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This flat rate per diem allowance for meals, lodging and incidentals may be used regardless of where lodging was obtained, even if you stay with a relative of friend. No receipts are required. To receive the full per diem the traveler must be in overnight travel status and be eligible for both breakfast and dinner.
Reimbursement for meals, lodging and incidental expenses on a per diem basis as follows:
New York City and Nassau, Suffolk, Rockland and Westchester Counties
Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse and their respective surrounding metropolitan areas
All other location in New York State
Out of State (this includes any out of state tax on lodging)