Human Resources and Administration Policy Manual Please read the following statements, sign below and return to the Human Resources Department. I have received and acknowledge that I am required to read a copy of the Long Island Power Authority’s (“LIPA” or the “Authority”) Human Resources and Administration Policy Manual (the “Manual”) and that the policies, procedures and benefits described in it are subject to change at the sole discretion of LIPA at any time in accordance with LIPA’s By-laws. I understand that this Manual is not a contract of employment. Nothing contained in this Manual creates or may be construed as creating anything other than employment-at-will. I understand that employment-at-will means that my employment is not guaranteed for any period of time and either I or LIPA may end the employment relationship at any time without notice and for any non-discriminatory reason. I am also aware that I am obligated to certify my compliance with the Employee Code of Ethics and Conduct on an annual basis during my employment, in addition to following the policies contained in this Manual and in the Employee Handbook.

________________________________ Employee Name

_______________________ Position

Insert Table of Contents Overview of Sections: Employment Background and Reference Checks Post-Employment Activities of LIPA Employees Diversity Policy Internal Transfers/Promotions Nepotism, Employment of Relatives and Personal Relationships Separation of Employment Return of Company Property Rehire Workplace Safety Safety Suspicious Packages Fire Emergency Procedures Workplace Bullying Workplace Expectations Outside Employment/Activities Inclement Weather Call-In Policy Progressive Discipline Employment Documents Access to Personnel Files Workplace Conduct Non-Disclosure Dress Code Smoking Use of Equipment and Vehicles Pool Vehicles Remote Access and Laptop Security Catering Cellular Phone Usage Cellular Phone/Blackberry Issuance Bring Your Own Device Long Island Power Authority Mobile Device (iPhone, Blackberry) User Agreement Workplace Visitors Workplace Monitoring Security Inspections Gifts Americans with Disabilities Act (ADA) and the ADA Amendments Act (ADAAA) Confidentiality Social Media—Acceptable Use

Solicitations, Distributions and Posting of Materials Compensation Timekeeping Performance and Salary Review On-Call Pay (nonexempt employees) Reimbursement for Travel and Travel Approval Process Meal Reimbursements Time Off/Leaves of Absence Leaves of Absence Family and Medical Leave Bereavement Leave Military Leave Jury Duty Witness Duty Time Off to Vote Nursing Mothers Blood Donation Leave Benefits List of LIPA’s Officers (for benefit purposes) LIPA Employee Benefits Benefits Continuation Workers’ Compensation Insurance Relocation Benefits Educational Assistance Employee Assistance Program (EAP)

EMPLOYMENT Background and Reference Checks To ensure that individuals who join LIPA are well qualified and to ensure that LIPA maintains a safe and productive work environment, it is our policy to conduct pre-employment background checks on all applicants who accept an offer of employment. Background checks may include verification of any information on the applicant’s resume or application form. All offers of employment are conditioned on receipt of a background check report that is acceptable to LIPA. All background checks are conducted in conformity with the Federal Fair Credit Reporting Act, the Americans with Disabilities Act, and state and federal privacy and antidiscrimination laws. Reports are kept confidential and are only viewed by individuals involved in the hiring process. If information obtained in a background check would lead LIPA to deny employment, a copy of the report will be provided to the applicant, and the applicant will have the opportunity to dispute the report’s accuracy. Background checks may include a criminal record check, although a criminal conviction does not automatically bar an applicant from employment. LIPA also reserves the right to conduct a background check for current employees to determine eligibility for promotion or reassignment in the same manner as described above. Post-Employment Activities of LIPA Employees There are post-employment restrictions placed on employee’s activities pursuant to §73 of the Public Officers Law, which are summarily presented below, and are also contained in the Authority’s Employee Code. Two-year bar -- Former LIPA officer and employees may not, within a period of two years after leaving LIPA employment, appear or practice before LIPA or receive compensation for any services rendered in relation to any case, proceeding, application or other matter before LIPA. Lifetime bar -- Former LIPA officers and employees may not appear, practice, communicate or otherwise render services before any State agency, or receive compensation for such services in relation to any case, proceeding, application or transaction with which they were directly concerned and in which they personally participated while employed by LIPA, or was under their active consideration. The Joint Commission on Public Ethics defines “appear” to include making a telephone call, as well as sending a letter, fax or e-mail.

EXCEPTIONS There are two exceptions. One is the government‐to‐government exception, which allows someone who goes to work for another government entity, at any level, to appear before the former agency, regardless of how much time has elapsed since the individual left LIPA service. The other major exception is for “ministerial matters,” i.e. matters that the agency handles by the thousands, if not millions of times a day. For example, a former employee of the Department of Motor Vehicles may still renew his or her driver’s license. Please refer to the Employee Code (located on the LIPA intranet) for additional information. Individuals with questions may contact their LIPA’s Ethics Officer, Lynda Nicolino or may contact the New York State Joint Commission on Public Ethics at (518) 408‐3976. Diversity Policy LIPA is committed to fostering, cultivating and preserving a culture of diversity and inclusion. Our human capital is the most valuable asset we have. The collective sum of the individual differences, life experiences, knowledge, inventiveness, innovation, self-expression, unique capabilities and talent that our employees invest in their work represents a significant part of not only our culture, but our reputation and company’s achievement as well. We embrace and encourage our employees’ differences in age, color, disability, ethnicity, family or marital status, gender identity or expression, language, national origin, physical and mental ability, political affiliation, race, religion, sexual orientation, socio-economic status, veteran status, and other characteristics that make our employees unique. LIPA’s diversity initiatives are applicable—but not limited—to our practices and policies on recruitment and selection; compensation and benefits; professional development and training; promotions; transfers; layoffs; terminations; and the ongoing development of a work environment built on the premise of gender and diversity equity that encourages and enforces: • • • •

Respectful communication and cooperation between all employees. Teamwork and employee participation, permitting the representation of all groups and employee perspectives. Work/life balance through flexible work schedules to accommodate employees’ varying needs. Employer and employee contributions to the communities we serve to promote a greater understanding and respect for the diversity.

All employees of LIPA have a responsibility to treat others with dignity and respect at all times. All employees are expected to exhibit conduct that reflects inclusion during work, at work functions on or off the work site, and at all other company-sponsored and participative events. All employees are also required to attend and complete diversity awareness training to enhance their knowledge to fulfill this responsibility.

Any employee found to have exhibited any inappropriate conduct or behavior against others may be subject to disciplinary action. Employees who believe they have been subjected to any kind of discrimination that conflicts with the company’s diversity policy and initiatives should seek assistance from a supervisor or the Human Resources department. Internal Transfers/Promotions Employees with more than twelve months of service may request consideration to transfer to other jobs as vacancies become available and will be considered along with other applicants. At the same time, the company may initiate transfers of employees between departments and facilities to meet specified work requirements and reassignment of work requirements. LIPA offers employees promotions to higher-level positions when appropriate. Management prefers to promote from within and may first consider current employees with the necessary qualifications and skills to fill vacancies above the entry level, unless outside recruitment is considered to be in the company’s best interest. To be considered, employees must have held their current position for at least 12 months, have a satisfactory performance record and have no disciplinary actions during the last 12 months. Management retains the discretion to make exceptions to the policy. Nepotism, Employment of Relatives and Personal Relationships LIPA wants to ensure that corporate practices do not create situations such as conflict of interest or favoritism. This extends to practices that involve employee hiring, promotion and transfer. Close relatives, partners, those in a dating relationship or members of the same household are not permitted to be in positions that have a reporting responsibility to each other. Close relatives are defined as husband, wife, domestic partner, father, mother, father-in-law, mother-in law, grandfather, grandmother, son, son-in-law, daughter, daughter-in law, uncle, aunt, nephew, niece, brother, sister, brother-in-law, sister-in-law, step relatives, cousins and domestic partner relatives. If employees begin a dating relationship or become relatives, partners or members of the same household and if one party is in a supervisory position, that person is required to inform management and the Director of Human Resources and Administration of the relationship. LIPA reserves the right to apply this policy to situations where there is a conflict or the potential for conflict because of the relationship between employees, even if there is no direct-reporting relationship or authority involved. Separation of Employment Separation of employment within an organization can occur for several different reasons.

Resignation: Although we hope your employment with us will be a mutually rewarding experience, we understand that varying circumstances cause employees to voluntarily resign employment. Resigning employees are encouraged to provide two weeks’ notice, preferably in writing, to facilitate a smooth transition out of the organization. If an employee provides less notice than requested, the employer may deem the individual to be ineligible for rehire depending on the circumstances regarding the notice given and the employee is ineligible to receive payment of unused accruals including vacation and compensatory time. Retirement: Employees who wish to retire are required to notify their department director and the Human Resource department in writing at least one (1) month before the planned retirement date. Job abandonment: Employees who fail to report to work or contact their supervisor for three (3) consecutive workdays shall be considered to have abandoned the job without notice, effective at the end of their normal workday on the third day. The supervisor shall notify the Director of Human Resources and Administration at the expiration of the third workday and initiate the paperwork to terminate the employee. Employees who are separated due to job abandonment are ineligible to receive accrued benefits and are ineligible for rehire. Termination: LIPA employees are employed on an at-will basis, and the company retains the right to terminate an employee at any time. Return of Company Property The separating employee must return all company property at the time of separation, including uniforms, cell phones, keys, PCs and identification cards. Failure to return some items may result in deductions from the final paycheck. An employee will be required to sign the Wage Deduction Authorization Agreement to deduct the costs of such items from the final paycheck. The separating employee shall contact the Human Resource department as soon as notice is given to schedule an exit interview. The interview will be on the employee’s last day of work or another day, as mutually agreed on. Accrued vacation leave will be paid in the last paycheck unless the employee resigned and did not give and work a full two weeks’ notice. Rehire Former employees who left LIPA in good standing and were classified as eligible for rehire may be considered for reemployment. An application must be submitted to the Human Resources department, and the applicant must meet all minimum qualifications and requirements of the position. An applicant or employee who is terminated for violating policy or who resigned in lieu of termination from employment due to a policy violation will be ineligible for rehire.

WORKPLACE SAFETY Safety LIPA provides information to employees about workplace safety and health issues through regular internal communication channels such as staff meetings, supervisor-employee meetings, bulletin board postings, memos, or other written communications. Each employee is expected to obey safety rules and to exercise caution in all work activities. Employees must immediately report any unsafe condition to the appropriate supervisor. Employees who violate safety standards, who cause hazardous or dangerous situations, or who fail to report or, where appropriate, remedy such situations, may be subject to disciplinary action, up to and including termination of employment. In the case of accidents that result in injury, regardless of how insignificant the injury may appear, it is important that it be reported immediately. Employees must complete an Incident/Accident Report and forward it to the Director of Human Resources and Administration. (see Appendix _) Such reports are necessary to comply with laws and initiate insurance and workers’ compensation benefits procedures. Drug Testing LIPA employees may be asked to provide body substance samples (such as urine and/or blood) if there is a reasonable suspicion of illicit or illegal use of drugs and alcohol. Refusal to submit to drug testing may result in disciplinary action, up to and including termination of employment. Assistance LIPA recognizes that alcohol and drug abuse and addiction are treatable illnesses. LIPA also realizes that early intervention and support improve the success of rehabilitation. To support our employees, our drug-free workplace policy:

Encourages employees to seek help if they are concerned that they or their family members may have a drug and/or alcohol problem. Encourages employees to utilize the services of qualified professionals in the community to assess the seriousness of suspected drug or alcohol problems and identify appropriate sources of help. Offers all employees and their family members assistance with alcohol and drug problems through the EAP. Allows the use of accrued paid leave while seeking treatment for alcohol and other drug problems.

The Employee Assistance Program (EAP) provides confidential counseling and referral services to employees for assistance with such problems as drug and/or alcohol abuse or addiction. It is

the employee’s responsibility to seek assistance from the EAP prior to reaching a point where his or her judgment, performance, or behavior has led to imminent disciplinary action. Participation in the EAP after the disciplinary process has begun may not preclude disciplinary action, up to and including termination of employment. Treatment for alcoholism and/or other drug use disorders may be covered by the employee benefit plan. However, the ultimate financial responsibility for recommended treatment belongs to the employee. Consequences One of the goals of our drug-free workplace policy is to encourage employees to voluntarily seek help with alcohol and/or drug problems. If, however, an individual violates the policy, the consequences may be serious. If an employee violates the policy, he or she may be subject to disciplinary action up to and including termination. In addition to disciplinary action, an employee may be required to enter rehabilitation. An employee required to enter rehabilitation who fails to successfully complete it and/or repeatedly violates the policy will be terminated from employment at LIPA’s discretion. Nothing in this policy prohibits the employee from being disciplined or discharged for other violations and/or performance problems. Notification of Convictions Any employee who is convicted of a criminal drug or alcohol offense in violation of this policy must notify the Chief Executive Officer in writing within five calendar days of the conviction. LIPA will take appropriate action within 30 days of such notification which may include, but is not limited to suspension, reassignment or termination which can be determined on a case-bycase basis at the discretion of the Chief Executive Officer. Confidentiality All information received by LIPA through the drug-free workplace policy is confidential communication. Access to this information is limited to those who have a legitimate need to know in compliance with relevant laws and management policies. Communication Communicating our drug-free workplace policy to LIPA’s employees is critical to our success. To ensure all employees are aware of their role in supporting our drug-free workplace policy:

All employees will receive a written copy of the policy. Employees will certify that they have received a copy of the policy.

