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State of New YorkOffice of the State ComptrollerTravel ManualPrepared by:Division of Contracts and ExpendituresBureau of State ExpendituresRevised: 12/14/2015
TABLE OF CONTENTSTRAVEL POLICY STATEMENT . 1GENERAL GUIDELINES AND RESPONSIBILITIES . 1AGENCY RESPONSIBILITY . 2SUPERVISOR’S RESPONSIBILITY . 2TRAVELER'S RESPONSIBILITY . 3OFFICIAL STATION . 3DETERMINING TRAVEL STATUS . 3TRAVEL IN PROXIMITY OF OFFICIAL STATION OR HOME . 4REIMBURSEMENT ALLOWANCES. 4OVERNIGHT TRAVEL REIMBURSEMENT . 4UNRECEIPTED METHOD (METHOD 1) . 4RECEIPTED METHOD (METHOD 2) . 5DAY TRIP REIMBURSEMENT . 6MEALS AND LODGING PROVIDED BY AGENCY . 6WEEKEND ALLOWANCE . 6MISCELLANEOUS EXPENSES . 6REIMBURSABLE EXPENSES . 7NONREIMBURSABLE EXPENSES . 7CONFERENCE CONSIDERATIONS . 7FOREIGN TRAVEL . 7EXTENDED TRAVEL . 8TRANSPORTATION . 8COMMON CARRIER . 9PERSONAL VEHICLE. 9STATE VEHICLE . 10RENTAL VEHICLE . 10TRAVEL BY PERSONALLY OWNED AIRPLANE . 10ADDITIONAL TRANSPORTATION EXPENSES . 10TRAVEL CARD PROGRAM . 11TRAVEL ADVANCES . 11RECEIPT REQUIREMENTS . 12IRS REQUIREMENTS . 12INTERVIEWS FOR EMPLOYMENT . 13COMMISSIONERS AND CERTAIN SENIOR OFFICIALS . 13DAY TRIP REIMBURSEMENT . 14CERTIFICATION OF EXPENSE REPORTS. 14NON-SALARIED PUBLIC OFFICERS. 14DAY TRIP REIMBURSEMENT . 14
Office of the State Comptroller - Travel ManualTravel Policy StatementThe purpose of this Travel Manual is to help agencies, employees and certain public officials understand andapply the State’s travel rules and regulations and to provide instructions regarding reimbursement forexpenses while in travel status. The Office of the State Comptroller sets rules and regulations forreimbursement of expenses incurred while traveling on official State business. These rules and regulationsare also included by reference in collective bargaining agreements. When an employee travels on officialState business, only actual, necessary and reasonable business expenses will be reimbursed.Employee reimbursements are processed and paid through the Employee Expense function in the StatewideFinancial System (SFS), and non-employee expenses are processed through the Accounts Payable (AP)function.As discussed in more detail in this manual, the State of New York has a Travel Card Program (travel card) toprovide State employees with a mechanism to pay for travel expenses.In conjunction with the implementation of SFS, the Office of General Services (OGS) created the NonEmployee Travel Card (NET-Card), which is used for non-employee travel expenses. NET-Cardtransactions are reconciled through the SFS AP function and should not be used for employee travelexpenses. OGS has posted additional information on the set-up and maintenance of NET-Card accounts.A State procurement card should be used when making State purchases of goods and services not related toemployee or non-employee travel. For more information related to the appropriate use of an agency issuedprocurement card, refer to the Citibank Procurement Card Guidelines.General Guidelines and Responsibilities Employees are in travel status when they are more than 35 miles from both their official stationand their home (defined in the Official Station Section of this manual). The designation of official station will be determined by agency management in the best interest ofthe State and not for the convenience of the employee. The Comptroller's Office reserves the rightto request justification from an agency to support its designation of official station. Official stationdesignation relates to the position, not to the person (i.e., a full-time employee working for oneagency in one position will have only one official station; a part-time employee working for twoagencies in two different positions will have two official stations). Travel between the employee’s home and official station is considered commuting and should notbe reimbursed. Reimbursing commuting costs can have significant tax consequences for theemployee (please refer to the Guide to Financial Operations Chapter XIII, Section 6 for moreinformation). Expense reports should be submitted within 30 days of the end of the travel event to account for allexpenses, reimburse the traveler for out-of-pocket expenses and reconcile the associated agencytravel card charges. Employees are still required to submit expense reports to account for allexpenses even if they miss the 30-day submission window. Agencies should check OGS contracts for the type of travel-related services available. Currently,OGS has contracts for car rentals, air travel, and centralized travel agent services, both statewideand regional. Travel agents may charge a transaction fee for various services. You can obtain moreinformation on these contracts through the OGS web site.Page 1 of 14
