Meals and Lodging
Meals and Lodging
Employees may choose one of two different methods to be reimbursed for lodging and meal expenses that are paid directly out-of-pocket, 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. Only breakfast and dinner are reimbursed; lunch is not. Travelers may also attempt to seek tax exemption from meal purchases by presenting a NYS Tax Exemption Certificate AC946 to the vendor before any transaction takes place.
Meals and/or Lodging Provided
If meals and/or lodging are provided by the employee’s agency, another agency, or a third party without charge to the traveler, that fact, including the name of the agency or organization, must be included on the Travel Voucher AC132-S, along with an outline of the provided meals/lodging. Lodging and/or meals when provided at no cost to the employee by an agency or third party as part of an assignment are not reimbursable.
- If only lodging was provided, meal allowances based on the location of lodging may still be claimed by the traveler.
- Breakfasts or dinners offered by the meeting or conference sponsor will be counted as a provided meal and the traveler will not be entitled to the per diem.
Un-receipted Lodging (Method 1)
This method provides for a flat 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 Travel Voucher AC132-S. No receipts are required when using this method. Method 1 current rates are as follows:
| Location | Per Diem |
|---|---|
| New York City and Nassau, Suffolk, Rockland, and Westchester Counties | $50.00 |
| Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse and their respective surrounding metropolitan areas | $40.00 |
| All other locations in New York State | $35.00 |
| Out of State (this include any out of state tax on lodging) | $50.00 |
Travelers using this un-receipted method are also eligible for an additional $5.00 for breakfast on the day of departure if they leave before 7 a.m., and an additional $12.00 for dinner on the day of return if they return after 7 p.m. However, stopping for breakfast/dinner cannot be what causes your departure/return times to fall outside of the 7 a.m./7 p.m. timeframe.
Method 1 Examples
Example 1: A traveler leaves Delhi on Monday at 6 a.m. to go to Buffalo and returns home Friday at 5:30 p.m. Because the traveler is in overnight travel status for 4 nights, they are allowed 4 per diems ($40/night) and an additional breakfast (departed before 7 a.m.). For this example, the traveler will be reimbursed the following: (Note: This example uses October 2017 – September 2018 GSA rates.)
Per Diem (4 @ $40): $160.00
Plus breakfast on Monday: $5.00
Total reimbursement: $165.00
Example 2: A traveler leaves Buffalo on Monday at 8 p.m. to go to Chicago, IL and returns to Buffalo by 8 p.m. on Wednesday. Because the traveler is in overnight travel status for 2 nights, they are allowed 2 per diems ($50/night) and an additional dinner (returned after 7 p.m.). For this example, the traveler receives the following reimbursement: (Note: This example uses October 2017 – September 2018 GSA rates.)
Per Diem (2 @ $50): $100.00
Plus dinner on Wednesday: $12.00
Total reimbursement: $112.00
Receipted Lodging (Method 2)
This method provides reimbursement of actual lodging costs and an allowance for meals and incidentals based on federal reimbursement rates for the county of lodging. Lodging should be purchased with the travel card. The method 2 per diem rates for locations within the continental United States are revised annually on October 1. Since rates are based on location of lodging, the city, state, and zip code must be indicated on the Travel Voucher AC132-S. Original receipts are required for lodging, but not for meals when using Method 2.
For each day the traveler is in overnight travel status, the traveler is eligible for reimbursement for lodging up to a maximum lodging rate and a per diem allowance for meals. The meal per diem is calculated as dinner the night you sleep and breakfast the next morning. Travelers should not use the 'First & Last Day of Travel' rates when calculating meal per diems, and should instead use the number under 'M&IE Total' found on the GSA website. Travelers are also entitled to an extra breakfast if their departure time is prior to 7 a.m. and an extra dinner if their return time is after 7 p.m. In these cases, breakfast and/or dinner will be reimbursed up to the maximum amount of the meal per diem allowance specified for the particular area of lodging.
