Employees will be paid biweekly an amount equal to 14/365ths (in leap year 14/366ths) of their annual salary. The daily rate will equal 1/365th (in leap year 1/366th) of the annual salary. When determining the annual salary rate of a per diem or hourly employee, 261 days or 2,088 hours will be used as the basis to determine the computation payable if services were required on a full-time annual basis.
N.Y. Comp. Codes R. & Regs. Tit. 2 § 3.5