory may include water administration, water purification, water transportation and distribution, and discounts on water rents.

Waterways: Total amount of expenditures related to the operation of public waterways.

Workers' Compensation: Total amount of expenditures for workers' compensation.

Youth Recreation: Total expenditures for recreational activities and facilities for youth. This subcategory may include youth programs, instructional and noninstructional salaries, joint youth programs, and youth activities (BOCES).

Youth Services: Total amount of expenditures for youth services. This subcategory may include juvenile delinquent services, State training schools, and Head Start programs.

Zoning and Planning: Total amount of expenditures related to land use regulation activities, including board activities and variance and zoning change activities.