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Meaning Of Samvatsara 

"Yugadi is also celebrated as the festival of the New Year (Samvatsaraadi). What is the meaning of' Samvatsara' ? Samvatsara means God. the one who dwells in everything. For Samvatsara (the year), the underlying spirit is Atma. Another name for "Samvatsara' is 'Kaala' (time). Because time is consumed by the spirit. God is known as 'K-aalatma' (Time-spirit). Yugadi, therefore represents the form of the Divine. The cosmos itself is the form of the Divine (Vishnu). 'Sarvam Khalu Idam Brahmam' declares the Upnishad. The four Yugas (aeons) - Krita, Treta, Dwapara and Kali - are permeated with Divinity. Hence, God has also the name of Chaturaatmaka' (the four-fold-Spirit).

We hail the New Year as "Samvatsara' because it signifies the omnipresence (in time and space) of the Divine. 'Samvatsara' does not merely mean a period (of a year) made of minutes, hours, days and months. Every moment is 'Samvatsara', because without seconds, minutes, etc., there cannot be a year." Sai Baba, "Uniqueness of Swami and His Teachings" by Dr. A. A. Ready, p. 256 

Meaning Of Vatsara 

"Vatsara is another name of God. That is why God is extolled Vatsara-swarupaaya Namah (salutation to the one who is the embodiment of Vatsara). Time is God. Vatsara is its cosmic form. So, Time and Vatsara connote the same Divinity." Sai Baba. SS, 4/99. p. 87