Office of the State Comptroller - Travel ManualAgency ResponsibilityEnsure: all authorized travel is in the best interest of the State. all expenses are actual, reasonable and necessary. the most economical method of travel is used in the best interest of the State. compliance with Internal Revenue Service (IRS) regulations. the official station of each employee is designated in the best interest of the State. Where it is notthe employee’s usual work location, ensure proper tax reporting consistent with the Guide toFinancial Operations Chapter XIII, Section 6. employees obtain appropriate approvals prior to traveling, and exceptions or waivers are justifiedand necessary. adequate funds are available for travel. all travel card charges are reconciled correctly. any overpayments or improper charges are recovered promptly. all expenses comply with the State Comptroller’s rules and regulations, this Travel Manual, theGuide to Financial Operations and policies published by oversight agencies such as the Division ofthe Budget and the Governor’s Office of Employee Relations. if the agency processes expense reports through OGS’s Business Service Center (BSC), all expensescomply with BSC requirements. original receipts are maintained in accordance with State Archives and Records Administrationguidelines.Establish: an agency-specific policy related to travel procedures when employees are in travel status. procedures to ensure accountability of cash advances and appropriate use and timely reconciliationof travel card charges. procedures for the review and approval of employee expense reports in a complete and timelymanner.Provide: guidance and training to agency supervisors and staff in proper procedures for reimbursing travelexpenses. a means (e.g., travel card, cash advance) to minimize out-of-pocket travel expenses and control alltravel-related documents (e.g., expense reports, tax exempt certificates).Maintain: legible receipts and other supporting documentation, which must be made available for audit uponrequest. (Original receipts or legible scanned copies are acceptable. For more information aboutrequired receipts, see the Receipt Requirements Section of this Travel Manual.) Agencies arerequired to maintain the receipts and cannot delegate this responsibility to the travelers.Supervisor’s Responsibility Know the State’s travel rules and regulations. Know your agency's specific travel policies and procedures. Know your staff’s official station and the effect on his or her travel reimbursement, including, whereapplicable, the taxability of reimbursement (please refer to the Guide to Financial OperationsChapter XIII, Section 6 for more information). Authorize travel only when necessary.Page 2 of 14
Office of the State Comptroller - Travel Manual Review travelers' itineraries in advance to ensure the most economical method of travel is used inthe best interest of the State. Verify that expenses are within allowable rates and all required documentation is included (e.g.,scanned or attached) and that expenses are actual, necessary and reasonable (for more informationabout required receipts, see Receipt Requirements Section of this Travel Manual). Review and approve expense reports in a complete and timely manner.Traveler's Responsibility Know State travel rules and regulations. Know your agency's policies and procedures. Know your official station and its effect on (i) your eligibility for travel reimbursement, and (ii) thetaxability of certain expenses (please refer to the Guide to Financial Operations Chapter XIII,Section 6 for more information). Obtain necessary approvals for travel, including method of travel. Secure the most economical method of travel in the best interest of the State. Obtain all necessary travel documents (e.g., expense report, tax exempt certificate, receipts). Use the travel card to minimize out-of-pocket expenses. Maintain an accurate record of expenses including departure and return times, and mileage. Include required receipts or documentation when submitting expense report (for more informationabout required receipts, see Receipt Requirements Section of this Travel Manual). Submit claims for reimbursement for only actual allowed expenses within reimbursement ratelimits. Promptly account for any cash advance received, or charges made to the travel card.Submit accurate expense reports within 30 days of the end of the travel event.Official StationThe official station should be the employee’s usual work location. The official station is designated by theagency and the designation must be in the best interest of the State. The purpose of an official station is toestablish when the employee is in travel status and eligible for reimbursement of travel expenses. Travelbetween the employee’s home and official station is considered commuting and is generally notreimbursable. The employee’s home is considered to be in the city or town in which the employee primarilyresides when working at his or her official station. If an employee works at more than one location, theemployee’s official station will normally be the employee’s main place of business (i.e., the place where theemployee works more time than any other work location).While an agency can still make a designation in the best interest of the State, if an agency assigns an officialstation that is not an employee’s main place of business, there may be tax reporting obligations on the part ofthe State and potentially significant tax consequences for the employee. Please refer to the Guide toFinancial Operations Chapter XIII, Section 6 for additional guidance on the potential tax consequences ofassigning an incorrect official station.Determining Travel StatusWhen employees are on assignment at a work location more than 35 miles from both their official station andtheir home, they are considered in travel status and are eligible for reimbursement of travel expenses inaccordance with this Travel Manual. Employees must obtain appropriate approvals prior to traveling for anassignment.Page 3 of 14
