President Neil L. Rudenstine made $278,659 last year, but his salary did not top that of Medical School Dean Daniel C. Tosteson '46, who took home $333,610, according to the University's 1994 tax returns.

Tosteson is the highest-paid individual at Harvard for the second year in a row. Last year he made $354,744.

The University's expenditures were approximately $1.3 billion last year, and its net assets were worth more than $8.7 billion.

Robert H. Hayes, Caldwell professor of business administrator at the Business School, Peter M. Howley, head of the department of pathology at the Medical School and University Provost Albert Carnesale round out the top 10, earning $262,440, $261,662 and $252,788 respectively.

Fred L. Glimp '50, vice president for alumni affairs and development; Sally L. Zeckhouser, vice president for administration; Margaret H. Marshall, vice president and general counsel; Eliot Berson, Chatlos professor of opthamology; and James H. Rowe III '73, vice president for government, community and public affairs were among other individuals earning more than $200,000, not including expense accounts.

The largest expense account for an officer, director, trustee or key employee belonged to outgoing Vice President for Finance Allen J. Proctor '74, who spent $78,058. Carnesale was the second highest, with $41,979. Rowe's expense account was the only other one in the tens of thousands of dollars, amounting to $25,256. Rudenstine does not have an expense account.

The University's lobbying costs were $435,000 for the 1994 fiscal year. Officials' 1995 Salaries

What Harvard's highest paid employees earned last year Name  Salary Tosteson  $333,610 Rudenstine  $278,659 Hayes  $262,440 Howley  $261,662 Carnesale  $252,788 Zeckhauser  $242,590 Marshall  $235,018 Berson  $232,043 Source: University tax statements Crimson Herman Lee

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The University publicly opposed a number of bills on Capitol Hill last year, including proposed cuts to research funding and student financial aid.

Two architectural firms, Davis, Brody & Associates and Goody, Clancy & Associates, were among the top five independent contractors employed by the University.

Price Waterhouse, an accounting firm based in Washington, D.C., was by far the highest-paid firm, receiving $3,734,709 from the University