N.Y. Comp. Codes R. & Regs. tit. 9 § 144.0
Chapter 158 of the Laws of 1970 provides that employees in any title or individual position or positions who are entitled to time off with pay for days observed as a holiday by New York State as an employer and who are required to work on such holidays may be granted additional compensation for such work pursuant to regulations promulgated by the Director of the Budget. The attendance rules for employees in New York State departments and institutions and the rules and regulations for overtime compensation, when applicable, should be considered in conjunction with these regulations. It is the policy of the State that such work will be held to a minimum consistent with the need to maintain essential services to the public. In no event will an employee be entitled to holiday compensation pursuant to this Part unless such work has been properly authorized.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 144.0