Suspicious Packages

The safety of all employees is of paramount concern to LIPA. While threats to LIPA are not anticipated, employees are asked to use common sense and judicious behavior when receiving and handling mail and packages sent to our offices. The following protocol was established to ensure employees’ safety at all times. How to Identify Suspicious Packages Received  Packages that are unexpected or from someone unfamiliar to you.  Packages with no return address or one that cannot be identified as legitimate.  Packages addressed to the wrong person or to a person who is no longer an employee of LIPA.  Packages that are addressed to only a title, not a specific employee, or where the title is misspelled.  Packages where the address is misspelled, or badly typed or written.  Packages that show a city or state in the postmark that do not match the return address.  Packages that are of unusual size, weight or shape (lumpy and/or lopsided).  Packages that have protruding wires, strange odors or stains.  Packages that have excessive tape or string.  Packages that are marked with restrictive endorsements (ex. Confidential or Personal).  Packages with excessive postage. If you believe you have received a suspicious package –     

Do not open the package. Isolate the suspicious package. Immediately wash your hands with soap and water. Do not allow anyone else to handle the suspicious package. Notify the Director of Security. If the Director of Security is not available, notify the Director of Human Resources and Administration. They will notify the proper authorities.  Notify all people who may have handled the package and advise them to wash their hands immediately with soap and water.  Any employees who come in contact (or think they may have come in contact) with the suspicious package are urged to shower with soap and water as soon as practical.  Keep a log of all persons who may have come into contact with the suspicious packages, along with contact information, and have it available for the proper authorities. Fire Emergency Procedures ELEVATORS SHOULD NEVER BE USED FOR AN EMERGENCY EVACUATION UNLESS OTHERWISE INSTRUCTED BY THE FIRE DEPARTMENT. HOW TO REPORT A FIRE Any person discovering fire or smoke should follow the procedures listed below: 1. Call the Fire Department: Uniondale 516-742-3300 or 911

2. Call the Security Guard Station at 516-794-2346 and then notify Director of Human Resources and Administration X823 EVACUATION PROCEDURES 1. During a fire emergency, the alarm system will be activated. Upon hearing this signal, proceed to the nearest fire exit stairway, and exit the building. If you work in an office please leave your door open for the Fire Wardens to check you’ve evacuated and then close. (Elevators should never be used.) 2. Walk to the nearest stairway in an orderly manner. Remain calm, do not run or panic. When evacuating the floor, leave all office doors open. The last person to enter the stairway should close the fire exit door as this will help confine a fire until the Fire Department arrives. Searchers will close doors as they search the premises. 3. After entering the stairway stay near the wall so the Fire Department can use the handrail to pull up their equipment. Talking should be kept to a minimum so you can hear all announcements from the Fire Command Station. 4. SMOKING IS NOT ALLOWED DURING AN EMERGENCY EVACUATION. 5. A Fire Warden, Assistant Fire Warden and/or Searchers/Helpers will assist all handicapped personnel and/or pregnant women down the stairs and to facilitate an orderly evacuation of the LIPA offices. 6. When the evacuation has been completed, do not re-enter the area until it has been declared safe to re-enter by the Fire Department. NOTE: Do not attempt to fight a fire yourself. Do not run. Walk quickly. Do not panic. Remain calm, wait for help if necessary. Do not open doors that feel hot. Do not go back for personal property or for any other reason. Advise and escort all guest/visitors. IF EXPOSED TO HEAT OR SMOKE, DROP AND REMAIN CLOSE TO THE FLOOR. ASSEMBLY AREA In the event of an evacuation, all employees will assemble on the south side of the parking lot west of the Omni Building just past the orange fire hydrant, directly across from the Cradle of Aviation Museum (see Appendix B - map for additional details). Upon arrival to the LIPA Assembly Area employees should check-in with one of the Fire Wardens. This will allow the

Fire Warden to ascertain that all personnel are accounted for. If any individuals are missing, the Fire Department will be notified. FIRE WARDEN Director of Human Resources and Administration – Barbara Ann Dillon This is a LIPA employee who serves as a contact and is the representative responsible for orderly evacuation of the LIPA office in the event of a fire or other emergency. This individual should be familiar with the location of all fire exits and fire extinguishers, know all employees in the office suite and maintain a list containing the name and work location of any person dependent on a wheelchair or possessing a disability which would affect normal mobility. The Fire Warden is responsible for facilitating the evacuation of the mobility impaired, and will assign no less than two Helpers, as set forth below, to assist with the evacuation of such individuals. ASSISTANT FIRE WARDEN Ken Kane This is a LIPA employee that assists the Fire Warden in the event of an emergency and assumes the Fire Warden’s job in his/her absence. SEARCHERS/HELPERS William Funk/ Corey Horowitz/Mary Montesa/Bobbi O’Connor Searchers/helpers will check men’s and ladies’ rest rooms and any other office areas where the individuals may not hear or become aware that there is a need to evacuate the premises. Helpers will assist the Fire Warden and the Assistant Fire Warden with evacuating the premises as necessary, including with respect to evacuating the mobility impaired. Workplace Bullying LIPA defines bullying as repeated inappropriate behavior, either direct or indirect, whether verbal, physical or otherwise, conducted by one or more persons against another or others, at the place of work and/or in the course of employment. The purpose of this policy is to communicate to all employees that LIPA will not tolerate bullying behavior. Employees found in violation of this policy will be disciplined up to and including termination. Bullying may be intentional or unintentional. However, it must be noted that where an allegation of bullying is made, the intention of the alleged bully is irrelevant and will not be given consideration when meting out discipline. As in sexual harassment, it is the effect of the behavior upon the individual that is important. LIPA considers the following types of behavior examples of bullying: Verbal bullying: Slandering, ridiculing or maligning a person or his/her family; persistent name calling that is hurtful, insulting or humiliating; using a person as the butt of jokes; abusive and offensive remarks. Physical bullying: Pushing, shoving, kicking, poking, tripping, assault or threat of physical assault; damage to a person’s work area or property.

Gesture bullying: Nonverbal threatening gestures or glances that convey threatening messages. Exclusion: Socially or physically excluding or disregarding a person in work-related activities.

WORKPLACE EXPECTATIONS Outside Employment/Activities Employees may hold outside employment/activities as long as it is not in conflict with their LIPA duties, they meet the performance standards of their job with LIPA and have received prior, written approval from the Chief Executive Officer. An employee designated as a “Policy Maker” and earning in excess of $4,000 annually in his or her outside employment/activity must also secure approval from the Joint Commission on Public Ethics (the “Commission) A form is available from the Human Resources Department for this purpose. (see Appendix C) If LIPA determines that an employee’s outside employment/activity interferes with performance or the ability to meet the requirements of LIPA as they are modified from time to time, the employee may be asked to terminate the outside employment/activity if he or she wishes to remain employed by LIPA. Outside employment/activity that constitutes a conflict of interest is prohibited. Employees may not receive any income or material gain from individuals outside LIPA for materials produced or services rendered while performing their jobs. Inclement Weather The Long Island Power Authority (“LIPA”) maintains the policy of remaining open during bad or inclement weather unless municipal or state government rulings require the closing of the office. Employees must make every reasonable effort to get to work, or continue working if already in the office, unless otherwise notified. At times, emergencies such as severe weather, fires, power failures, or earthquakes can disrupt LIPA’s Transmission and Distribution (“T&D”) system. All LIPA employees are required to be available to assist PSEG LI’s restoration efforts or maintain LIPA’s business operations. Therefore, all LIPA employees are required to report to work regardless of weather conditions, unless otherwise notified; reporting to work at the required place and time is imperative and failure to do so will result in disciplinary action, up to and including termination. All requests for exceptions must be submitted to the Director of Human Resources and Administration. The requests will be reviewed with the department supervisor and /or the Chief Executive Officer for a determination whether an employee will be excused from reporting to work. Special family considerations such as child care and other unique circumstances must be considered by the employee in advance and it is each employee’s responsibility to make necessary and timely arrangements so he or she is available for the start and duration of his or

her work assignment. Requests for time off due to scheduled travel vacations and other firm family commitments (i.e. weddings) will be handled on a case-by-case basis by the Director of Human Resources and Administration and the Chief Executive Officer. Consideration will be given to non-reimbursable costs (i.e. airline/cruise tickets and hotel cancellation penalties) that would be incurred by the employee in the event he or she is required to work. Alternatives to be considered in such cases include allowing the employee to take all or part of his or her scheduled vacation and/or all or partial compensation for the costs incurred. Please note that any actions taken by LIPA in a particular situation shall not be considered a precedent for how any other or future situations will be handled. Call- In Policy When you are unable to report to work at your regularly scheduled time, you are expected to call off at least 2 hour(s) in advance to your supervisor. Supervisors should be contacted on their mobile devices. You must give the time you called, the duration of your absence and the reason. Unless you have your supervisor’s or Human Resources approval, you must continue to call in each day of your absence. If you have been previously certified to take FMLA leave, you must mention that your absence is for an FMLA-approved purpose. If you have not been previously certified to take FMLA and you believe you need an FMLA leave, you must contact Human Resources for the FMLA paperwork. If you are unable to comply with this policy due to an emergency or other extenuating circumstances, you (or if you are unable to call, a family member) must call as soon as possible and you will be expected to supply a satisfactory explanation for your failure to comply. Employees who do not comply with this policy and are unable to provide a satisfactory reason for failure to comply may be denied FMLA leave and the absence will be considered a violation of LIPA’s attendance policy. Progressive Discipline Employment with LIPA is "at will," which means it is subject to termination by either LIPA or the employee at any time, for any reason. There are no contractual relationships between LIPA and an employee, and letters, benefit or policy statements, performance appraisals, employee handbooks or other employee communications should not be interpreted as such. No one has the authority to enter into any oral or written employment contract except the Chief Executive Officer Employee Responsibility It is the duty and the responsibility of every employee to be aware of and abide by existing policies and guidelines. It is also the responsibility of the employee to perform his/her duties to the best of his/her ability and to the standards as set forth in his/her job description or as otherwise established. Employees are encouraged to take advantage of all learning opportunities available and request additional instruction when needed. Responsibilities of Supervisors, Managers and Directors The immediate supervisor, manager or director must approach corrective measures in an objective manner. If the employee's performance of assigned task is the issue, the supervisor, manager or director

should generally look to see that proper instructions, appropriate orientation and training have been given and that the employee is aware of the job expectations. Not only single incidents, but also patterns of poor performance should be of concern as these are indicative of overall performance. If misconduct is the issue, the supervisor, manager or director should take steps to make sure that the employee has been made aware of the company's policies and regulations regarding the infraction. If in either case appropriate instruction or information was not communicated, a plan for such communication should be immediately developed and reviewed with the employee. Employee Conduct LIPA supports the use of progressive discipline to address conduct issues such as poor work performance or misconduct and to encourage employees to become more productive workers and conform their behavior to LIPA’s standards and expectations. Generally, a supervisor gives a warning to an employee to explain behavior that the supervisor has found unacceptable. There are two types of warning, verbal and written. A verbal warning is when a supervisor verbally counsels an employee about an issue of concern. A written record of the discussion, noting the date, event and recommended action, is usually placed in the employee's file for future reference. Written warnings are used for behavior or violations which a supervisor considers serious or where a verbal warning has not helped to change unacceptable behavior. An employee should recognize the grave nature of the written warning. Whenever an employee has been involved in a disciplinary situation that has not been readily resolved or when he/she has demonstrated an inability to perform assigned work responsibilities efficiently, the department head, in consultation with the Human Resources Department or designate, may place the employee on a performance improvement plan. This status will last for a predetermined amount of time not to exceed 90 days. Within this time period, the employee must demonstrate a willingness and ability to meet and maintain the conduct and/or work requirements as specified by the supervisor and the organization. At the end of the performance improvement period, the employee will either be returned to regular employee status or, if established goals are not met, dismissal may occur. LIPA reserves the right to administer appropriate disciplinary action for all forms of disruptive and/or inappropriate behavior. Each situation will be dealt with on an individual basis. Progressive disciplinary steps are not required before termination. LIPA has established general guidelines to govern the conduct of its employees. No list of policies or procedures can include all instances of conduct that can result in discipline and the examples below do not replace sound judgment or common sense behavior. Examples of employee conduct that would lead to discipline and the usual course of disciplinary action have been separated into four groups, according to the usual severity and impact of the infraction. Different violations may be handled differently depending on the group they are in. On the other hand, LIPA reserves the right to determine the appropriate level of discipline for any inappropriate conduct, including but not limited to demotion, oral and written warnings, suspension with or without pay and discharge. Because of FLSA requirements, exempt employees should not be suspended without pay for less than a week.

