Purpose:
The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title.
Affected Employees:
All employees in the Administrative Services Unit (ASU) Bargaining Unit 02 who meet the eligibility criteria are affected.
Background:
Article 49 of the 2021-2026 ASU Agreement between the State of New York and CSEA and the Office of Employee Relations (OER) memorandum dated 06/05/2025 provides for a Work-Related Clothing Allowance.
Effective Dates:
The 2025 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Administration Pay Period 11L, paychecks dated 09/10/2025.
Eligibility Criteria:
Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are eligible to receive a CSEA ASU Work-Related Clothing Allowance provided the employee:
- Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip);
- Has a Comp Rate Code of FEE; and
- Is assigned to a track location in the title of Racing Inspector during the month of July 2025
Employees who otherwise meet the eligibility criteria above but are on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an Action/Reason code of Leave of Absence/MLS) and who returns on or before 03/31/2026 is eligible for the payment upon the return from leave.
Agency Actions:
Employee Reimbursement Method
If an employee provides work-related clothing purchase receipts dated 04/01/2025 through 03/31/2026, the allowance (up to $70.00) is paid by separate check as explained in the 06/05/2025 OER memorandum. Agencies must make the payment to individual employees and submit one journal entry reimbursement for all affected employees using the following Statewide Financial System chart field:
| SFS Business Unit | Dept. Value | Program Value | Fund Value | Acct Code | Budget Reference |
|---|---|---|---|---|---|
| OER01 | 1120220 | 24250 | 10050 | 54001 | 2025-26 |
Direct Employee Allowance Distribution Method
To pay the 2025 CSEA ASU Work-Related Clothing Allowance of $70.00 to eligible employees who do not submit work-related clothing purchase receipts, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code UA0 in Pay Period 11.
| Earnings Begin Date: | 04/01/2025 or the date the employee returned to the payroll |
|---|---|
| Earnings End Date: | Same as Earnings Begin Date |
| Earn Code: | UA0 |
| Amount: | $70.00 |
Miscellaneous Payment Information:
The 2025 CSEA ASU Work-Related Clothing Allowance is not pensionable and is not included in the calculation of overtime.
Tax Information:
This Work-Related Clothing Allowance is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment taxes and income taxes.
Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents).
Undeliverable Checks:
When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks.
Checks issued to eligible employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange (AC 1476-P), Next of Kin Affidavit (AC 934-P) and original death certificate should be submitted to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange.
Questions:
Questions regarding eligibility for this payment may be directed to the Office of Employee Relations.
Questions regarding this bulletin may be directed to the Payroll Earnings Mailbox.
Questions regarding taxes may be directed to the Tax and Compliance Mailbox.
Questions regarding retirement may be directed to the Payroll Retirement Mailbox.