Reimbursement Allowances:
Overnight Travel Reimbursement
Employees may choose one of two methods for expense reimbursement for overnight travel, whichever is to their advantage. Travelers may not, however, combine the two methods on the same overnight trip. An overnight trip is defined as dinner, lodging and breakfast the following morning. Breakfast and dinner are reimbursable meals; lunch is not.
Unreceipted Method (Method 1)
This method provides for a fixed rate allowance for meals, lodging and incidental expenses regardless of where lodging is obtained, including lodging with relatives or friends. Rates are established based on the city or county where lodging is obtained or the location to which the employee was traveling (whichever rate is less), and such location must be indicated on the expense report. No receipts are required to claim this method of reimbursement, but receipts are required for travel card charges – even if the charges are related to meals for this overnight trip. Receipts are also required for expenses not included in the fixed rate allowances for meals, lodging and incidental expenses.
Current rates are as follows:
| Location | Per Diem |
| New York City and Nassau, Suffolk, Rockland and Westchester Counties | $50 |
| Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse and their respective surrounding Metropolitan areas | $40 |
| All other locations in New York State | $35 |
| Out of State (this includes any out-of-state tax on lodging) | $50 |
Receipted Method (Method 2)
This method provides reimbursement of actual lodging costs and an allowance for meals and incidental expenses based on federal reimbursement rates for the county of lodging. The per diem rates for locations within the continental United States are revised annually (Click here for current per diem rates). Since rates are based on 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 receipts are required for travel card – even if the charges are related to meals for this overnight trip. Receipts are also required for expenses not included in the fixed rate allowances for meals, lodging and incidental expenses.
On occasion, travelers may be unable to find a hotel at a rate that does not exceed the maximum federal lodging per diem rate for the location of travel. If that occurs, travelers must obtain prior approval from the Business Office to exceed the federal lodging per diem rate.
Per Diem Rates
Foreign Per Diem Rates
Meal Allowance Breakdown
Time Limits on Meal Allowances
The normal per diem allowance is for dinner the first day, lodging, and breakfast on the following day.
Employees will be allowed meal reimbursement when departure from the beginning of a trip occurs before the following hours.
Breakfast: 7 a.m. Dinner: 7 p.m.
Employees will be allowed meal reimbursement at the conclusion of trip if return is after the following hours.
Breakfast: 7 a.m. Dinner: 7 p.m.
Day Trip Reimbursement
Travelers 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 their normal work start time, and/or for dinner if they return at least two hours later than their normal work ending time.
Travelers without meal receipts are reimbursed $5.00 for breakfast and/or $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 is apportioned for breakfast and dinner. In these cases, the traveler would be entitled to 20% of the meal per diem for breakfast and/or 80% for dinner.
Day trip meal reimbursements are reportable as income to the IRS.
Meals and Lodging Provided by Agency
If meals and/or lodging are provided by the employee’s agency or another agency without charge to the traveler, that fact including the name of the agency must be indicated on the expense report. Lodging and/or meals when provided at no cost to the employee by a State agency or third party as part of an assignment are not reimbursable. If only lodging was provided, meal allowances based on location of lodging may still be claimed.
Weekend Allowance
Travelers are allowed lodging and meals for weekends when their agencies deem it necessary for them to be in travel status. An additional reimbursement over and above the per diems may be allowed in accordance with the traveler’s bargaining agreement if the traveler is 300 miles or more away from home and official station. This could occur when the agency has a business need for an employee to remain in travel status over 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).
Conference Considerations
Whenever possible, agency-sponsored conferences should be arranged at facilities honoring the federal per diem rates for meals and lodging. The cost of meeting room rentals, equipment, luncheons and breaks is normally 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 exceed the maximum lodging rate. Travelers must obtain prior approval from the Business Office to exceed the rate.
Social activities such as sightseeing and golf outings are considered personal expenses and will not be reimbursed.
When meals and/or lodging are provided as a part of a conference or event, additional reimbursement is not permitted. If the meals and/or lodging are provided by a third party, there may be ethics considerations that should be discussed with your agency’s ethics officer before the conference or event takes place.