Group 1 1st Offense: Documented verbal warning. 2nd Offense: Documented written warning. 3rd Offense: Three-day suspension. 4th Offense: Termination of employment. Creating conflict with coworkers, supervisors, consultants, contractors or customers. Contributing to unsafe conditions. Smoking in non-smoking areas. Leaving the assigned work area or facility without the supervisor's permission. Loitering or loafing while on duty. Using facility telephones for unauthorized purposes. Disregarding the organization's dress code. Damaging or using organization-owned equipment without authorization. Abusing lunch and break periods. Removing, posting or altering notices on any bulletin board on company property without permission by your manager or Human Resources Department. Violating other rules or policies not specifically listed. Group 2 1st Offense: Written warning. 2nd Offense: Suspension. 3rd Offense: Termination. Failing to report injuries, damage to or an accident involving company equipment. Violating any safety rule. Negligence. Horseplay that results in personal injury or equipment damage. Spreading malicious rumors. Engaging in vulgar or abusive language or conduct toward others. Using facility communication systems inappropriately. Treating customers, contractors or coworkers in a discourteous, inattentive or unprofessional manner. Quitting early without notification or permission. Being absent for less than three days without notification or permission. Not complying with personnel file maintenance. Not following guidelines concerning notification of absenteeism.

Group 3 1st Offense: Dismissal. Dismissal is an immediate termination of employee for serious breaches of responsibility, unsatisfactory performance or misconduct. A supervisor or department head may impose dismissal after consultation with the Human Resources Department and with the approval of the Chief Executive Officer. Being absent for three or more days without notification or permission (also referred to as a voluntary quit or job abandonment). Fighting. Demonstrating insubordination, including but not limited to: o Refusal to do an assigned job. o Refusal to work overtime when required. o Refusal to render assistance. o Refusal to accept holiday work when assigned. o Insolent response to a work request. o Delay in carrying out an assignment. o Being dishonest, including but not limited to deception, fraud, lying, cheating or theft. o Having time card violations. o Sabotaging the facility, grounds or equipment. o Falsifying company records, such as employment applications and time cards, in any way. o Engaging in indecent behavior. o Possessing, being under the influence of or drinking intoxicants on the job. o Sleeping while on duty. o Concealing defective work. o Carrying a weapon on company property, including the parking lot. o Disclosing confidential records or information. o Soliciting gifts or tips from business-related contracts. o Demonstrating gross misconduct or other serious violations of LIPA’s policies or procedures. Absenteeism and Tardiness Unscheduled, unexcused absences due to injury or illness, even when following appropriate guidelines, may still be deemed excessive. Discipline for otherwise unexcused tardiness and absenteeism is generally applied as follows: the first two violations result in written warnings; the third, a three-day suspension; and the fourth, dismissal.

Employment Documents LIPA relies upon the accuracy of information contained in its employment application and an employee’s resume, as well as the accuracy of other data presented throughout the hiring process and employment. Any misrepresentations, falsifications, or material omissions in any of this

information or data may result in the exclusion of the individual from further consideration for employment, or, if the person has been hired, termination of employment. Access to Personnel Files LIPA maintains personnel records on all employees. In order to keep your personnel file up-todate, please notify the Human Resources Department within one week if there is a change in the following: your name, address, telephone number, changes in insurance beneficiary or dependents, or person to contact in case of an emergency. It is your responsibility to keep your file current. If you wish to review your personnel records, contact the Human Resources Department with advance notice to schedule an appointment. Please note that personnel records may be reviewed only in the office of the Director of Human Resources and Administration. LIPA treats the material contained in your personnel file confidentially and does not disclose information except as required or permitted by law. Unless you authorize LIPA in writing otherwise, only the following information will be provided in response to reference checks: job title, hire date, and termination date. Workplace Conduct LIPA strives to maintain a positive work environment where employees treat each other with respect and courtesy. Sometimes issues arise when employees are unaware that their behavior in the workplace may be disruptive or annoying to others. Many of these day-to-day issues can be addressed by politely talking with a co-worker to bring the perceived problem to his or her attention. In most cases, common sense will dictate an appropriate resolution. LIPA encourages all employees to keep an open mind and graciously accept constructive feedback or a request to change behavior that may be affecting another employee’s ability to concentrate and be productive. The following workplace etiquette guidelines are not necessarily intended to be hard and fast work rules. They are simply suggestions for appropriate workplace behavior to help everyone be more conscientious and considerate of co-workers and the work environment. Please contact the Director of Human Resources and Administration if you have any comments, concerns, or suggestions regarding these workplace etiquette guidelines. Always address employees respectfully, if necessary consult your supervisor for assistance. Always be respectful of another employee’s productivity and minimize unscheduled interruptions of other employees while they are working. Many work in open areas, be conscious of how your voice travels, and lower the volume of your voice when talking on the phone or to others in open areas. Be aware that this is a business environment and conduct appropriate respectful conversation. Monitor the volume when listening to music, voicemail, or a speakerphone that others can hear. Keep your personal workspace clean and neat at all times. Generally, less is more when it comes to office and cubicle

décor. Do not clutter or obstruct your work area and remember that files and papers should be neatly organized. Remember, your office or cubicle is an extension of yourself. Please do not maintain personal filing or storage here at LIPA. Please do not tape anything on walls. If it is worth hanging it should be framed. Use good judgment regarding what is posted on cubicle and office walls. (Ex: a calendar and/or documents that detail company policy are acceptable; offensive or suggestive materials are not permitted.) Please note: No files or documents, picture frames or any other items may be placed or stored on the top of employee cubicles. Be sensitive to scents and smells surrounding you. Keep your cubicle “odor free”. Keep radios and other listening devices to a minimum. Do not use the speaker phone function in a cubicle and close office or conference room doors while on conference calls. Facility Usage Expectations: Replace paper in the copy machine and printer paper trays when they are empty. Retrieve print jobs in a timely manner and be sure to collect all of your pages. Keep area around the copy machine and printers orderly and picked up. Be careful not to take or discard others’ print jobs or faxes when collecting your own. Assist in keeping the shared areas clean, pick up any of your waste or discarded papers. If you are a coffee drinker please brew a fresh pot of coffee if the pot is almost empty. Check to make sure the burner is not left on overnight or with an empty coffeepot on it. If you use the company kitchen please: discard uneaten food in the refrigerators wash, dry and put away any dishes that you have used The office refrigerator is provided as a convenience for employees to use during the workday. Be courteous. Don't fill the refrigerator, freezer and/or pantry with so much food that no one else has space and do not store food in the office refrigerator. Microwave ovens are also provided as a convenience to employees. Clean the microwave after each use and cover food to avoid splatters and messes. Keep eating in your workspace to a minimum. The kitchens have been designed to provide space for employees to sit and eat. Non-Disclosure

The protection of confidential business information and trade secrets is vital to the interests and the success of LIPA. Such confidential information and/or trade secrets include, but is not limited to, the following examples: Computer processes Computer programs and codes Customer lists Customer preferences Financial information Marketing strategies New materials research Pending projects and proposals Research and development strategies Technological data Employees who improperly use or disclose trade secrets or confidential business information will be subject to disciplinary action, up to and including termination of employment, as well as possible legal action, even if they do not actually benefit from the disclosed information. Dress Code LIPA is pleased and proud of the professional and competent workforce it employs. The image LIPA projects to its customers and all those individuals with whom it interacts must reflect an unwavering commitment to professionalism. LIPA expects all employees to dress in a manner that improves and reinforces our positive corporate image and commitment to professionalism. LIPA employees should be mindful of the business environment and dress appropriately for expected interaction with individuals with whom they will deal as a LIPA representative. Employees are expected to adhere to a business casual dress code policy. In general, business casual means dressing professionally, looking relaxed, yet neat and pulled together. Business casual dress is a middle ground between business formal wear and casual wear.. The following are examples of appropriate workplace apparel in accordance with LIPA’s business-casual dress code: For women: A reasonable length skirt or trousers of a non-jeans (denim) material combined with a top (such as a dress shirt, or sweater set) is considered acceptable. An informal dress with appropriate skirt length is also acceptable. For men: A combination of collared shirt (such as a dress shirt or polo shirt), trousers (such as khakis or blue, green, brown, or black trousers) with a belt. Jeans are not acceptable business casual attire. A blazer or business jacket can optionally be added. Unacceptable for either gender: rumpled or ripped clothing, T-shirts, miniskirts, underwear as outerwear, inappropriately revealing attire such as bare midriffs, shorts, sneakers or flip-flops.

If any employee has a question regarding this policy, he/she should consult with the Director of Human Resources and Administration. This policy applies to all LIPA employees regardless of work location (excluding construction sites and during storm assignments). Smoking In keeping with LIPA’s intent to provide a safe and healthful work environment, smoking is prohibited throughout the building and external perimeter areas. This policy applies equally to all employees, customers, and visitors. Use of Equipment and Vehicles Equipment and vehicles essential in accomplishing job duties are expensive and may be difficult to replace. When using LIPA property, employees are expected to exercise care, perform required maintenance, and follow all operating instructions, safety standards, and guidelines. Please notify the Director of Human Resources and Administration if any equipment, vehicles, machines, or tools appear to be damaged, defective, or in need of repair. Prompt reporting of damages, defects, and the need for repairs could prevent deterioration of equipment and possible injury to employees or others. The Director of Human Resources and Administration must be notified of any damage, defects, and the need for repairs on all LIPA vehicles. The Director of Human Resources and Administration can answer any questions about employees’ responsibility for maintenance and care of equipment or vehicles used on the job. The improper, careless, neglectful, destructive, or unsafe use or operation of equipment or vehicles, as well as excessive or avoidable traffic and parking violations, can result in disciplinary action, up to and including termination of employment. Pool Vehicles This is the policy regarding the care and use of LIPA pool vehicles. Please make sure you are familiar with this policy before operating any LIPA pool vehicle. Pool Vehicles This is the policy regarding the care and use of LIPA pool vehicles. Please make sure you are familiar with this policy before operating any LIPA pool vehicle.

Vehicle Use 1.

2. 3.

4. 5. 6.

Pool vehicles are to be driven by LIPA employees or by consultants/contractors on specific assignments, which are authorized by a LIPA director or managing director of the department. Vehicles are to be used for official purposes only. Official use shall be defined as being directly related to the performance of LIPA-related business. Drivers of pool vehicles must strictly observe all parking and traffic laws and regulations. Any fines will be the responsibility of the driver and accidents must be reported to Director of Human Resources and Administration. Any non-LIPA employee riding in a pool vehicle as a passenger must be participating in official LIPA business. No additional equipment is to be installed in official vehicles. All pool vehicles must be returned daily to the reserved parking spot on Level P-4 on the south east side of the parking garage of the Omni Building. Pool vehicles are not to be retained by employees overnight.

Usage Guidelines 1. 2. 3. 4.

5.

Seat Belts – NEW YORK STATE LAW requires seat belts to be worn at all times when operating and/or riding in a pool vehicle. Smoking – No smoking is permitted in any pool vehicle. Cell Phones – The use of hand held cell phones is strictly prohibited while driving LIPA vehicles. Penalties – A. Unauthorized use of a pool vehicle may result in the immediate suspension of the employee’s driving privileges and possible termination of employment with LIPA. B. Failure to use seat belts may result in an immediate suspension of the employee’s driving privileges. C. The commission of driving infractions while operating a pool vehicle may result in disciplinary action including the suspension or revocation of LIPA driving privileges. Driver Responsibilities – A. An employee must first have his or her supervisor’s approval to use a pool vehicle. Employees authorized to use a pool vehicle must have a valid operator’s license from the State of New York or the state in which the employee resides. The operator’s license must be carried when using a pool vehicle. B. A copy of the registration for each vehicle is located in the glove compartment and the inspection sticker should be current. If it is not, please report this as soon as possible.

6.

7.

8.

9.

Basic Steps in Obtaining and Using a Pool Vehicle – A. Pool vehicles may be reserved up to one week in advance. No requests will be accepted earlier than seven (7) days in advance. B. Complete the Pool Vehicle Request Form making sure to fill in all applicable spaces. C. Forward the completed form to the appropriate Administrative Assistant assigned to handle the forms. D. Once approval notification is sent, you will be assigned a vehicle, a set of car keys and the Pool Vehicle Pre-Inspection / Assignment Record. E. Before using the Pool Vehicle, check the odometer reading which has been recorded on the assignment record. If the reading doesn’t match, please notify the appropriate Administrative Assistant at the end of your trip. F. Safety Checks 1. Before leaving the parking area, please check to see that lights, horn, turn signals, brakes and windshield wipers are in proper working order. G. Obtaining Gasoline 1. Each pool vehicle is equipped with a gasoline credit card. All gas must be purchased with this card. 2. Pool vehicles must be re-fueled before returning the vehicle if the gas indicator show ½ tank of gas or less. Upon Completion of Trip – A. Return vehicle to the reserved parking spot on Level P-4 on the south east side of the parking garage. B. Record return mileage and time. C. Sign record D. Return keys and record to the appropriate Administrative Assistant. E. Note anybody damage on assignment record. F. Remove any trash from the vehicle. Tolls and Parking Fees – A. Reimbursement for tolls and parking fees paid by the employee while using a pool vehicle must be submitted on the employee expense reimbursement form. B. For travel on the NYS Thruway or MTA bridges and tunnels, the appropriate E-Z Pass will be located on the windshield of the vehicle. Accidents – Notify the Director of Human Resources and Administration immediately in all accident cases. Call the local police and request that a police report be taken of the accident. The driver is responsible to obtain a copy of the accident report and submit it to the Director of Human Resources and Administration. An accident report must be completed immediately, whether another car is involved or not. Get all information at the scene of the accident and submit the accident form MV-104

when required by NYS, and the Vehicle Incident Report to the Director of Human Resources and Administration within 24 hours. Blank forms can be obtained from the Director of Human Resources and Administration.