Office of the State Comptroller - Travel ManualTravel in Proximity of Official Station or HomeWhen an employee is assigned to work at an alternate work location which is less than 35 miles from eitherhis or her home or his or her official station, the employee is not considered to be in travel status, but ratheris considered to be traveling in the proximity of his or her official station. When traveling in the proximity ofhome or official station, an employee using a personal vehicle is, as outlined below, entitled toreimbursement of transportation expenses associated with travel: from home to an alternate work location.between the official station and an alternate work location.between alternate work locations.from an alternate work location to the employee’s home.When travel is from an employee’s home to an alternate work location, or from an alternate work location tohome, at a minimum, transportation expenses must be reimbursed using the lesser of 1) mileage between theemployee’s home and the alternate work location or 2) mileage between the employee’s official station andthe alternate work location, multiplied by the IRS mileage reimbursement rate. This reimbursement methodis called the “lesser of mileage rule.” Agency management has the discretion to establish a reimbursementpolicy that provides for reasonable reimbursement of transportation expenses in excess of the amountcalculated under the “lesser of mileage rule.” Click here for examples of the application of the lesser ofmileage rule.When travel is between an employee’s official station and an alternate work location, or between two ormore alternate work locations, transportation expenses must be reimbursed by payment for the actual mileagebetween such locations, multiplied by the IRS mileage reimbursement rate.The expense of meals or lodging within the proximity of the employee’s official station will not normally bereimbursed unless it is in the best interest of the State, as determined by the head of the agency's financeoffice. Reimbursement for travel in the proximity of the employee’s home or the employee’s official stationis subject to the audit of the Comptroller. Commuting costs generally should not be allowed between anyemployee's home and his or her official station. On the rare occasion, these may result in tax consequencesassociated with the reimbursement, some of which may be significant to the employee. For additionalinformation, please refer to the Guide to Financial Operations Chapter XIII, Section 6.Reimbursement AllowancesOvernight Travel ReimbursementEmployees may choose one of two methods for expense reimbursement for overnight travel, whichever is totheir advantage. Travelers may not, however, combine the two methods on the same overnight trip. Anovernight trip is defined as dinner, lodging and breakfast the following morning. Breakfast and dinner arereimbursable meals; lunch is not.Unreceipted Method (Method 1)This method provides for a fixed rate allowance for meals, lodging and incidental expenses regardless ofwhere lodging is obtained, including lodging with relatives or friends. Rates are established based on the cityor county where lodging is obtained or the location to which the employee was traveling (whichever rate isless), and such location must be indicated on the expense report. No receipts are required to claim thismethod of reimbursement, but receipts are required for travel card charges – even if the charges are related toPage 4 of 14
Office of the State Comptroller - Travel Manualmeals for this overnight trip. Receipts are also required for expenses not included in the fixed rateallowances for meals, lodging and incidental expenses.Current rates are as follows:LocationPer DiemNew York City and Nassau, Suffolk, Rockland and WestchesterCounties 50.00Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse andtheir respective surrounding metropolitan areas 40.00All other locations in New York State 35.00Out of State (this includes any out of state tax on lodging) 50.00Travelers using this unreceipted method are also eligible for an additional 5.00 for breakfast on the day ofdeparture if they have to leave at least one hour before their normal work start time. They are also eligiblefor an additional 12.00 for dinner on the day of return if they return at least two hours later than theirnormal work ending time.For example, a traveler leaves Albany at 7:00 a.m. heading to New York City. The traveler stays overnightat a friend’s house in New York City and arrives back in Albany the next day at 6:00 p.m. The traveler’sscheduled work hours are from 8:00 a.m. to 4:00 p.m. The traveler is entitled to the unreceipted per diem of 50 for the one night stay in