Expenditures by State agencies were obtained from the Office of the State Comptroller, and local criminal justice expenditure data were obtained from the Office of the State Comptroller, Division of Municipal Affairs, Bureau of Municipal Research and Statistics. State expenditures are reported for the Commission on Corrections, the Division of Parole, the Division of Probation, the State Police, the Division for Youth, the Division of Criminal Justice Services, the Crime Victim's Board, and the Office of Court Administration. A general description is provided for each State and local function followed by a discussion of the service provided and its cost. A breakdown of functional expenditures by each government level is appended in tabular form. Also appended are the account codes by functional category used by localities to report expenditures to the Office of the Comptroller. 13 tables.