10.

In the event of any accident, regardless of how minor, the vehicle, if driver is able, must be returned to the office as soon as possible; this rule does not apply to more serious accidents where the vehicle must be towed. Driver Penalties – Drivers whose licenses have been suspended, revoked or otherwise restricted by a State Department of Motor Vehicle, a court or a police authority, must notify the Director of Human Resources and Administration in writing at the time of said suspension, revocation or restriction. This notice is intended to impose upon an employee the responsibility of notifying Management of his or her suspension, revocation or restriction of driving privileges. An employee whose license to drive has been suspended, revoked or otherwise restricted should not attempt to drive a pool vehicle or any other vehicle while on official business. Operation of a pool vehicle by an employee whose license has been suspended, revoked or otherwise restricted is an unauthorized use of an official pool vehicle and may subject the employee to disciplinary action, up to and including termination.

Gracia DeSilva manages the pool vehicle request process. Remote Access and Laptop Security Remote access provides employees a connection to the LIPA network from an offsite location. Authorized users can have access to their e-mail, Outlook, Word and Excel files, the LIPA Intranet and Knowledge Library, network drives and other business applications. Participation in a remote access program may not be a requirement for every employee. Access to the LIPA network from remote locations is provided to users in a secure and effective manner. This set of requirements defines a framework of implementation standards to protect the LIPA network and servers from the risks inherent in remote access without significantly impairing the quality of service to the remote user. When an individual remotely accesses LIPA systems, the overall security of those systems may be lowered and the potential exists for unauthorized access to data. Computers that remotely access LIPA systems are often not highly maintained with respect to security. Such computers can be penetrated by hackers or breached by active viruses, Trojans, and/or worms. When these computers remotely access LIPA systems hackers, Trojans, and worms can circumvent LIPA security mechanisms and cause extensive damage. This problem is exacerbated when a remote computer is connected to the Internet and to the LIPA network at the same time (e.g. when using broadband technology). Eligible employees who require remote access to the LIPA network are cautioned to utilize the utmost care so as to minimize the potential exposure to LIPA which may result from unauthorized use. Bring Your Own Device User Policy

The following policy governs the use of personal smartphones and tablets for remote access to LIPA IT resources. 1. Approved Devices – Only the following devices are supported. a. iPhone b. iPad c. Android d. Windows Phone 2. Maximum Number of Devices – Only one personal device per employee will be permitted without Human Resources approval. 3. Description of Services – Services are limited to email, contacts, and calendar. This is the same level of functionality currently supported with a LIPA issued device. LIPA IT may, at its own discretion, terminate service to a particular device if it is determined that the device has been unlocked, rooted, or otherwise poses a potential security risk to the organization. 4. Secure Connection & Setup – In order to gain access to LIPA email you must download and install the Good for Enterprise app. This is available for free from the Apple App Store or the Google Play Store. Contact LIPA IT to receive an activation code. You will enter that code along with your email address the first time that you run the app. The rest of the setup is completely automatic. 5. Device Support & Maintenance – LIPA IT will not perform support or maintenance for a personal device. Assistance with installation of the Good Technology app will be provided on a case by case basis, but troubleshooting of a personal device beyond that will not be the responsibility of LIPA IT. Long Island Power Authority Mobile Device (iPhone, Blackberry) User Agreement Copy of the User Agreement – everyone is required to read and agree with this, before their application for a Mobile device (iPhone, Blackberry)) is given: The Long Island Power Authority (“LIPA”) provides a mobile device (iPhone, Blackberry) for use by LIPA employees to further LIPA’s business objectives and purposes. All Users are expected to exercise reasonable business judgment and to comply with Corporate Policy in the use of any mobile device (iPhone, Blackberry) provided by LIPA. In addition, if the User is to receive and use the assigned Mobile device (iPhone, Blackberry), the User is required to read and accept this agreement. All Mobile devices (iPhone, Blackberry) are the property of LIPA and therefore are subject to audit by LIPA to ensure compliance with this agreement and LIPA policies. The User has no reasonable expectation of privacy when using their mobile device (iPhone, Blackberry), including the content of any communications or data transmitted or stored on the mobile device (iPhone, Blackberry). All data stored on or transmitted by the device (iPhone, Blackberry) are subject to monitoring, viewing, capturing, and auditing by LIPA. At any time, and for any

lawful purpose, LIPA may monitor, intercept, search and seize any communication or data transmitted or stored on the mobile device (iPhone, Blackberry) without notice to the User. At LIPA’s discretion or as legally required, all data stored on or transmitted by mobile device (iPhone, Blackberry) are subject to disclosure to law enforcement or other entities/persons without notice to the User. I.

Acceptable Uses

LIPA grants use of the mobile device (iPhone, Blackberry) to the undersigned USER only and must be used primarily for business purposes. Mobile device (iPhone, Blackberry) (including hardware, firmware and software) are to be used in the manner for which such resources were designed. Applications installed on the mobile device (iPhone, Blackberry) are to assist in the performance of LIPA business objectives and purposes and by LIPA IT staff only. No applications should be downloaded to the mobile device (iPhone, Blackberry) without prior approval from the IT-Staff.

II.

Prohibited Uses

Attempting to access or accessing Mobile device (iPhone, Blackberry) without proper authorization, or allowing another person to do so, is prohibited. Attempting to alter or altering the mobile device (iPhone, Blackberry) in any manner which would permit unauthorized use is prohibited. Illegal use of copyrighted materials (including software), violations of licensing agreements for software or hardware, and installation of pirated software or data are prohibited. Using the mobile device (iPhone, Blackberry) to access websites featuring pornography, gambling or any other unlawful subject, or the storage or transmission of such data on the mobile device (iPhone, Blackberry), is prohibited. Using the mobile device (iPhone, Blackberry) for any private business purpose or any compensated activity unrelated to LIPA is prohibited. Installation of any software is prohibited unless approved by LIPA IT and installed by LIPA IT. Users will not install any personal data i.e. photographs, music or videos on the mobile device (iPhone, Blackberry). Photographs, videos, and or sound recordings are permitted if for regular business practice. III.

User Obligations

In addition, the User is expected to: (1) refrain from using the mobile device (iPhone, Blackberry) in any way inconsistent with professional standards of business conduct; (2) cooperate with all requests and inquires by LIPA IT regarding mobile device (iPhone, Blackberry); and (3) understand and comply with the following obligations.

A.

Safeguard the mobile device (iPhone, Blackberry) and Maintain Cyber Security

As the authorized user of the mobile device (iPhone, Blackberry), the User shall: 1)

maintain authorized and standardized hardware, firmware and software configurations;

2)

adhere to all license agreements and assure that no purchases, installations and modifications of the mobile device (iPhone, Blackberry) are allowed unless specifically authorized by LIPA IT;

3)

ensure that data systems for which the User is responsible are protected against unauthorized access and /or physical damage;

4)

refrain from attempting to circumvent data protection or system security or interfering with the normal operation of computers, software, networks or communication systems;

5)

safeguard confidential information on the mobile device (iPhone, Blackberry) from improper disclosure; and

6)

immediately report any breach of security of the mobile device (iPhone, Blackberry) to the LIPA IT Help Desk.

The User must safeguard the mobile device (iPhone, Blackberry) as well as the data contained thereon. The User shall secure unattended mobile device (iPhone, Blackberry) when it is not in use. The User shall use passwords and other security features in accordance with LIPA policy in order to not comprise the effectiveness of IT security controls, e.g., improperly disabling or reconfiguring IT security features, disclosing passwords. If the User fails to safeguard the mobile device (iPhone, Blackberry) and permits non-authorized use, the User is responsible for such third person’s non-authorized usage of the mobile device (iPhone, Blackberry) as if the User was using the mobile device (iPhone, Blackberry). If the mobile device (iPhone, Blackberry) is damaged or not functioning properly, the User shall promptly report the damage or malfunction to the LIPA IT Help Desk. The User is responsible for promptly reporting lost or stolen mobile device (iPhone, Blackberry) to the LIPA IT Help Desk. . B.

Return of the mobile device (iPhone, Blackberry) to LIPA

The User has no property right or other interest in the mobile device (iPhone, Blackberry) or any information stored on the mobile device (iPhone, Blackberry), and the User is obligated to return the mobile device (iPhone, Blackberry) promptly upon LIPA’s request. If the User no longer has a business purpose or need for the mobile device (iPhone, Blackberry), the User shall promptly

return such mobile device (iPhone, Blackberry) to the LIPA IT Help Desk. If the User is no longer employed or contracted by LIPA, the User shall promptly return all assigned/provided mobile devices (iPhone, Blackberry). If the User fails to return the mobile device (iPhone, Blackberry) as required, the User shall be liable to LIPA for the value of such mobile device (iPhone, Blackberry), even if lost or stolen but not previously reported. LIPA IT maintains an inventory of the mobile device (iPhone, Blackberry). The User may be requested, from time to time, to acknowledge the User’s continued possession of and the working condition of those mobile device (iPhone, Blackberry), and, if requested, the User must promptly produce any requested IT Resource to IT for inspection or any other IT purpose.

C.

Unauthorized Applications and Information

LIPA IT will not provide support for any software or applications not approved for installation on the mobile device (iPhone, Blackberry). LIPA IT may remove any unauthorized software, applications or data at its sole discretion and without notice to the User. LIPA, its employees and/or agents shall not be liable to the User for the loss of any software, applications or data from the mobile device (iPhone, Blackberry), including the intentional removal of software, applications or data by LIPA. D.

Acceptance Acknowledgment

I have read and understand the terms and conditions of this agreement governing the use of LIPA mobile device (iPhone, Blackberry) policy. I understand this agreement covers the mobile device (iPhone, Blackberry) issued to me by LIPA. I further understand that the use of LIPA mobile device (iPhone, Blackberry) is a privilege, not a right, and that if the terms of this agreement are violated, LIPA may restrict, suspend or deny access to LIPA‘s mobile device (iPhone, Blackberry) and may discipline me, including demanding reimbursement for the value of the mobile device (iPhone, Blackberry) or other charges incurred by LIPA through improper or unauthorized use of the mobile device (iPhone, Blackberry). I also understand LIPA may refer the matter for prosecution, depending on the nature of the infraction.

X SIGNATURE

DATE

Catering Employees may order snacks and beverages when conducting meetings with guests and consultants at LIPA; however, the duration of the meeting must exceed two hours. Except for Board of Trustee meetings, coffee, tea and water may not be ordered for any meetings, as these beverages are already provided by LIPA. No food and/or beverages should be ordered for meetings whose only attendees are LIPA employees. Employees must submit a Catering Request form to the employee assigned to catering at least 24 hours in advance of their meeting; no verbal requests will be accepted. The Catering Request form must be approved and signed by the Officer in charge of the department. The employee assigned to catering will place the order. Once the catering request has been placed, it is the responsibility of the department to pick up their snacks and beverages. It is also the responsibility of the department to set up the designated conference room before the meeting and to clean the conference room and/or kitchen after the meeting. Any non-perishable items (i.e. unopened soda, bags of chips) should be returned by the department to the employee assigned to catering for future meetings. Please remember that not all meetings require snacks and beverages to be provided. Employees should consider the nature of the meeting, as well as the appropriateness of providing snacks and beverages, when deciding on catering needs. Any exceptions to this policy must be approved by the Chief Executive Officer. Diane Hughes is the employee responsible for Catering Requests. Cellular Phone Usage Personal Cellular telephone use at work not only distracts employees from their own responsibilities, but can be distracting to other employees as well. As a result, the use of cellular telephones during working time must be kept to an absolute minimum, unless the cell phone usage is authorized for business-related purposes. LIPA believes that this policy will help provide for a more positive and productive work environment. In addition, cellular phone usage must comply with all applicable federal, state and local laws and regulations regarding the use of cellular phones while operating a motor vehicle.