New York City. In addition, the traveler is entitled to an additional 5.00 forbreakfast and 12.00 for dinner.Receipted Method (Method 2)This method provides reimbursement of actual lodging costs and an allowance for meals and incidentalexpenses based on federal reimbursement rates for the county of lodging. The per diem rates for locationswithin the continental United States are revised annually (Click here for current rates). Since rates are basedon location of lodging, the city and state of the lodging location must be indicated on the expense report.Receipts are required for lodging. Receipts are not required to claim Method 2 meal per diems, but receiptsare required for travel card – even if the charges are related to meals for this overnight trip. Receipts arealso required for expenses not included in the fixed rate allowances for meals, lodging and incidentalexpenses.For each day the traveler is in overnight travel status, the traveler is eligible for reimbursement for lodging upto a maximum lodging per diem and meals at a per diem fixed allowance. The meal per diem is for dinnerone night and breakfast the following day.Travelers using this method are also eligible for an additional per diem for breakfast if they have to leave atleast one hour before their normal work start time the first day of travel, and/or for dinner if they return atleast two hours later than their normal work ending time on the last day of travel. In these cases, breakfastand/or dinner will be reimbursed up to the maximum amount of the meal per diem allowance specified forthe particular area of lodging. The meal per diem allowance is apportioned for breakfast and dinner. Pleaserefer to the Guide to Financial Operations Chapter XIII, Section 4.D for current meal allowances.Page 5 of 14
Office of the State Comptroller - Travel ManualMaximum lodging rates exclude taxes. For travel within New York State, a Tax Exemption Certificate (ST129) should be used. For travel outside of New York State, state and local taxes are not included in themaximum lodging amount and will be reimbursed in addition to the per diem amount.Finally, on occasion, travelers may be unable to find a hotel at a rate that does not exceed the maximumfederal lodging per diem rate for the location of travel. If that occurs, travelers must obtain prior approvalfrom his/her agency finance office to exceed the federal lodging per diem rate.Day Trip ReimbursementTravelers may be reimbursed for breakfast and/or dinner for day trips based on departure and return times.Travelers are entitled to reimbursement for breakfast if they have to leave at least one hour before theirnormal work start time, and/or for dinner if they return at least two hours later than their normal work endingtime.Travelers without meal receipts are reimbursed 5.00 for breakfast and/or 12.00 for dinner. For example, atraveler leaves Albany at 7:00 a.m. for New York City. The traveler arrives back in Albany the same day at6:00 p.m. The traveler’s scheduled work hours are from 8:00 a.m. to 4:00 p.m. The traveler is entitled to 5.00 for breakfast and 12.00 for dinner.Travelers with meal receipts are reimbursed up to the maximum amount of the meal per diem allowance(Method 2) specified for the particular area related to the travel destination. The meal per diem allowance isapportioned for breakfast and dinner. Please refer to the Guide to Financial Operations Chapter XIII, Section4.D for current meal breakdowns.Day trip meal reimbursements are reportable as income to the IRS.Meals and Lodging Provided by AgencyIf meals and/or lodging are provided by the employee’s agency or another agency without charge to thetraveler, that fact including the name of the agency must be indicated on the expense report. Lodging and/ormeals when provided at no cost to the employee by a State agency or third party as part of an assignment arenot reimbursable. If only lodging was provided, meal allowances based on location of lodging may still beclaimed.Weekend AllowanceTravelers are allowed lodging and meals for weekends when their agency deems it necessary for them to bein travel status. An additional reimbursement over and above the per diems may be allowed in accordancewith the traveler’s bargaining agreement if the traveler is 300 miles or more away from home and officialstation. This could occur when the agency has a business need for an employee to remain in travel statusover a weekend, or when it is more economical for the State to have the employee remain in the location(e.g., where the round trip airfare exceeds the cost of meals and lodging over the weekend).Miscellaneous ExpensesOnly actual, reasonable and necessary business-related expenses will be reimbursed, and such expenses mustbe properly indicated and justified on the expense report.Page 6 of 14
