Graduate Assistants and Teaching Assistants are graduate students receiving stipends for services they provide or to assist them in meeting graduate program requirements.
Graduate Assistants normally perform non-instructional duties and are charged against non-instructional budgets. Teaching Assistants are directly involved in instruction and their stipends are charged to instructional budgets and are included in instructional FTE.
Stipends are generally taxable, as income, unless they are provided to all program participants in support of some required educational experience.
Graduate/ Teaching Assistants in SUNY are in the Graduate Assistant negotiating unit currently represented by the Graduate Student Employee Union (GSEU) and are eligible for negotiated benefits, indemnification and workers' compensation. They are generally funded from temporary service and paid on the NYS administrative payroll usually on a biweekly basis.