N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1642-8.4

Current through Register Vol. 46, No. 45, November 2, 2024

Section 1642-8.4 - Payroll

(a) This form should be prepared at the close of each payroll period to support the accounts payable voucher drawn for the net amount of the payroll. The payroll itself shall be supported by the attendance reports for the pay period. The specimen form of payroll, shown as Exhibit 29 of Appendix S-8, reflects a semimonthly pay period for all employees but may be readily adapted in connection with other pay periods. The payroll shall indicate the name of each employee, his occupation, or job title, number of hours worked, rate of pay, gross amount earned, itemization of all deductions, net amount paid, check number, and should have provision for the employee's signature. Under the Public Housing Law, the employee's signature on the payroll or payroll check constitutes an accord and satisfaction, unless qualified as having been made under protest.

(b) Employee's earnings records in permanent form showing all payments and deductions, shall be maintained for each employee. In this connection, a payroll system which permits posting of individual employee's earnings records as a by-product of the preparation of the payroll is recommended.

(c) In preparing the payroll (Exhibit 29, Appendix S-8) it is preferable that management and administrative employees be entered first, followed by operating and maintenance employees. Overtime shall be indicated by entries in colored ink, or other means of identification, in column 4. At the end of the payroll period, columns 7, 8 and 9 should be totalled at the foot of the form. The total of column 7 of the payroll (amount earned) must be in agreement with the total column of the payroll summary analysis (Exhibit 32, Appendix S-8) as evidenced in the specimen form appended. Slight differences may occur at times between the totals reflected in these two columns due to variances occasioned by the converting of the wages of salaried employees to an hourly basis, in which case adjustments will be necessary. Upon completion and approval of the payroll form at the end of the payroll period, an accounts payable voucher supported by the payroll is drawn in accordance with paragraph (5) of subdivision (c) of section 1642-2.4.

N.Y. Comp. Codes R. & Regs. Tit. 9 §§ 1642-8.4