Cellular Phone/Blackberry Issuance This policy outlines the use of LIPA issued cellular phones and Blackberry devises by LIPA employees. Department Heads are responsible for determining when an employee needs to conduct LIPA business using a cell phone or Blackberry in order to fulfill job responsibilities. Department Heads needing to procure a cell phone or Blackberry must complete a Pager/Telephone Request form and submit it to the Director of Human Resources and Administration. Cellular phones and Blackberry devices are intended for business use. However, LIPA recognizes that employees may use these phones for personal calls. The cost for all personal calls is the employee’s responsibility. Employees will be charged a fee of 7 cents per minute for all personal calls. (This per minute fee will not apply to calls that are not charged to LIPA’s overall bill.) Within one month of the employee’s receipt of a bill, the employee must submit direct payment by check to LIPA for these personal calls. Employees designated as requiring a cell phone to fulfill job responsibilities may choose to use their personal phone for business calls instead of maintaining a LIPA issued cellular phone. Business calls will be reimbursed to the employee at a rate of 7 cents per minute. These rates are subject to change and LIPA will review the price per minute included in this policy on a quarterly basis and make adjustments as necessary. Using a cellular phone while operating a vehicle is prohibited and employees are reminded that driving while using a cellular phone is illegal throughout the state unless a hands-free device is being utilized. Workplace Visitors To provide for the safety and security of LIPA employees, only authorized visitors are allowed in the work areas of the buildings. Restricting unauthorized visitors helps maintain safety standards, protects against theft, ensures security of equipment, protects confidential information, safeguards employee welfare, and avoids potential distractions and disturbances. All employees are asked to abide by the following rules when having visitors at the workplace. All guests must sign in upon arrival. Guests must also indicate which employee (or department) they are visiting.

All guests are required to display the visitor identification tag provided to them by Reception personnel.

Employees (or a member of that department) are to accompany all guests from reception to the designated meeting place in the office. If any employee (or department) is expecting multiple guests, it is the responsibility of that employee (or department) to inform Reception of the names of guests and time of arrival. This is to ensure Reception has the correct number of visitor identifications available. Workplace Monitoring Workplace monitoring may be conducted by LIPA to ensure quality control, employee safety, security, and customer satisfaction. Employees who regularly communicate with customers may have their telephone conversations monitored or recorded. Telephone monitoring is used to identify and correct performance problems through targeted training. Improved job performance enhances our customers’ image of LIPA as well as their satisfaction with our service. Computers furnished to employees are the property of LIPA. As such, computer usage and files may be monitored and accessed with consent of LIPA’s General Counsel. LIPA may conduct video surveillance of non-private workplace areas. Video monitoring is used to identify safety concerns, maintain quality control, detect theft and misconduct, and discourage or prevent acts of harassment and workplace violence. Security Inspections LIPA wishes to maintain a work environment that is free of illegal drugs, alcohol, firearms, explosives, or other improper materials. To this end, LIPA prohibits the possession, transfer, sale, or use of such materials on its premises. LIPA requires the cooperation of all employees in administering this policy. Desks, filing cabinets, and other storage devices may be provided for the convenience of employees, but remain the sole property of LIPA. Accordingly, they, as well as any articles found within them, can be inspected by any agent or representative of LIPA at any time, either with or without prior notice.

Gifts LIPA employees are prohibited from accepting gifts or gratuities of more than “nominal value”. It is impermissible for any LIPA employee to solicit, accept or receive a gift of any value (including “nominal”) if to do so would constitute a substantial conflict with the employee’s duties for LIPA. Employees are urged to refer to the LIPA Employee Code and/or seek guidance from LIPA’s Legal Department for a more detailed explanation. Americans with Disabilities Act (ADA) and the ADA Amendments Act (ADAAA) The Americans with Disabilities Act (ADA) and the Americans with Disabilities Amendments Act, known as the ADAAA, are federal laws that prohibit employers with 15 or more employees from discriminating against applicants and individuals with disabilities and that when needed provide reasonable accommodations to applicants and employees who are qualified for a job, with or without reasonable accommodations, so that they may perform the essential job duties of the position. It is the policy of LIPA to comply with all federal and state laws concerning the employment of persons with disabilities and to act in accordance with regulations and guidance issued by the Equal Employment Opportunity Commission (EEOC). Furthermore, it is our company policy not to discriminate against qualified individuals with disabilities in regard to application procedures, hiring, advancement, discharge, compensation, training or other terms, conditions and privileges of employment. The company will reasonably accommodate qualified individuals with a disability so that they can perform the essential functions of a job unless doing so causes a direct threat to these individuals or others in the workplace and the threat cannot be eliminated by reasonable accommodation and/or if the accommodation creates an undue hardship to LIPA. Contact the Human Resource department with any questions or requests for accommodation. Confidentiality Our customers and other parties with whom we do business entrust LIPA with important information relating to their homes and businesses. It is our policy that all information considered confidential will not be disclosed to external parties or to employees without a “need to know.” If an employee questions whether certain information is considered confidential, he/she should first check with his/her immediate supervisor. This policy is intended to alert employees to the need for discretion at all times and is not intended to inhibit normal business communications. All inquiries from the media must be referred to the LIPA official spokesperson as designated by the Chief Executive Officer as required by the LIPA Press Policy in the Handbook.

Social Media—Acceptable Use Below are guidelines for social media use. Employees may not post financial, confidential, sensitive or proprietary information about the company, clients, employees or applicants. Employees may not post obscenities, slurs or personal attacks that can damage the reputation of the company, clients, employees or applicants. When posting on social media sites, employees must use the following disclaimer when discussing job-related matters, “The opinions expressed on this site are my own and do not necessarily represent the views of the Long Island Power Authority.” LIPA may monitor content out on the Internet. Policy violations may result in discipline up to and including termination of employment. Solicitations, Distributions and Posting of Materials LIPA prohibits the solicitation, distribution and posting of materials on or at company property by any employee or nonemployee, except as may be permitted by this policy. The sole exceptions to this policy are charitable and community activities supported by LIPA management, and company-sponsored programs related to LIPA or PSWEG LI’s products and services or charitable and community activities supported by LIPA personnel. Provisions: Nonemployees may not solicit employees or distribute literature of any kind on company premises at any time. Employees may not solicit other employees using office equipment, except in connection with a company-approved or sponsored event. The posting of materials is permitted with approval from the Human Resources Department.

COMPENSATION Timekeeping Accurately recording time worked is the responsibility of every employee. Federal and state laws require LIPA to keep an accurate record of time worked and leave time used in order to calculate employee pay and benefits All employees must accurately record the time they begin working and the number of hours worked, excluding meal periods, on the LIPA timekeeping software program. They must also record the beginning and ending time of any split shift or departure from work for personal reasons. All employees, except Officers, must complete the 7.5 hour work day in accordance with LIPA policies, or are required to use leave time (vacation, comp., personal, etc.) to

compensate for the remaining hours. LIPA Officers must use accrued leave time (vacation, comp., personal, etc.) for any hours when he or she has worked less than 37.5 hours in a week Altering, falsifying, tampering with time records, or recording time on another employee’s time record may result in disciplinary action, up to and including termination of employment. It is the employee’s responsibility to complete his or her computer timesheets accurately. The supervisor will review and then approve his or her employees’ computer timesheets. Performance and Salary Review Performance appraisals are conducted on an annual cycle. Employees will receive a performance review on the established date each year. The performance appraisal will be discussed, and both the employee and manager will sign the form to ensure that all strengths, areas for improvement and job goals for the next review period have been clearly communicated. Performance evaluation forms will be retained in the employee’s personnel file. Merit increases are not guaranteed. A performance review does not always result in an automatic salary increase. The employee’s overall performance and salary level relative to his/her position responsibilities may be evaluated to determine if a salary increase would be warranted. Budget allocations for merit increases are planned for and allocated before the start of each calendar year. The annual salary increase program is designed to assist management in planning and allocating merit and promotional increases that reward individual performance, that are market competitive and that are internally equitable. Salary adjustments are occasionally requested or warranted at times other than the employee’s scheduled annual salary reviews. Out-of-cycle salary increases must be preapproved by the Chief Executive Officer, the head of the department in consultation with the Director of Human Resources and Administration. The Director of Human Resources and Administration will review all salary increase/adjustment requests to ensure internal equity and compliance with company policies and guidelines. On-Call Pay (nonexempt employees) An on-call employee who is called back to work outside his or her normal work schedule shall be paid for the time worked or a minimum of four (4) hours, whichever is greater. Time worked while on call will be calculated at the employee’s regular rate of pay. If an employee is called back to work, he or she will be paid for travel time. If an on-call employee is not called back, no pay will be earned. Overtime compensation is applicable only when total hours worked exceed 40 hours in a workweek. Travel Policy General Guidelines and Responsibilities

Employees are in travel status when they are more than 35 miles from both their designated work location and their home. The designation of work location will be determined by LIPA management in the best interest of LIPA and not for the convenience of the employee. Travel between the employee’s home and designated work location is considered commuting and is not reimbursable. Expense reports must be submitted timely in order to reimburse the traveler for out-ofpocket expenses. Agency Responsibility Ensure: All authorized travel is in the best interest of LIPA. All expenses are actual, reasonable and necessary. The most economical method of travel is used in the best interest of LIPA. Compliance with Internal Revenue Service (IRS) regulations. The designated work location of each employee is designated in the best interest of LIPA. Employees obtain appropriate approvals prior to traveling, and any exceptions or waivers are justified and necessary. Adequate funds are available for travel. Receipts are maintained for expenses. Supervisor’s Responsibility Know LIPA’s travel rules and policies. Know your staff’s designated work locations and the effect of this designation on their travel reimbursement. Authorize travel only when necessary. Review travelers' itineraries in advance to ensure the most economical method of travel is used in the best interest of LIPA. Verify that expense reports are within allowable rates and all required documentation is attached and that expenses are actual, reasonable and necessary. Review and approve expense reports in a complete and timely manner. Traveler's Responsibility Know LIPA’s travel policies and procedures. Know your designated work location and its effect on your eligibility for travel reimbursement. Obtain necessary approvals for travel, including method of travel. Secure the most economical method of travel in the best interest of LIPA. Obtain all necessary travel documents (e.g., expense report, tax exempt certificate). Maintain an accurate record of expenses including departure and return times, and mileage. Obtain required receipts or documentation. Submit claims for reimbursement for only actual allowed expenses within reimbursement rates. Complete and submit expense reports accurately and timely. Reimbursement Allowances Overnight Travel Reimbursement

Employees may choose one of two methods for reimbursement for overnight travel, whichever is to their advantage. Travelers may not, however, combine the two methods on the same overnight trip. Breakfast and dinner are reimbursable meals; lunch is not. Unreceipted Method (Method 1) This method provides for a flat rate allowance for meals, lodging and incidental expenses regardless of where lodging is obtained, including lodging with relatives or friends. Rates are established based on the city or county where lodging is obtained or the location to which the employee was traveling (whichever rate is less), and such location must be indicated on the expense report. No receipts are required when using this method. Current rates are as follows: Location Per Diem New York City and Nassau, Suffolk, Rockland and Westchester Counties $50.00 Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse and their respective surrounding metropolitan areas $40.00 All other locations in New York State $35.00 Out of State (this includes any out of state tax on lodging) $50.00 Travelers using this unreceipted method are also eligible for an additional $5.00 for breakfast on the day of departure if they have to leave at least one hour before their normal work start time. They are also eligible for an additional $12.00 for dinner on the day of return if they return at least two hours later than their normal work ending time. For example, a traveler leaves Albany at 7:00 a.m. heading to New York City. The traveler stays overnight at a friend’s house in New York City and arrives back in Albany the next day at 6:00 p.m. The traveler’s scheduled work hours are from 8:00 a.m. to 4:00 p.m. The traveler is entitled to the unreceipted per diem of $50 for the one night stay in New York City. In addition, the traveler is entitled to an additional $5.00 for breakfast and $12.00 for dinner. Receipted Method (Method 2) This method provides reimbursement of actual lodging costs and an allowance for meals based on federal reimbursement rates for the county of lodging. The per diem rates for locations within the continental United States are revised annually. The Office of the State Comptroller posts these rates on its website. Since rates are based on location of lodging, the city and state must be indicated on the expense report. Receipts are required for lodging, but not for meals when using Method 2. For each day the traveler is in overnight travel status, the traveler is eligible for reimbursement for lodging up to a maximum lodging per diem and a per diem allowance for meals. The meal per diem is for dinner the first night and breakfast the following day. Travelers using this method are also eligible for an additional per diem for breakfast if they have to leave at least one hour before their normal work start time the first day, and/or for dinner if they return at least two hours later than their normal work ending time on the last day of travel. In these cases, breakfast and/or dinner will be reimbursed up to the maximum amount of the meal per diem allowance specified for the particular area of lodging. The meal per diem allowance is apportioned for breakfast and dinner. (See the New York State Comptroller’s Guide to Financial Operations Chapter XIII, Section 4 for current meal allowances.) Maximum lodging rates exclude taxes. For travel within New York State, a Tax Exemption Certificate (ST-129) should be used. For travel outside of New York State, state and local taxes are not included in the maximum lodging amount and will be reimbursed in addition to the per diem amount.

