New York - FY 05

Cities not appearing below may be located within a county for which rates are listed. To determine what county a city is located in, click here for the National Association of Counties (NACO) website (a non-federal website).

NOTE: If neither the city nor the county is listed, the location is a standard CONUS destination with a rate of $60.00 for lodging and $31.00 for meals and incidental expenses (M&IE).

State Tax Rates & Exemption Forms

Properties at Per Diem (FedRooms)

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Primary Destination County Max Per Diem Rate
ALBANY ALBANY 92   47   139 35.25
BINGHAMTON
(October 1 - May 5) 		BROOME 60   31   91 23.25
BINGHAMTON
(May 6 - September 30) 		BROOME 76   31   107 23.25
BUFFALO ERIE 81   43   124 32.25
CARLE PLACE / GARDEN CITY / GLEN COVE / GREAT NECK / PLAINVIEW / ROCKVILLE CENTRE / SYOSSET / UNIONDALE / WOODBURY
(January 10 - September 30) 		NASSAU 159   47   206 35.25
CARLE PLACE / GARDEN CITY / GLEN COVE / GREAT NECK / PLAINVIEW / ROCKVILLE CENTRE / SYOSSET / UNIONDALE / WOODBURY
(October 1 - January 9) 		NASSAU 141   47   188 35.25
GLENS FALLS
(June 1 - August 31) 		WARREN 103   39   142 29.25
GLENS FALLS
(September 1 - May 31) 		WARREN 69   39   108 29.25
ITHACA TOMPKINS 100   39   139 29.25
KINGSTON ULSTER 73   43   116 32.25
LAKE PLACID
(March 1 - June 30) 		ESSEX 81   43   124 32.25
LAKE PLACID
(July 1 - August 31) 		ESSEX 135   43   178 32.25
LAKE PLACID
(September 1 - February 28) 		ESSEX 100   43   143 32.25
MANHATTAN
(January 1 - April 30) 		INCLUDES THE BOROUGHS OF MANHATTAN, BROOKLYN, QUEENS, THE BRONX, AND RICHMOND COUNTY 177   51   228 38.25
MANHATTAN
(May 1 - June 30) 		INCLUDES THE BOROUGHS OF MANHATTAN, BROOKLYN, QUEENS, THE BRONX, AND RICHMOND COUNTY 200   51   251 38.25
MANHATTAN
(July 1 - August 31) 		INCLUDES THE BOROUGHS OF MANHATTAN, BROOKLYN, QUEENS, THE BRONX, AND RICHMOND COUNTY 177   51   228 38.25
MANHATTAN
(September 1 - December 31) 		INCLUDES THE BOROUGHS OF MANHATTAN, BROOKLYN, QUEENS, THE BRONX, AND RICHMOND COUNTY 208   51   259 38.25
NIAGARA FALLS
(May 1 - September 30) 		NIAGARA 85   39   124 29.25
NIAGARA FALLS
(October 1 - April 30) 		NIAGARA 60   39   99 29.25
NYACK / PALISADES ROCKLAND 100   43   143 32.25
OWEGO TIOGA 80   35   115 26.25
POUGHKEEPSIE DUTCHESS 100   43   143 32.25
RIVERHEAD / RONKONKOMA / MELVILLE SUFFOLK 126   43   169 32.25
ROCHESTER MONROE 77   47   124 35.25
SARATOGA SPRINGS / SCHENECTADY
(July 1 - August 31) 		SARATOGA AND SCHENECTADY 118   43   161 32.25
SARATOGA SPRINGS / SCHENECTADY
(September 1 - June 30) 		SARATOGA AND SCHENECTADY 81   43   124 32.25
SYRACUSE ONONDAGA 76   39   115 29.25
TARRYTOWN WESTCHESTER (EXCEPT WHITE PLAINS) 121   47   168 35.25
TROY RENSSELAER 72   31   103 23.25
WATERLOO / ROMULUS
(June 1 - October 31) 		SENECA 86   35   121 26.25
WATERLOO / ROMULUS
(November 1 - May 31) 		SENECA 67   35   102 26.25
WEST POINT
(May 6 - September 30) 		ORANGE 94   39   133 29.25
WEST POINT
(October 1 - May 5) 		ORANGE 88   39   127 29.25
WHITE PLAINS CITY LIMITS OF WHITE PLAINS 131   47   178 35.25