In an effort to comply with the State of New York and the City of New York, CUNY has issued updated policy information regarding the use of Tax Levy and IFR funds to pay for meals and light refreshments.
Overview
- Payment or reimbursement of meals and refreshments at meetings must be regarded as an atypical event, and NOT as a routine business practice.
- All food requests must be pre-approved by the Office of Purchasing. A requisition must be submitted, and a purchase order must be dispatched prior to ordering food.
- Amount-only requisitions are no longer allowable for food. Each event must be indicated on a separate requisition with the appropriate description of the event.
- All requests for reimbursement and/or payments must include written documentation on the relationship with CUNY business, meeting agenda, and organizer’s signed list of attendees, or an attendance list with the signature of each attendee.
- Requisitions for faculty candidate lunches should be submitted prior to the candidate lunch.
- Event Size & Approvals: Event organizers should ensure attendee counts are accurate and reviewed prior to the event to minimize over-ordering. Any meeting function where the expense is expected to be above $3,000 must have prior written approval from the Finance Office, Business Manager, or equivalent. The request for approval must include the business purpose, number of attendees expected, and appropriate justification.
- Meeting Duration: To minimize meeting expenditures, every effort should be made to schedule business meetings during customary business hours and not during times when meals are typically taken. Meals or beverages should not be served at meetings scheduled for less than two hours.
Unallowable Costs
The following are examples of unallowable costs and should never be paid from Tax Levy or IFR funds:
- Social Events: Meals for social events, such as office parties, birthdays, retirements, funerals, and baby showers cannot be paid for with Tax Levy Funds. (Note: For student or employee recognition events, colleges should follow Directive 6 for City funded meals and Section XIV.5 of the State’s Guide to Financial Operations Manual for State funded meals).
- Class meetings, senior thesis colloquiums, finals week study groups, and tutoring sessions.
- Alcoholic Beverages: Alcoholic beverages or related costs can never be paid for or reimbursed by tax-levy funds.
- Offsite Staff Meetings: Meals solely for CUNY employees taken offsite, while not in Travel status, cannot be paid with tax levy funds.
Per Person Limits
Payments for expenses above the prescribed limits cannot be paid from tax levy funds. The organizer will be responsible for obtaining the balance from another allowable funding source. Costs are based on attendees, not invitees. RSVP is required and confirmation of attendees prior to the event is a must.
The maximum per person cost includes all food and beverages, gratuities (of no more than 20% of the cost of food and beverages), delivery fees, service fees, credit card fees, surcharges, any other fees, or charges associated with the meal or event.
To calculate current limits, please reference the GSA Per Diem Rates for New York City.
As of May 11th, 2026.
Light refreshments (breakfast) rate is $12 per person, and the modest meal (lunch) rate is $20 per person.
- Light Refreshments (Breakfast/Snack): Up to 50% of the US General Services Administration (“GSA”) breakfast rate for New York City. Light refreshments consist of light fare such as fruit, pastries, yogurt, and comparable items, along with beverages like juice, soft drinks, water, and coffee.
- Modest Meals (Lunch): Up to 75% of the GSA lunch rate for New York City. Modest meals consist of items like sandwiches, salads, and similar fare, along with beverages such as soft drinks, water, and coffee.
- After-Hours Meals (Dinner): For infrequent, approved after-hours events, up to 75% of the GSA Dinner rate for New York City. After hours meals may consist of warm or cold food and non-alcoholic beverages served during dinnertime at on-site meetings or events. Examples may include food at faculty senate meetings, board meetings, or at student recruitment events.
How to Order
- Run a budget query to ensure there are sufficient funds for the purchase. For assistance running budget queries, refer to the How to Run the OTPS Budget Overview Query guide.
- Contact the Office of Purchasing and Contracting to determine if Tax Levy funds may be used to purchase catering services or light refreshments for the event.
- Create a requisition in CUNYBuy. For assistance creating requisitions, refer to the CUNYBuy Hub. Be sure the following documents have been attached to the requisition:
- a quote from the vendor
- an event program, flyer, or agenda
- RSVP or attendance list
- Department supervisor and approver approve the requisition. For assistance approving requisitions, refer to the CUNYBuy Hub.
When You Receive Your Order
Create a receipt in CUNYfirst. For assistance creating receipts, refer to the CUNYBuy Hub.
Attach the vendor’s invoice, flyer, or agenda, sign-in sheet/RSVP/attendance list, and a letter of justification to the receipt in CUNYBuy.
If There Is a Problem With Your Order
If there is a problem with your order, contact the vendor directly.
Contact
Office of Purchasing and Contracting
718.951.5133
Shared Services (Requisitons)
718.951.516
Summary of Policy Changes (from December 9th, 2025)
Per-Person Dollar Limits Removed
Previous Policy: Fixed limits applied ($8 for light refreshments, $15 for modest meals).
New Policy: Fixed amounts have been replaced with dynamic limits tied to the GSA per diem rates for New York City:
New Policy: Fixed amounts have been replaced with dynamic limits tied to the GSA per diem rates for New York City:
Strict Cap on Gratuities
Previous Policy: The per-person limit loosely included “tips, incidentals, and delivery charges.”
New Policy: Gratuities are now strictly capped at no more than 20% of the cost of the food and beverages. This must be factored into the maximum per-person allowance.
New Policy: Gratuities are now strictly capped at no more than 20% of the cost of the food and beverages. This must be factored into the maximum per-person allowance.
After-Hours Meals Now Permitted
Previous Policy: Did not explicitly define or allow dinnertime meals.
New Policy: Adds an “After-Hours Meals (Dinner)” category. For infrequent, approved after-hours events (like faculty senate or board meetings), you may expense up to 75% of the GSA Dinner rate for New York City.
New Policy: Adds an “After-Hours Meals (Dinner)” category. For infrequent, approved after-hours events (like faculty senate or board meetings), you may expense up to 75% of the GSA Dinner rate for New York City.
Minimum Meeting Duration Shift
Previous Policy: Food could never be served at meetings under two hours.
New Policy: The language is slightly more flexible, stating that meals or beverages should not be served at meetings scheduled for less than two hours.
New Policy: The language is slightly more flexible, stating that meals or beverages should not be served at meetings scheduled for less than two hours.
Updated Rules for Recognition & Social Events
Previous Policy: Banned all social events (including graduations) and all student/employee recognition events.
New Policy: * Funerals and baby showers are now explicitly added to the banned list.
Student and employee recognition events are now conditionally allowable, provided they strictly follow City Directive 6 or State Guidelines (depending on the funding source).
New Policy: * Funerals and baby showers are now explicitly added to the banned list.
Student and employee recognition events are now conditionally allowable, provided they strictly follow City Directive 6 or State Guidelines (depending on the funding source).
New $3,000 Pre-Approval Threshold
Previous Policy: General pre-approval from Purchasing was required.
New Policy: Any meeting expense expected to exceed $3,000 must now have prior written approval from the Finance Office, Business Manager, or equivalent.
New Policy: Any meeting expense expected to exceed $3,000 must now have prior written approval from the Finance Office, Business Manager, or equivalent.
Clarification on Employee Offsite Meals
Previous Policy: Banned meals solely for CUNY employees while not in Travel status.
New Policy: Clarifies that this restriction applies specifically to leaving the campus. Meals solely for CUNY employees taken offsite, while not in Travel status, cannot be paid with tax levy funds.
New Policy: Clarifies that this restriction applies specifically to leaving the campus. Meals solely for CUNY employees taken offsite, while not in Travel status, cannot be paid with tax levy funds.