Finally, on occasion, travelers may be unable to find a hotel at a rate that does not exceed the maximum federal lodging per diem rate for the location of travel. If that occurs, travelers must obtain prior approval from LIPA’s Controller to exceed the federal rate. Day Trip Reimbursement Travelers may be reimbursed for breakfast and/or dinner for day trips based on departure and return times. Travelers are entitled to reimbursement for breakfast if they have to leave at least one hour before their normal work start time, and/or for dinner if they return at least two hours later than their normal work ending time. Travelers without meal receipts are reimbursed $5.00 for breakfast and/or $12.00 for dinner. For example, a traveler leaves Albany at 7:00 a.m. for New York City. The traveler arrives back in Albany the same day at 6:00 p.m. The traveler’s scheduled work hours are from 8:00 a.m. to 4:00 p.m. The traveler is entitled to $5.00 for breakfast and $12.00 for dinner. Travelers with meal receipts are reimbursed up to the maximum amount of the meal per diem allowance (Method 2) specified for the particular area of travel. The meal per diem allowance is apportioned for breakfast and dinner.(See the New York State Comptroller’s Guide to Financial Operations Chapter XIII, Section 4 for current meal breakdowns.) Day trip meal reimbursements are reportable as income to the IRS. Meals and Lodging Provided by LIPA If meals and/or lodging are provided by LIPA or another agency without charge to the traveler, that fact including the name of the agency must be indicated on the expense report. Lodging and/or meals when provided at no cost to the employee by a State agency or third party as part of an assignment are not reimbursable. If only lodging was provided, meal allowances based on location of lodging may still be claimed. Weekend Allowance Travelers are allowed lodging and meals for weekends when LIPA deems it necessary for them to be in travel status. An additional reimbursement over and above the per diems may be allowed if the traveler is 300 miles or more away from home and official station. This could occur when LIPA has a business need for an employee to remain in travel status over a weekend, or when it is more economical for LIPA to have the employee remain in the location (e.g., where the round trip airfare exceeds the cost of meals and lodging over the weekend). Miscellaneous Expenses Only actual, reasonable and necessary business-related expenses will be reimbursed, and such expenses must be properly indicated and justified on the expense report. Reimbursable Expenses Business-related expenses such as: Telephone calls Internet connection fees Baggage transfer and storage expenses Supplies and materials Nonreimbursable Expenses Non-business related expenses such as: Speeding fines Parking tickets Laundry Valet services Entertainment (e.g., theater tickets, in-room movies)

Other personal charges Conference Considerations Whenever possible, agency-sponsored conferences should be arranged at facilities honoring the federal per diem rates for meals and lodging. The cost of meeting room rentals, equipment, luncheons and breaks is normally paid directly by LIPA. In selecting the conference site, LIPA should consider cost, location and other special requirements. Standard procurement procedures should be followed. On occasion, travelers must attend conferences sponsored by other organizations at facilities which exceed the maximum lodging rate. Travelers must obtain prior approval from LIPA’s Controller to exceed the rate. LIPA’s Controller , when considering an employee’s request to exceed government rates, should consider the following: Available lodging within the rate at a location nearby. Transportation costs saved by staying at the conference site. Late evening or early morning conference events. Whether the attendee is an officer of the sponsoring organization. Whether the attendee is a speaker or is performing other functions essential to the conference Social activities such as sightseeing and golf outings are considered personal expenses and will not be reimbursed. When meals and/or lodging are provided as a part of a conference or event, additional reimbursement is not permitted. If the meals and/or lodging are provided by a third party, there may be ethics considerations that should be discussed with your agency’s ethics officer before the conference or event takes place. Foreign Travel Travel outside the continental United States is reimbursed based on the maximum per diem allowance established by the U.S. Department of State. The foreign per diem rates are published monthly and are available on the U.S. Department of State website. Foreign travel rates provide for lodging costs up to a maximum amount and an allowance for meals and incidental expenses. Similar to Method 2, the meal per diem is for dinner the first night and breakfast the following day. Travelers are also eligible for an additional per diem for breakfast if they have to leave at least one hour before their normal work start time the first day, and/or for dinner if they return at least two hours later than their normal work ending time on the last day of travel. In these cases, the traveler would be entitled to 20 percent of the foreign meal per diem for breakfast or 80 percent for dinner. Expenses directly related to lodging and meals are included in the foreign per diem allowance; however, some expenses unique to foreign travel may be reimbursed at the discretion of LIPA, such as: Passport fees Visa fees Cost to convert currency Travelers’ checks fees Laundry charges for extended stay Departure taxes Extended Travel When an employee is in travel status over an extended period of time or makes frequent trips to a single location, lodging may be obtained at a non-traditional hotel or motel such as an apartment,

rooming house, bed and breakfast, or private residence. Travelers must obtain prior approval from LIPA’s Chief Executive Officer to obtain reimbursement for such lodging. Documentation must be submitted justifying the value of the price paid for such lodging, as opposed to the cost of traditional accommodations. Upon submission of a receipt, the employee may be reimbursed on a monthly basis for the lesser of: The monthly rental rate charged for the non-traditional lodging, or The receipted per diem amount for lodging in the out-of-town location, multiplied by the number of overnight stays at the non-traditional lodging during the month. For example, if the monthly rental amount paid for non-traditional lodging is $500, and the federal per diem lodging rate at that location is $100, the employee would be reimbursed for the full $500 charged if he or she stays overnight at that location five or more nights during the month. However, if the employee stays overnight at that location for fewer than five nights in that month, the reimbursement for that month is limited to the number of overnight stays multiplied by the federal per diem lodging rate of $100. Transportation Common Carrier Travelers should use the most efficient and cost effective method of transportation available. Often times, this means using a common carrier such as a train, bus, taxicab or airplane. This is especially true when traveling between Albany and New York City. Where possible, travel should be scheduled using NYS travel services contracts and/or coach accommodations when traveling by commercial air. The passenger’s portion of the airline ticket or an e-ticket must be submitted with the expense report. Boarding passes are not acceptable. When choosing a method of transportation, several factors should be considered: Distance being traveled Travel time Number of travelers Number of locations to be visited Type of transportation available Employee salaries and overtime Train travel on Amtrak will be reimbursed at the current Amtrak government rate, and the original ticket must be provided with the expense report. When a common carrier is available but a more expensive method is chosen without sufficient justification, LIPA may reimburse only the common carrier rate. Any unused common carrier tickets should be returned to LIPA for a refund or credit on a future trip. If a trip is cancelled at the direction of LIPA, the traveler will not be responsible for any costs incurred. If a trip is cancelled for the traveler’s convenience, he or she may be responsible for any costs. Charges for traveling by common carrier between a transportation terminal (airport, bus or Personal Vehicle A personal vehicle may be used for LIPA business purposes when a LIPA vehicle or common carrier is not available, is not cost effective or is otherwise not appropriate (for example, there is a need to transport voluminous files or documents and use of a LIPA vehicle or common carrier is not practical). Mileage reimbursement rates are determined by the IRS . All reasonable and necessary parking and toll charges will be reimbursed whether paid in cash or with an EZ Pass issued to the employee. LIPA may not establish EZ Pass accounts for employees’ personal cars.

Charges for gasoline, oil, accessories, repairs, depreciation, anti-freeze, towing, insurance and other expenditures will not be allowed. These are considered operational costs and are covered in the mileage allowance. LIPA Vehicle If available, LIPA vehicles should always be considered when the use of an automobile is required. Gasoline and other necessary expenses incurred while a State vehicle is being used for business purposes will be reimbursed. Emergency expenses, if justified, will be reimbursed. IRS Requirements The IRS generally requires withholding and W-2 reporting for the following types of travel reimbursements: Per diem amounts paid in excess of the rates allowed by the federal government which are not supported by receipts. Meal allowances paid for non-overnight travel or day trips. Mileage reimbursements in excess of the maximum federal rate. Reimbursement for expenses incurred at a single location when the job assignment is realistically expected to last in excess of one year, or does in fact exceed one year. See GFO Chapter XIII Section 6 for additional guidance. Reimbursement for travel expenses from an employee’s residence to his or her main place of business (i.e. the place where the employee works more time than any other work location – also known as the employee’s tax home). If an employee regularly works in more than one place, the employee’s tax home is the general area where the employee’s main place of business or work is located. See GFO Chapter XIII Section 6 for additional guidance. Non-Salaried Public Officers Non-salaried public officers who are members of boards, commissions, advisory councils, etc. established by law who serve without salary are entitled to reimbursement of actual expenses incurred in the performance of their official duties. For overnight travel, non-salaried public officers may receive a fixed per diem allowance of $75 per night, or may use the receipted (Method 2) reimbursement rates described previously. The fixed per diem rate (as opposed to the receipted rates set forth in Method 2) provides for a flat rate allowance for meals, lodging and incidental expenses regardless of where lodging is obtained, including lodging with relatives or friends. No receipts are required when using the fixed per diem rate. Non-salaried public officers may not combine the use of the fixed per diem rate and the receipted rates on the same trip. Day Trip Reimbursement When such a non-salaried official is in travel status for a portion of a day with no overnight stay, the official is eligible for a $25 per diem allowance to cover meals and incidental expenses. Alternatively, officials with meal receipts may be reimbursed up to the receipted (Method 2) reimbursement rates described previously, but cannot mix the two methods in one trip. Since this reimbursement is a meal allowance, choosing this method has tax implications. See GFO Chapter XIII, Section 4 for current meal breakdowns. TRAVEL APPROVAL PROCESS Employees seeking to travel out of state or overnight for business travel must have approval from LIPA Chief Executive Officer. Employees must have a Travel Approval Number before booking any travel arrangements.

Gracia DeSilva is the primary contact for providing Travel Approval numbers. In the event that Gracia is absent or otherwise unavailable, then any Administrative Assistant will be able to assist. Travel Approval Procedure: • Employees are required to submit a Travel Request Form, with supporting documentation, for all out of state or overnight travel. • Complete the “Travel Request Form”: Located on the LIPA Intranet under Employee Forms, under Travel Request Form. Print out the “Travel Request Form-Single or Multiple” and obtain the necessary approval. Forward the approved form to Gracia DeSilva. • Gracia will notify the employee in writing of the Travel Approval Number. No arrangements can be made prior to this number being assigned. Travel Reservation Procedure: • Employees will only be reimbursed for travel expenses with an accompanying Travel Approval Number. • Employees must use the LIPA designated travel company when making travel arrangements. • Employees must provide the Travel Approval Number to the travel agent to book all related travel arrangements. Without the Travel Approval Number the agent will not be able to make any permanent reservations or expenses will not be reimbursed without a Travel Approval Number. • LIPA has a ST-129 NYS tax exemption certificate form which needs to be filled out and provided to the hotel desk prior to checking in for any reservations in New York State. Travel Reimbursement Procedure: • The Travel Approval Number written confirmation from Gracia must be attached on the front of the expense report. • Employees need to maintain proper record of receipts for all travel reservations. • All original receipts must be posted into the expensive report in order to obtain full reimbursement. Only approved travel with a corresponding Travel Approval Number will be considered for reimbursement.

Meal Reimbursements LIPA recognizes that its employees may incur costs for meals in connection with their official duties at LIPA. This policy is established to ensure that all employees are reimbursed for reasonable business meal expenses in accordance with the following guidelines: (Definition: Business meals are meals incurred (a) while the employee is traveling overnight on LIPA business, (b) in connection with overtime, or (c) on or off LIPA’s premises with business guests and other LIPA employees in the conduct of official LIPA business.) 1. General Rules

Employees shall be reimbursed within LIPA designated limits for necessary and reasonable costs of meals (including normal gratuities) which are approved, supported by proper documentation directly related to the active conduct of LIPA business. The responsibility of LIPA as a public authority makes it mandatory that employees exercise sound business judgment and common sense whenever they incur expenses that are to be paid by LIPA under this policy. All requests for reimbursement of meal expenses must be submitted on LIPA employee expense reimbursement forms with the approval of the Officer in charge of their department and forwarded to the Controller. All requests for meal reimbursement must be fully supported by a restaurant receipt detailing food and beverage charges (credit card advices are not acceptable) with a full explanation of the business purpose. No meal reimbursements shall be made without a receipt, except in extraordinary circumstances, as determined by the Controller, and then in that event only up to $15. Overtime All employees are eligible for reimbursement of actual dinner expenses up to $15.00 when they work to 7:00PM or later AND work 9 or more hours in a day (based on a standard workday of 7.5 hours). On a Saturday, Sunday, or Holiday employees who work 4 hours outside of their home may claim actual lunch expenses up to $10 and may also claim actual dinner expenses up to $15.00 if they work to 7:00PM or later AND work a total of 9 or more hours. REIMBURSEMENT SHALL NOT EXCEED ACTUAL MEAL EXPENSE INCURRED. UNDER NO CONDITION SHOULD THE MEAL PAYMENT BE CONSIDERED AS ALLOWANCE THAT IS PAYABLE IF A MEAL IS NOT TAKEN. The Controller must approve all meal reimbursements. 2. Meals With Business Guests Reasonable and sound judgment must be exercised by all LIPA employees regarding meals with business guests. Such meals should be: (i) directly related to the active conduct of LIPA business; (ii) clearly in the interest of LIPA; (iii) take place in surroundings conducive to business discussions; (iv) should not indulge in unnecessary extravagance; and (v) limit attendance to those business guests and employees who can be expected to contribute directly to the accomplishment of the business purpose. Proper documentation of a business meal must include a receipt, as well as the name, title, and affiliation of business guests and the nature of the business discussed. The highest level LIPA employee at a function is responsible for accepting the charge. 3. Alcoholic Beverages LIPA does not reimburse for alcoholic beverages.

