N.Y. State Fin. Law § 52

§ 52. Classification of expenditures. Immediately upon the adoption\nof a budget act the comptroller shall prepare and publish definitions of\nthe classification of expense by titles employed in such act, defining\nthe purposes for which moneys appropriated under each title may be\nexpended. The comptroller may amend such definitions from time to time\nas, in his judgment, he may deem it necessary for the proper conduct of\nthe fiscal affairs of the state. The definitions, as published by the\ncomptroller, and as amended, shall govern expenditures from all\nappropriations in such act and the audit of claims and accounts by the\ncomptroller where such classifications are used in such act.\n