No taxes should be paid within New York State for lodging. For travel within New York State, a NYS Hotel Tax Exempt Certificate ST-129 should be used. For travel outside of New York State, state and local taxes are not included in the maximum lodging amount and will be reimbursed in addition to the per diem amount.
When booking lodging, travelers should call and request the State rate; if the State rate is unavailable, the traveler should request the government rate. In the event that there are no more rooms available at the State rate, hotels are required to provide lodging at the government rate. To aid in the search for hotels at the State rate, it is recommended to contact Advantage Travel (518-426-0052). Staff at Advantage Travel can locate lodging at the State rate at no charge to SUNY. Often, they are able to secure State rates for lodging at certain hotel chains when the hotel staff say otherwise.
If you sleep in a hotel room, a copy of the hotel bill must be submitted with your Travel Voucher AC132-S showing the traveler’s name regardless of who paid for the room.
Exceeding the Maximum Federal Lodging Rate
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 college Controller by completing a Request to Exceed Maximum Lodging Rates Form and submitting it with the Travel Request; requests will not be processed retroactively. Travelers who do not obtain prior approval and exceed the maximum lodging rate will have their reimbursement reduced or will have to pay back any overcharges on their NET/Travel Card.
Travelers should consider the following when submitting requests:
- Is there available lodging within the rate at a location nearby?
- Are there any transportation costs saved by staying at the conference/event site?
- Are there late evening or early morning events that are essential for the attendee to participate in?
- Is the attendee an officer of the sponsoring organization?
- Is the attendee a speaker or performing other functions essential to the conference/event?
Regarding Hotel Fees
The Office of General Services (OGS) would like travelers to be aware that some New York City hotels now include Destination or Resort Fees in their rates which may affect the hotel per diem rate. A Destination or Resort Fee is a separate mandatory fee that a guest is charged by the hotel in addition to the base room rate. These fees may not be widely advertised and they may not appear until later in the booking process.
When travelers make hotel reservations, please pay close attention to both the rates and the terms; this is good practice regardless of where the hotel is located. If you have questions, contact the hotel directly or the OGS contracted Travel Agency, Direct Travel/Child Travel, at 518-292-9000 or 1-800-774-0655 before reserving the hotel.
Method 2 Examples
Example 1: A traveler goes to a conference in Boston in July. The conference is being held in a hotel with a rate of $280 per night. The maximum lodging per diem for Boston is $267. The over-the-maximum can be justified, because the traveler, staying at a different hotel, would have incurred additional transportation expenses to and from the conference. (Note: This example uses October 2017 – September 2018 GSA rates.)
Example 2: A traveler leaves Delhi on Sunday at 4 p.m. and travels to New York City in July. The traveler returns to Delhi at 9 p.m. on Wednesday. (Note: This example uses October 2017 – September 2018 GSA rates.)
Lodging: The traveler stayed in Manhattan where the maximum lodging amount is $230 per night.
Meal Allowances: The traveler is entitled to 3 full meal per diems and a dinner on Wednesday night (returned home after 7 p.m.). Manhattan is a $74 per diem location.
For this example, the traveler will be reimbursed the following:
Three nights lodging @ $230: $690.00
Three full per diems @ $74: $222.00
Plus dinner on Wednesday: $59.00
Total reimbursement: $971.00
Day Trip Meal Reimbursement
Travelers on business trips lasting one day or less, but more than 35 miles from their official station and place of residence, may be reimbursed for breakfast and/or dinner based on departure (before 7 a.m.) and return (after 7 p.m.) times. Day trip meal reimbursements are reportable as taxable income to the IRS.
Travelers without meal receipts are reimbursed $5.00 for breakfast and/or $12.00 for dinner, regardless of location.
Travelers with meal receipts are reimbursed up to the maximum amount of the meal per diem allowance specified for the particular area of travel.