Office of the State Comptroller - Travel ManualReimbursable ExpensesBusiness-related expenses such as: Telephone callsInternet connection feesBaggage transfer and storage expensesSupplies and materialsNonreimbursable ExpensesNon-business related expenses such as: Speeding finesParking ticketsLaundryEntertainment (e.g., theater tickets, in-room movies)Other personal chargesConference ConsiderationsWhenever possible, agency-sponsored conferences should be arranged at facilities honoring the federal perdiem rates for meals and lodging. The cost of meeting room rentals, equipment, luncheons and breaks isnormally paid directly by the agency. In selecting the conference site, the agency should consider cost,location and other special requirements. Standard procurement procedures should be followed.On occasion, travelers must attend conferences sponsored by other organizations at facilities which exceedthe maximum lodging rate. Travelers must obtain prior approval from their agency’s finance office toexceed the rate. Agency finance officials, when considering an employee’s request to exceed governmentrates, should consider the following: Available lodging within the rate at a location nearbyTransportation costs saved by staying at the conference siteLate evening or early morning conference eventsWhether the attendee is an officer of the sponsoring organizationWhether the attendee is a speaker or is performing other functions essential to the conferenceSocial activities such as sightseeing and golf outings are considered personal expenses and will not bereimbursed.When meals and/or lodging are provided as a part of a conference or event, additional reimbursement is notpermitted. If the meals and/or lodging are provided by a third party, there may be ethics considerations thatshould be discussed with your agency’s ethics officer before the conference or event takes place.Foreign TravelTravel outside the continental United States is reimbursed based on the maximum per diem allowanceestablished by the U.S. Department of State. The foreign per diem rates are published monthly and areavailable on the U.S. Department of State website.Page 7 of 14
Office of the State Comptroller - Travel ManualForeign travel rates provide for lodging costs up to a maximum amount and an allowance for meals andincidental expenses. Similar to Method 2, the meal per diem is for dinner one night and breakfast thefollowing day. Travelers are also eligible for an additional per diem for breakfast if they have to leave atleast one hour before their normal work start time the first day, and/or for dinner if they return at least twohours later than their normal work ending time on the last day of travel. In these cases, the traveler would beentitled to 20 percent of the foreign meal per diem for breakfast and/or 80 percent for dinner.Expenses directly related to lodging and meals are included in the foreign per diem allowance; however,some expenses unique to foreign travel may be reimbursed at the discretion of the agency, such as: Passport feesVisa feesCost to convert currencyTraveler’s checks feesLaundry charges for extended stayDeparture taxesExtended TravelWhen an employee is in travel status over an extended period of time or makes frequent trips to a singlelocation, lodging may be obtained at a non-traditional hotel or motel such as an apartment, rooming house,bed and breakfast, or private residence. Travelers must obtain prior approval from their agency’s financeoffice to obtain reimbursement for such lodging. Documentation must be submitted justifying the value ofthe price paid for such lodging, as opposed to the cost of traditional accommodations. Upon submission of areceipt, the employee may be reimbursed on a monthly basis for the lesser of: The monthly rental rate charged for the non-traditional lodging, or The receipted per diem amount for lodging in the out-of-town location, multiplied by the numberof overnight stays at the non-traditional lodging during the month.For example, if the monthly rental amount paid for non-traditional lodging is 500, and the federal per diemlodging rate at that location is 100, the employee would be reimbursed for the full 500 charged if he or shestays overnight at that location five or more nights during the month. However, if the employee staysovernight at that location for fewer than five nights in that month, the reimbursement for that month islimited to the number of overnight stays multiplied by the federal per diem lodging rate of 100.As noted previously under the discussion of the designation of an employee’s official station, when anemployee is in travel status over an extended period of time or makes frequent trips to a single location, theremay be tax reporting obligations on the part of the State, as well as potentially significant tax consequencesfor the employee. Please refer to the Guide to Financial Operations Chapter XIII, Section 6 for additionalguidance on the potential tax consequences of an employee being in travel status over an extended period oftime, or making frequent trips to a single location.TransportationTravelers should use the most efficient and cost effective method of transportation available. When choosinga method of transportation, several factors should be considered: D
NET-Card transactions are reconciled through the SFS AP function and should not be used for employee travel expenses. OGS. has posted additional information on the set -up and maintenance of NET -Card accounts. A State procurement card should be used when
