New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 8 - Traveling Expenses
Section 8.4 - Transportation by personally owned vehicle or airplane

Universal Citation: 2 NY Comp Codes Rules and Regs ยง 8.4

Current through Register Vol. 45, No. 52, December 27, 2023

(a) Transportation by personally owned vehicles.

(1) Limitations on use. It is the responsibility of agencies to prevent incurring additional expense through the use of personally owned vehicles when common carrier service can be used without undue delay in conducting official business.

(2) Rates.
(i) The rate for authorized use of a personally owned vehicle will be allowed according to the applicable current employee collective bargaining agreement or as promulgated by the Comptroller. If a collective bargaining agreement applies, the traveler shall be entitled to expense reimbursement either at the mileage rate set forth in the collective bargaining agreement or, if the traveler is not represented by an employee organization, at the mileage rate established under regulations of the Internal Revenue Service for the deduction of business expenses.

(ii) In a case where a common carrier could have been used but the traveler chose, for his own or her own convenience, to use a personally owned vehicle, travel expense reimbursement will be limited to an amount equal to the common carrier coach fare for the same route except when common carrier service would have caused the traveler to leave or arrive home at an unreasonable hour.

(3) Charges.
(i) Parking charges - meter, day and overnight charges. When a traveler is in an official travel status, necessary parking charges will be allowed.

(ii) Charges for gasoline, accessories, repairs, depreciation, anti-freeze, towage and other similar expenditures will not be allowed for personal vehicles.

(4) Additional subsistence expense incurred as a result of using a personally owned vehicle when such use is not in the best interest of the State shall be disallowed.

(b) Tolls.

(1) In addition to the mileage rate payable in accordance with subdivision (a) of this section, reimbursement for tolls paid while traveling by personally owned automobile or motorcycle will be allowed.

(c) Travel by personally owned motorcycle will be approved at either the rate agreed to in the employee collective bargaining agreements or the rate established under Internal Revenue Service regulations covering deductible business expenses, whichever is higher.

(d) Travel by privately owned airplane. It is the responsibility of agencies to prevent incurring additional expense through the use of personally owned airplanes when common carrier service can be used without undue delay in conducting official business. In cases where travel by air is justified, the expenses of authorized use of a privately owned airplane on State business will be reimbursed at the same mileage rate is in effect under Internal Revenue Service regulations covering deductible business expenses; except that if commercial air transportation is available between points of travel and no official passengers are carried on a traveler's personally owned airplane, travel expense reimbursement shall be limited to either the published coach fare for commercial air travel or the mileage rate established under Internal Revenue Service regulations, whichever is less. If a traveler is authorized by the agency head to use his or her privately owned plane on State business, his or her liability insurance policy must be currently in force, provide coverage of at least $1,000,000 and include the State of New York as a named insured. The insurer must be licensed by the State Insurance Department to conduct business in New York State. All claims for expense reimbursement based on the use of a personally owned airplane shall be subject to review by the Comptroller, and reimbursement may be disapproved if determined to be against the best interests of the State.

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