TIME OFF/ LEAVES OF ABSENCE Leaves of Absence A leave of absence is defined as any approved, defined period of time that an employee is not on the LIPA payroll. A non-medical leave of absence without pay may be granted for such duration as is deemed proper by LIPA provided the approval of the employee’s department supervisor and the Chief Executive Officer has been obtained in writing. Documentation Required for Non-Medical Leave of Absence Approval An employee must submit a written request thirty (30) days in advance, or as soon as reasonably possible, for a leave of absence without pay. For non-medical leaves of absence the employee must submit to the department supervisor and the Director of Human Resources and Administration a written request for approval of leave. This request must include the start and termination dates for the leave of absence. Use of Accrued Time Prior to Approval of Non-Medical Leave of Absence For non-medical Leaves of Absence all accrued personal time, vacation time, holiday time and compensatory time must be used prior to the approval of a leave of absence. When an employee is granted a leave of absence without pay, he/she will be notified in writing by the Director of Human Resources and Administration concerning the terms of his/her leave; e.g. the effective date of the approved leave, date the leave terminates, what is expected of him/her during the leave. Non-Medical Leave of Absence Benefit Continuation An employee on an unpaid leave of absence may remain in the LIPA benefit plans provided he/she pays all premiums covering such plans during the non-medical leave of absence period (unless the leave is otherwise covered by the Family and Medical Leave Act). If the non-medical leave of absence is thirty (30) calendar days or less, the employee may be reassigned to his/her previous job assignment immediately upon return. Salary changes granted during or within one (1) year after a leave of absence by an employee shall be delayed for a time period equal to that of the leave of absence provided such leave was not requested for medical reasons or the leave of absence is for thirty (30) days or less. For the purposes of accrual of leave time, the anniversary date of an employee on leave of absence will not be moved unless the leave of absence extends longer than six (6) months. Leaves of absence longer than six (6) months will cause the employee’s anniversary date to move 1 day for each day of the entire leave of absence. Family and Medical Leave

LIPA is required to comply with the Family and Medical Leave Act of 1993 (“FMLA”). As such, leave may be taken for one of the following reasons: 1. 2. 3.

The birth or placement for adoption or foster care of a child; To care for the employee's family member (spouse, child or parent) with a serious health condition; or Because of the employee's own serious health condition that renders the employee unable to perform his or her job functions.

Furthermore, FMLA leave may also be taken in the following situations: 1.

2.

A “qualifying exigency,” as defined under the FMLA, arising out of a spouse’s, child’s or parent’s active duty or call to active duty as a member of the military reserves or National Guard in support of a “contingency operation.” To care for a spouse, child, parent or next of kin (defined as the nearest blood relative) who is a “covered servicemember” and who has incurred an injury or illness in the line of duty while on active duty in the Armed Forces provided that such injury or illness may render the family member medically unfit to perform duties of the member’s office, grade, rank or rating. A covered servicemember is defined as a member of the Armed Forces, including a member of the National Guard or Reserves, who is undergoing medical treatment, recuperation, or therapy, is otherwise in outpatient status, or is otherwise on the temporary disability retired list, for a serious injury or illness.

Please refer to the Military Family Leave Entitlements Policy Employee Eligibility To be eligible for FMLA benefits, an employee must: 1. 2. 3.

have worked for LIPA for at least 12 months; and have worked at least 1,250 hours over the 12 months preceding commencement of the leave; and work at a location where at least 50 employees are employed by LIPA within 75 miles.*

*Even though not required to provide FMLA benefits for those LIPA employees currently working at remote locations, LIPA will provide FMLA protection to these individuals.

Amount of Leave and Leave Year For most purposes, an employee may take a maximum of 12 weeks of unpaid FMLA leave in a leave year. The leave year will be a "rolling" 12-month period measured from the date an employee uses FMLA leave. Thus, each time an employee takes FMLA leave, the remaining leave entitlement is the balance of 12 weeks not used in the preceding 12 months. Leave for birth or placement for adoption or foster care must commence within 12 months of the birth or placement. Leave may begin before the actual placement or adoption of a child if an absence from work is required for the placement for adoption or foster care to proceed. An expectant mother may take leave before the birth of the child for prenatal care or if her condition makes her unable to work. This type of leave would be considered medical rather than family leave. Married couples who are both employed by LIPA are entitled only to a total of 12 work weeks of family leave to care for a newborn or a child placed for adoption or foster care. For purposes of calculating each spouse's family and medical leave balance, however, only the hours actually taken by that spouse will count against his or her own family and medical leave balance if the employee needs medical leave because of his or her own serious health condition or to care for a spouse or child with a serious health condition. Reduced Schedule or Intermittent Leave Employees may take FMLA leave intermittently or on a reduced schedule - which means taking leave in blocks of time, or by reducing their normal weekly or daily work schedule - whenever medically necessary to care for a family member with a serious health condition, or because the employee has a serious health condition and is unable to work. In the event of reduced schedule or intermittent leave, LIPA reserves the right to transfer the employee to an equivalent position where the leave will be less disruptive to operations. Use of Accrued Paid Leave Employees who are not eligible for FMLA leave may be eligible to use accrued paid vacation, personal leave, comp time and/or sick leave in similar circumstances upon approval of their supervisor and the President and Chief Executive Officer. Employees may choose to use accrued, paid leave time prior to exercising their rights under FMLA. LIPA’s FMLA policy does not require FMLA leave to run concurrently with the use of accrued leave time; rather FMLA leave may run consecutively, at LIPA’s discretion.

Maintenance of Health Benefits LIPA will maintain group health insurance coverage for employees on FMLA leave whenever such insurance was provided before the leave was taken, and coverage will be on the same terms as if the employee had continued to work. Employees must make arrangements to pay for their share of health insurance premiums while on leave. If paid leave is used for any portion of the family or medical leave, the employee's portion of the premiums will be deducted from the employee's paycheck under the same terms and conditions which existed before the leave began. At the time an employee begins unpaid FMLA leave, he/she shall receive written instructions detailing the time and manner in which the employee's portion of the premiums are to be paid. Job Restoration Upon return from FMLA leave, LIPA will restore the employee to his or her original job, or to an equivalent job with equivalent pay, benefits and other employment terms and conditions. However, the FMLA does not entitle a restored employee to any more rights, benefits or employment beyond that to which the employee would have been entitled had the employee not taken FMLA leave. If an employee fails to report back to work at the expiration of the FMLA leave and does not receive authorization to extend his or her leave, the employee's employment will be terminated. An employee's use of FMLA leave will not result in the loss of any employment benefit to which the employee was entitled or that the employee earned and did not use. Key Employees LIPA may decline to reinstate certain highly paid "key" employees after using FMLA leave under certain circumstances where keeping the position vacant will cause substantial and grievous economic injury to LIPA’s operations. In order to do so, LIPA will: 1. 2. 3. 4.

Notify the employee of his/her status as a "key" employee in response to the employee's notice of intent to take FMLA leave; Notify the employee as soon as LIPA decides it will deny job restoration and explain the reasons for this decision; Offer the employee a reasonable opportunity to return to work from FMLA leave after giving this notice; and Make a final determination as to whether reinstatement will be denied at the end of the leave period if the employee then requests restoration.

A "key" employee will be advised of such "key" employee status under separate cover. Notice and Certification

Employees will be required to provide: 1.

2.

3. 4. 5.

30 days' advance notice of the need to take FMLA leave when the leave is foreseeable. If the employee gives less than 30 days’ notice of foreseeable leave, LIPA may require an explanation why it was not practicable to give the full 30 day notice. If the need for leave is unforeseeable, then notice must be given as soon as practicable. When FMLA leave is taken due to a “Qualifying Exigency,” the employee shall provide such notice as is reasonable and practicable. Medical certification supporting the need for FMLA leave due to a serious health condition affecting the employee or an immediate family member. Within five days of receiving such certification, LIPA will notify the employee if the leave is FMLA protected; Periodic reports during FMLA leave regarding the employee's status and intent to return to work, in accordance with and subject to any limitations in the FMLA; Medical certification that the employee is able to return to work if leave was taken because of the employee's own serious health condition; and Recertification of a serious health condition every 30 days unless the original medical certification identifies a period of incapacity that exceeds 30 days.

Additionally, calling in “sick” without providing more information is not sufficient notice to trigger LIPA’s obligation under the FMLA. When FMLA leave is needed to care for an immediate family member with a serious health condition or the employee's own serious health condition, and is for planned medical treatment, the employee must try to schedule treatment so as not to unduly disrupt LIPA’s operations. Employees on FMLA leave are encouraged (but not required) to notify LIPA as soon as possible if they learn that their anticipated return to work date will be earlier than anticipated. LIPA will furnish an employee with further information regarding the employee's rights and responsibilities under the FMLA when the employee gives notice of his or her intent to take FMLA leave. Coordination With State Law If state law provides for benefits in addition to or greater than those set forth above, the state law shall govern. MILITARY FAMILY LEAVE ENTITLEMENTS Military Caregiver Leave This leave entitlement allows eligible employees to take up to 26 weeks of job-protected military caregiver leave during a single 12 month period. This leave must be used to care for a covered family member with a serious illness or injury that was incurred in the line of duty while on

active duty in the armed forces, National Guard or Reserves. In this context, a covered family member means a spouse, child, parent or next of kin who is a covered servicemember. A covered servicemember is a person who is a member of the armed forces, National Guard or Reserves and is undergoing medical treatment, recuperation or therapy, is otherwise in outpatient status, or is otherwise on the temporary disability retired list, for a serious injury or illness incurred in the line of duty on active duty that may render the servicemember medically unfit to perform the duties of the servicemember's office, grade, rank or rating. Former members of the armed forces, National Guard, or Reserves do not fall within the definition of covered servicemembers. Only current members of the armed forces, National Guard or Reserves, or individuals who are on the temporary disability retired list, are included. Employers may request that an employee seeking to take military caregiver leave provide an appropriate certification from the Department of Defense that the covered servicemember's serious injury or illness was incurred in the line of duty while on active duty. An employee's entitlement to military caregiver leave is limited to 26 work weeks of leave within each 12 month period, per covered servicemember, per injury. Thus, an eligible employee may take 26 work weeks of military caregiver leave in different 12 month periods to care for multiple servicemembers or to care for the same service member with a subsequent serious injury or illness. Qualifying Exigency Leave The second of the military family leave entitlements allows eligible employees to take up to 12 weeks of job-protected leave for a qualifying exigency arising from the employee's spouse, child or parent who is in the National Guard or Reserves being notified of an impending federal call or order to active duty in the armed forces in support of a contingency operation. List of eight situations when qualifying exigency leave may be taken: In short-notice deployment situations, where a covered military member is notified of an impending call or order to active duty seven or fewer days from the date of deployment, in which case an eligible employee may take military exigency leave for a period of seven days beginning on the date when the covered military member is notified of the impending deployment; To attend military events, ceremonies or programs sponsored by the military that are related to the active duty or the call to active duty of a covered military member, or to attend similarly related family support or assistance programs or informational briefings sponsored or promoted by the military; For certain childcare and school activities necessitated by active duty or the call to active duty status of a covered military member, including to arrange for alternative childcare, to provide childcare on an urgent, emergency need (but not routine, regular or everyday) basis, to enroll or transfer a child in a new school or day care facility, or to attend meetings with school or day care staff; To make or update financial or legal arrangements to address a covered military member's absence while on active duty; To attend certain counseling arising from active duty or the call to active duty status of a covered military member; To spend time with a covered military member who is on a short-term, temporary rest

and recuperation leave during a period of deployment; To attend certain post-deployment activities, such as arrival ceremonies and reintegration briefings, and to address issues arising from the death of a covered military member while on active duty status; and For certain additional activities arising out of a covered military member's active duty or call to active duty where the employer and employee both agree on the timing and duration of the leave. Qualifying exigency military leave is not available to family members of soldiers in the regular armed forces, or in cases where the call to active duty comes from a state rather than the federal government.

Military Leave Entitlements follow the procedures established for Family and Medical Leave. Bereavement Leave Employees who need to take time off due to the death of an immediate family member should notify their supervisor immediately. Employees may use any type of accrued leave time for this purpose including personal, holiday, vacation, compensatory or sick time. Employees may, with their supervisors’ approval, take a leave without pay if accrued leave time is not available. LIPA defines “immediate family” as the employee’s spouse 1, parent, child, sibling; the employee’s spouse’s parent, child, or sibling; the employee’s child’s spouse; grandparents or grandchildren. Special consideration will also be given to any other person whose association with the employee was similar to any of the above relationships. Military Leave LIPA will grant military leaves and abide by all obligations to employees in connection with such leaves, in accordance with applicable provisions of both federal and state law. Jury Duty

If an employee is required to be absent from work for jury duty, the employee will be provided the full amount of his/her pay, to serve as a juror. Employees are required to submit to LIPA any payment received for jury duty,

1

“Spouse” is defined to mean the person to whom you are legally married.

