Purpose
To inform agencies of OSC’s automatic processing of the repayment of CSEA Bargaining Units 02, 03, 04 and 47 DRP reductions.
Affected Employees
Employees whose balance of CSEA Bargaining Units 02, 03, 04 and 47 DRP reductions is less than zero (0) in one or more record number
Background
As Part of the New York State and Civil Service Employees Association (CSEA), Administrative Services Unit (ASU), Institutional Services Unit (ISU), Operational Service Unit (OSU) and the Division of Military and Naval Affairs (DMNA) Deficit Reduction Plan (DRP) created pursuant to Section 7 Part A of Chapter 491 of the Laws of 2011 and the Division of Budget Bulletin B-1193 issued August 19, 2011, the balance of each employee’s actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 consecutive pay periods beginning with the final paycheck of fiscal year 2015-2016.
Effective Date(s)
Repayment of the Civil Service Employees Association (CSEA), Administration Services Unit (ASU), Institutional Services Unit (ISU), Operational Service Unit (OSU) and the Division of Military and Naval Affairs (DMNA) Bargaining Units 02, 03, 04 and 47 DRP reductions will begin in the following pay periods:
| Cycle/Pay Period/Type | Pay Period Begin Date | Check Date |
| Administration Extra Lag | 02/18/2016 | 03/23/2016 |
| Administration 25 Lag | 02/25/2016 | 03/23/2016 |
| Administration 26 Current | 03/10/2016 | 03/23/2016 |
| Institution Extra Lag | 02/25/2016 | 03/31/2016 |
| Institution 25 Lag | 03/03/2016 | 03/31/2016 |
| Institution 26 Current | 03/17/2016 | 03/31/2016 |
Repayment of the Civil Service Employees Association (CSEA), Administration Services Unit (ASU), Institutional Services Unit (ISU), Operational Service Unit (OSU) and the Division of Military and Naval Affairs (DMNA) Bargaining Units 02, 03, 04 and 47 DRP reductions will end in the following pay periods:
| Cycle/Pay Period/Type | Pay Period Begin Date | Check Date |
| Administration Extra Lag | 08/03/2017 | 09/06/2017 |
| Administration 10 Lag | 08/10/2017 | 09/06/2017 |
| Administration 11 Current | 08/24/2017 | 09/06/2017 |
| Institution Extra Lag | 08/10/2017 | 09/14/2017 |
| Institution 11 Lag | 08/17/2017 | 09/14/2017 |
| Institution 12 Current | 08/31/2017 | 09/14/2017 |
Eligibility Criteria
Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment.
| Earnings Code | Description |
| D4C | 12-13 CSEA DRP -1.538% |
| R9C | 12-13 CSEA Retro DRP -1.538% |
| D5C | 12-13 CSEA DRP Oth -1.538% |
| D6C | 12-13 CSEA DRP Repayment |
New Earnings Code
OSC has created a new earnings code to process the repayment of the Civil Service Employees Association (CSEA) for Bargaining Units 02, 03, 04 and 47 DRP reductions.
| Additional Pay Earnings Code | Description |
| D7C | Final CSEA DRP Repayment |
OSC Actions
OSC will insert a row on the Additional Pay page for each record number in which the sum of the employee’s gross earnings YTD for Earnings Codes D4C, R9C, D5C and D6C for calendar year 2011 and greater is less than zero (0).
The inserted row on the Additional Pay page will be set up as follows:
| Earnings Code: | D7C |
| Effective Date: | Pay Period Begin Date as noted above for the employee’s Pay Cycle/Pay Period Type |
| Goal Amount: | The sum of gross earnings YTD for Earnings Codes D4C, R9C, D5C and D6C for calendar year 2011 and greater for this record number (entered as a positive amount). |
| Earnings: | If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number, the Earnings field is equal to the Goal Amount for this record number divided by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on all record numbers, the Earnings field is equal to the Goal Amount for this record number. |
In each subsequent pay period through the end of the repayment of the Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47 DRP reductions, OSC will review the Additional Pay records using Earnings Code D7C for each employee who has not received repayment of all Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47 DRP reductions. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on all record numbers, OSC will pay the balance of Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47 DRP reductions in each record number. OSC will insert a row on the Additional Pay page for each record number as follows:
| Earnings Code: | D7C |
| Effective Date: | Pay Period End Date for the employee’s Pay Cycle/Pay Period Type for the pay period being processed |
| Goal Amount: | Carried forward from previous row |
| Earnings: | The difference between the Goal Amount and Goal Balance. |
Agency Actions
Beginning in the pay periods noted above, agencies must not submit any transactions related to the Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47 Deficit Reduction Plan including transactions to process a repayment.
Miscellaneous Payment Information
The Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47 Deficit Reduction Plan Repayment is pensionable but is not included in the calculation of overtime.
Deduction Information
All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased are automatically cancelled by OSC after three (3) pay periods with the exception of the following:
| Code | Description |
| 410 | Health Care Spending Account |
| 420 | NY Dependent Care Contribution |
| 425 | Repay State Loans/Debt |
| 426 | Higher Ed Repay State Loan |
| 428 | Dependent Care |
| 433 | Total Unemployment Ins Owed |
| 500 | Medicare Deficiency |
| 501 | Social Security Deficiency |
| 502 | NYS SS/Medicare Deficiency |
| GARNSH | Garnishments |
| HIATRG | Regular After Tax Health |
| HIATSP | Special After Tax Health Adj |
| HIBTRG | Regular Before Tax Health |
| HIBTSP | Special Before Tax Health Adj |
Tax Information
These monies are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2.
Payroll Register and Employee’s Paycheck/Advice
The Earnings Code D7C and the amount paid will be displayed on the Payroll Register. The Earnings Description Final CSEA DRP Repayment and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.
Undeliverable Checks
If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908.
Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit (Form AC 934-P), original Death Certificate and a Report of Check Exchange (Form AC 1476-P). 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 the Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47Deficit Reduction Plan Repayment should be directed to the applicable budget examiner at the Division of the Budget.
Questions regarding payroll processing of the Civil Service Employees Association (CSEA) Bargaining Units 02, 03, 04 and 47Deficit Reduction Plan Repayment should be directed to the Payroll Earnings mailbox.