Policies, Procedures and Guidelines | SUNY Empire State College

Moving Expense Policy

Sponsor:	Vice President for Administration and Finance
Contact:	Assistant Vice President for Administration
Category:	Human Resources
Number:	900.004
Effective Date:	12/01/2008
Implementation History:	First draft 12/01/2008, updated 3/2023
Keywords:	Moving, reimbursement, hire, location, relocate
Background Information:	Sections 202 and 204 of the State Finance Law authorize the reimbursement of basic moving expenses incurred by certain State employees and new appointees to a department or agency of the State in transporting themselves, their families and household effects to their new places of residence. SUNY Policy #8200 establishes campus authorization of relocation expenses for the professional service employees.

Purpose

To establish the authorization and reimbursement of relocation expenses when recruiting qualified candidates. It is not expected that every appointee will be offered or authorized payment of relocation expenses.

Definitions

There are no definitions specific to this policy.

Statements

SUNY Empire State has the authority to reimburse actual and necessary moving and travel expenses to employees who are moving a reasonable proximity from their office location based on state rules. Reimbursement of moving expenses is neither mandatory nor guaranteed. SUNY Empire maintains the right to authorize reimbursement of relocation expenses for employees, based on specific guidelines set forth by the state.

This policy incorporates and appends the provisions, definitions, and requirements of SUNY Policy #8200 “Moving expenses, Payment of.” The SUNY policy should be referenced when determining what positions, situations, and expenses are eligible for reimbursement, as well as information regarding repayments and exceptions.

Maximum rates by distance traveled are recommended by the vice president for administration and finance (VPAF) or designee and are agreed upon by Cabinet annually. The current agreed-upon rates can be found in Appendix A of this policy. Reimbursement of eligible expenses at a rate higher than the current rates requires authorization of the president. Payment is subject to budget availability. Total amount to be reimbursed will not exceed the SUNY and state guidelines.

This policy is established to assist in the recruitment of qualified candidates; it is not expected that every appointee will be authorized payment of relocation expenses.

The determination of who receives an offer of relocation reimbursement — and the amount of such reimbursement — is discretionary and determined by the VPAF (or designee), in consultation with the senior hiring manager, using the table in Appendix A. No offers of reimbursement should be made prior to such consultation.

Selected faculty, directors, and management/confidential employees may be eligible for moving reimbursement as follows (education law https://codes.findlaw.com/ny/education-law/edn-sect-355-a.html https://www.budget.ny.gov/guide/bprm/g/g-0205.html):

Domestic employees relocating to New York state or within New York state to work in person
Domestic employees relocating to an international location at the request of the institution
Overseas employees relocating to another international location

Hiring managers must receive approval from the VPAF (or designee) in advance to determine an employee’s eligibility for moving expense reimbursement. The maximum rate allowed to be provided to each specific request is determined by the VPAF or designee and noted in writing.

Reimbursement is for actual and necessary moving and travel expenses incurred.

Any employee who resigns their assignment within the first year of their appointment effective date must reimburse the institution for moving expenses issued and forfeit the return moving expense reimbursement. Appointees must sign an agreement stating such.

The Federal Tax Cuts and Jobs Act signed into law on December 22, 2017, requires that reimbursement of moving expenses must be included in the employee's federal taxable gross income and that applicable taxes must be withheld.

Guidelines for the Center for International Education

The Center for International Education (CIE) is to pay moving expenses from its available Income Fund Reimbursable (IFR) or foundation funds consistent with the SUNY policy.

Moving expenses are reimbursed in United States dollars. Justification for reimbursement increases and decreases based upon the exchange rate should be included in the Moving Expense Offer Authorization form (Appendix B). See procedures below. Individual amounts are determined by the VPAF or designee in consultation with the hiring manager.

Procedure

The process for requesting reimbursement is initiated by the hiring manager to the VPAF or designee in the initial request to fill a position. When filling out the “Search Request Form” in Interview Exchange, the hiring manager will indicate, in the notes field, that they would like to offer the candidate moving expenses. The request will be acknowledged by an email to the hiring manager and the search chair including this policy. During the final steps of the search process, the hiring manager will indicate on Form F, in Interview Exchange, confirmation that they would like to offer the preferred candidate moving expenses. The Moving Expense Offer Authorization (Appendix B) must be uploaded and attached to Form F before submitting. No offer of reimbursement is to be made until the Moving Expense Offer Authorization is signed and approved by the VPAF or designee and a maximum amount is authorized.

Reimbursement is for actual and necessary moving and travel expenses incurred, and the VPAF or designee will contact the preferred candidate to review reimbursement requirements. The new hire arranges moving activities, keeping all receipts and proof of payment (this may be a bill of weight, a freight bill from the carrier, or a receipt for a rental truck). If the appointee does not use a commercial carrier or a rental establishment, the VPAF or designee should be consulted to determine appropriate receipts and documentation to submit.

Additionally, if the president authorized the rate of reimbursement to be higher than the maximum amount listed on Appendix A, additional documentation may be required to support vendor selection; the hiring manager should consult with the VPAF or designee.

A Request/Agreement for Moving Expense Reimbursement (Form AC-1099-S) must be completed by the new hire and submitted to the hiring manager along with all receipts.

The hiring manager will forward all documentation to the office of the VPAF or designee for approval. The VPAF or designee will then forward the completed forms and all documentation to the payroll office for submission to the Office of the State Comptroller for payment to the employee.

A complete package includes the following documents:

Standard Voucher
AC 1099-S Request/Agreement for Moving Expense Reimbursement
Bill of weight or freight bill from carrier
Receipts from rental truck (if applicable)
Other documents as described above

Applicable Legislation and Regulations

State Finance Law Sections 202 and 204, published as Part 154 of Title 9 of the “Official Compilation of Codes, Rules, and Regulations of the State of New York.”

New York State Department of the Budget Bulletins G-0200 and G-0205

Office of the State Comptroller Agency Bulletin No. 1698