Witness Duty LIPA encourages employees to appear in court for witness duty when subpoenaed to do so. If employees have been subpoenaed or otherwise requested to testify as witnesses on LIPA’s behalf, LIPA will continue to pay the employees’ wages. Wages will not be paid when an employee must appear in court for matters unrelated to LIPA; however, accrued leave time may be used. The employee’s supervisor shall be notified immediately upon receipt of a subpoena or other request to testify related to LIPA matters so that operating requirements can be adjusted, where necessary, to accommodate the employee’s absence. The employee is expected to report for work whenever the court schedule permits. Furthermore, victims of Domestic Violence will not be retaliated against for taking time off from work to seek Orders of Protection (i.e., testifying in court, speaking with prosecutor and/or exercising other rights). Time Off to Vote LIPA encourages employees to fulfill their civic responsibilities by participating in elections. Generally, employees are able to find time to vote either before or after their regular work schedule. If employees do not have “sufficient time” to vote either before or after their work shift, they should request time off to vote from their supervisor at least two working days prior to the Election Day. In such circumstances, up to two hours will be paid. Advance notice is required so that the necessary time off can be scheduled at the beginning or the end of the work shift, whichever provides the least disruption to the normal work schedule. If an employee has four consecutive hours either between the opening of the polls and the beginning of the work shift and the closing of the polls, the employee will be deemed to have “sufficient time” outside of the employee’s working hours in which to vote.

Nursing Mothers LIPA currently provides reasonable unpaid leave time and permits the use of paid leave time each day to allow nursing mothers to express breast milk for their nursing child for up to three years following the birth of the child. An employee may be required to postpone scheduled nursing time for no more than 30 minutes from a scheduled feeding if she cannot be spared from her duties until appropriate coverage arrives. LIPA shall make reasonable efforts to provide a room or other location, in close proximity to the work area, where an employee can express breast milk in private.

Upon election of the employee, LIPA shall allow the employee to work before or after her normal shift to make up the amount of time used during the unpaid leave time for the expression of breast milk in order that the employee’s total hours for the day amount to 7.5 hours. LIPA will not tolerate discrimination or harassment against nursing employees electing to take paid or unpaid leave time to express breast milk in the workplace. Blood Donation Leave Employees will be provided with up to three hours of unpaid leave time per calendar year to donate blood. Such leave is not cumulative and does not carry-over if not used. Employees seeking leave to donate blood must give reasonable notice to their supervisors of at least three working days prior to taking such leave. In cases where an employee holds a position essential to the operation of LIPA’s business or which is necessary to comply with legal requirements, and three days’ notice is insufficient to allow the employee’s position to be filled during the donation, LIPA shall require notice that is not longer than necessary to feasibly fill the position, but in no case longer than ten days. Employees are not required to use accrued time to donate blood if the donation occurs during a blood drive at the facility where the employee works or at a blood drive sponsored by LIPA. However, leave to donate blood will be unpaid or accrued time must be used if the employee’s donation occurs at a blood drive or facility that is not sponsored by or otherwise connected with LIPA or the employee has previously been provided three hours of leave time during the calendar year to donate blood. LIPA will not retaliate nor tolerate retaliation against an employee for requesting or taking blood donation leave pursuant to law.

BENEFITS List of LIPA’s Officers (for benefit purposes) Chief Executive Officer General Manager Chief Financial Officer

General Counsel and Secretary Managing Director of Contract Oversight Managing Director of Power Supply Long Island LIPA Employee Benefits

LIPA’s full time are provided a wide range of benefits. Some benefits are also available to part time employees as indicated below. A number of the programs (such as Social Security, workers’ compensation, Family Medical Leave, and unemployment insurance) cover all employees in the manner prescribed by law. In addition, LIPA currently provides the benefit programs listed below. Details are provided in separate literature and/or plan documents and can be obtained from the Human Resources Department. Some of these benefits require employees to share in the cost, while others are fully

paid by LIPA. LIPA retains the right to change or eliminate carriers, coverage, contribution amounts and requirements, eligibility requirements, or any other aspect of these programs. Any questions about the benefits should be directed to the Director of Human Resources and Administration. Health Insurance Available to all full time employees. LIPA contributes 95% of the premium for active employees with individual coverage and 90% of the premium for active employees with family coverage. LIPA contributes 90% of the premium for retirees with individual coverage and 75% of the premium for retirees with family coverage. Eligible full time employees may participate in the health insurance plan subject to all terms and conditions of the agreement between LIPA and the insurance carrier. Additionally, LIPA reserves the right to change insurance carriers. A change in employment classification that would result in a loss of eligibility to participate in the health insurance plan may qualify an employee for benefits continuation under the Consolidated Omnibus Budget Reconciliation Act (COBRA). Refer to the Benefits Continuation (COBRA) policy for more information. Details of the health insurance plan are described in the Summary Plan Description (SPD). An SPD and information on the cost of coverage will be provided in advance of enrollment to eligible employees. Contact the Human Resources Department for more information about health insurance benefits. Dental Insurance Available to all full time employees. LIPA pays 100% of the premium for the employee and all eligible dependents. Vision Care Insurance Available to all full time employees. LIPA pays 100% of the premium for the employee and all eligible dependents. New York State and Local Retirement System Membership Membership available to all LIPA employees. New York State Voluntary Defined Contribution Plan Available to all unrepresented LIPA employees hired on or after July 1, 2013, and who earn $75,000 or more on an annual basis. Deferred Compensation Program Enrollment is available to all LIPA employees. Short Term and Long Term Disability Insurance Coverage is available to full time employees. LIPA pays 100% of the premium for short term and long term disability insurance.

Life Insurance All employees may purchase Group Term Life Insurance with Accidental Death and Dismemberment Insurance for themselves and eligible dependents. Cancer Insurance/Specified Disease Insurance Available to all full time employees. Premiums paid by the employee through payroll deduction. Long Term Care Insurance Available to all full time employees. Premiums paid by the employee through payroll deduction. Flexible Spending Accounts – Health Care and/or Dependent Care accounts Available to all employees. LIPA contributes $250 to full time employees’ FSA (either health care or dependent care). Transit Check Available to all full time employees. Health Club Reimbursement Available to all full time employees. LIPA will reimburse full time employees $150 for health club membership every twelve months. College Savings Program All employees are eligible to participate. Credit Union membership Membership available to all employees. Educational Assistance Eligible full time employees can be reimbursed for up to three approved courses per semester for a total of $2,500. Eligible full time employees must receive a grade of B or higher for each graduate level and undergraduate level course, in order to be reimbursed for tuition and all books and/or course materials. Continuing Education Reimbursement for Professional Licenses and Certifications Available to all full time employees. Employee Assistance Program Available to all employees. Holidays Available to all full time employees. Vacation

Available to all full time employees. Sick Leave Available to all full time employees. Personal Leave Available to all full time employees. Compensatory Time Available to all full time employees. Verizon Wireless Discount Available to all LIPA employees: 19% off discount on monthly voice and data service 25% off discount on accessories Employee Assistance Program Available to all LIPA employees. Benefits Continuation This section explains employees’ rights under the Consolidated Omnibus Budget Reconciliation Act (COBRA), a federal continuation of coverage law for employees and their covered dependents. The law requires that most employers sponsoring group health plans offer employees and their families the opportunity for a temporary extension of health care coverage called “continuation coverage” at group rates in certain instances where coverage under the program would otherwise end. The health care benefits you may continue are the same benefits you receive as an active employee enrolled in the New York State Health Insurance Program (NYSHIP). There is also no change in benefits when your dependent enrolls in COBRA. COBRA is available when a “qualifying event” would normally result in the loss of eligibility. Some common qualifying events are resignation, termination of employment or death of an employee; a reduction in an employee’s hours or a leave of absence; an employee’s divorce or legal separation; and a dependent child no longer meeting eligibility requirements. Under COBRA, the employee or dependent pays the full cost of coverage at LIPA’s group rates plus a two-percent administrative fee. The New York State Department of Civil Service provides each eligible employee with a written notice describing rights granted under COBRA when the employee becomes eligible for continuation of coverage under LIPA’s health insurance plan. The notice contains important information about the employee’s rights and obligations. An employee who believes they have a qualifying event that would entitle them to COBRA coverage must notify the Human Resources Department.

Workers’ Compensation Insurance LIPA provides a comprehensive workers’ compensation insurance program at no cost to employees. This program covers any injury or illness sustained in the course of employment that requires medical, surgical, or hospital treatment. LIPA reserves the right to change carriers of this insurance. Employees who sustain work-related injuries or illnesses must inform their supervisor immediately. No matter how minor an on-the-job injury may appear, it is important that it be reported immediately. Employees must complete an Incident/Accident Report (See Appendix _) and forward it to the Director of Human Resources and Administration.

Relocation Benefits Reimbursement of reasonable relocation benefits may be provided to any eligible transferred or newly hired Full-Time key employee who must relocate in order to reside within 50 miles of the new place of work, with the approval of the Chief Executive Officer. The moving expense must be reasonable and the employee must submit three estimates prior to the move and a paid receipt for the moving expense within 30 calendar days of the date the move has occurred. Certain relocation reimbursements may be includable as taxable income and employees are advised to consult their personal tax advisor(s). Such benefits, if available, are coordinated by the Director of Human Resources and Administration. Educational Assistance LIPA recognizes that the skills and knowledge of its employees is critical to the success of the organization. The educational assistance program encourages personal development through formal education so employees can maintain and improve job-related skills or enhance their ability to compete for reasonably attainable jobs within LIPA. LIPA will reimburse employees who meet ALL of the following eligibility requirements:  Classification as a full-time employee of LIPA.  The employee must have completed one year of service. To maintain eligibility, employees must remain on the active payroll and be performing their job satisfactorily through the completion of each course. The following procedures and guidelines must also be observed by eligible employees in order for LIPA to reimburse an employee for courses taken.  The Tuition Reimbursement Application (“TRA”) must be completed for every course an employee wishes to be reimbursed for. The TRA must be submitted at least 30 days in advance of the beginning of the course.

 Courses eligible for reimbursement must be directly related to the employee’s current job duties and must be part of a degree, licensing or certification program that is directly related to the employee’s current job duties.  The TRA must be reviewed and approved by a Tuition Reimbursement Committee (TRC) to be designated by the Chief Executive Officer. The TRC has the sole discretion to determine whether a course or program relates to an employee’s current job duties.  Eligible employees can be reimbursed for up to three approved courses per semester for a total of $2,500.  Eligible employees must receive a grade of B or higher for each graduate level and undergraduate level course, in order to be reimbursed for tuition and all books and/or course materials required by the professor. Employees failing to meet grade requirements will NOT be reimbursed for any tuition and books and/or course materials. In the event that a course is graded on a Pass/Fail basis, the employee must receive a Pass grade in order to be reimbursed.  Reimbursement payments will be made to the employee at the end of each semester. An employee must submit a paid tuition bill, any receipts for books and/or course materials and a semester grade report before any payments will be made.  All courses must be taken on a part-time basis and outside of normal work-week hours, except limited flex-time may be granted to allow an employee to attend classes, as approved by the employee’s immediate supervisor and the Chief Executive Officer. For any classes that conflict with the normal work day, and/or any flex-time granted, a leave time request must be submitted to and approved by the employee’s Supervisor and the Chief Executive Officer. The employee will be required to use accrued leave time to cover these absences. (Please see policy on flex-time set forth in the “Work Week, Scheduled Hours of Work and Flexible Hours” section.)  Employees receiving educational assistance are required to remain employed by LIPA on a fulltime basis for 36 months after the last reimbursement payment is made. However, if an employee voluntarily separates from LIPA’s employment within 36 months of the last educational assistance payment, the full amount of any and all payments made to the employee shall be repaid on a pro-rata basis up to 100 percent of all educational assistance payments received. Such reimbursement shall be deducted from amounts owed to the Employee on separation from employment.  Requests made by a departing employee to repay any portion of tuition reimbursement over time shall be considered by the TRC and granted or denied in whole or in part by the CEO with the TRC’s input, based on the totality of the circumstances. All such repayments over time shall include any costs incurred by LIPA during the repayment period, which shall be determined by the Controller. LIPA invests in educational assistance to employees with the expectation that the investment be returned through enhanced job performance. While educational assistance is expected to enhance employees’ performance and professional abilities, LIPA cannot guarantee that participation in formal education will entitle the employee to automatic advancement, a different job assignment, or pay increases. Employees should contact the Director of Human Resources and Administration for more information about educational assistance.

Employee Assistance Program (EAP) Through the employee assistance program (EAP), LIPA provides confidential access to professional counseling services. The EAP, available to all employees and their immediate family members, offers problem assessment, short-term counseling and referral to appropriate community and private services. This service is provided on behalf of the LIPA by Corporate Counseling Associates. The EAP is strictly confidential and is designed to safeguard an employee’s privacy and rights.. There is no cost for an employee to consult with an EAP counselor. If further counseling is necessary, the EAP counselor will outline community and private services available. The counselor will also let employees know whether any costs associated with private services may be covered by their health insurance plan. Costs that are not covered are the responsibility of the employee.