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New York University

Payroll Assessment
Final Report
July 2009

Table of Contents
Executive Summary Project Objectives and Approach Findings Opportunities Options Analysis and Recommendations

Recommended Projects and Implementation Roadmap


Appendix

Copyright 2009 Accenture All Rights Reserved.

Executive Summary
Findings Current annual payroll operating cost of $4.7 million offers significant opportunity for improvement Time & Labor process is completely manual HR/Payroll system is 30 years old and presents considerable risk of failure Recommendations Continue to run payroll as an insourced function Implement a Time & Labor solution Transition payroll into a true Service Center model and optimize payroll operations Reengineer key aspects of HR transaction processing to improve speed and efficiency of transactions which affect payroll Financial impact Reduce steady state run cost by $2.1 million, a 45% reduction Payback: 2.3 years with an NPV of $18 million

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Executive Summary
The to-be Payroll environment at NYU will have the following characteristics:
Run cost reduced by approximately 50% Automation of all payroll-related processes Elimination of the risk associated with an obsolete HR/Payroll system Payroll department optimized for maximum efficiency

Payroll operating in a Service Center model


Simplified payroll processing calendar with fewer pay cycles University-wide shift in behavior and mindset: More operational discipline and more timely processing Fewer exceptions Elimination of check distribution and reduction in check cashing services A self service model for data entry and issue resolution; examples: Self service for employee personal data entry (e.g. time entry, address change) Self service Employee Portal for procedure and policy information

800 number for employee inquiries


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Project Objectives and Scope


The objectives of the payroll assessment were to: Investigate opportunities for improving accuracy, efficiency, and effectiveness across NYUs US Payroll process Assess both short-term and long-term payroll considerations Benchmark payroll operational metrics and compare to leading practices with specific focus on operational efficiency, cost-to-serve, field/input compliance, and payroll work/activity distribution

Analyze payroll service delivery alternatives (in-source/outsource) and supporting technology Define a high-level roadmap and go-forward recommendation Develop a financial analysis of options including one-time and ongoing costs aligned with the proposed roadmap and recommendation The assessment focused on NYUs US payroll operation including Time & Labor (T&L) as a key input/component to payroll processing; the scope of the assessment also included: Payroll transaction and exception processing Supporting payroll related technology Payroll processing procedures & documentation Overall payroll process compliance (payroll operations and input dependencies) Processing of HR transactions which affect payroll
Note: see Appendix for more details on Project Approach Copyright 2009 Accenture All Rights Reserved.

Data Gathering for the Project

Data gathering consisted of two activities:

Building a fact base of current state data: operating costs, third party services and costs, transaction types and volumes, service delivery structure, pay processing calendars, technology applications, etc.
Conducting a total of 18 interviews, involving 48 NYU personnel, to understand the roles, procedures, issues, opportunities, and challenges with the current payroll process Schools/Units Time data collection, review, and submission; HR transaction preparation and entry Central Areas Time data entry and payroll processing; Academic Appointments; HR, Benefits, and IT Support

Note: see Appendix for the detailed inventory of interviews/interviewees Copyright 2009 Accenture All Rights Reserved.

Themes/Findings from the Interviews


Time & Labor processing is almost 100% manual Onboarding and other upstream HR activities cause delays in the entry of HR transactions, which then create late payroll transactions There is a lot of complexity inherent in a new hire transaction which often results in delays and late processing There are an unusually high number of reviews and approvals in the end-to-end process There is no standardization of Time and HR processes/roles within the Schools/Units

A majority of the complexity and issues within the Schools/Units is with the cost accounting associated with Pay and HR transactions, not the payroll transaction per se
End users want better access to information about employee data and about payrollrelated processes and procedures There is no standard tracking mechanism for Sick/Vacation time (some schools use shadow systems, others do it manually); this information is very frequently not accurate While overall customer service from the central Payroll department is viewed favorably, there is considerable reliance on individual contacts/relationships to resolve issues there is no service center model for customer service There are fundamental limitations with the Integral system, and fundamental risk of failure with the Integral Payroll module

Current check distribution procedures are cumbersome and costly


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Not replacing the Integral Payroll system carries substantial business risk
The universitys HR and Payroll system is called Integral. This system has the following characteristics:
Was originally developed in the 1970s Runs on a mainframe computer, which is expensive and nearing obsolescence Integral is obsolete software with many structural limitations; very difficult to modify and maintain For example: No effective dating, limit of 7 jobs per employee Only a handful of organizations are still running Integral Number of IT professionals with Integral expertise is small, and getting smaller There is substantial business risk associated with continuing to run the 30 year old Integral Payroll system Payroll failure with no real contingency plan Inability to implement regulatory changes

Dependence on two specific NYU support individuals, both of whom are nearing retirement
Dependence on a relatively small third party support firm, JAT ($6 million annual sales, <100 employees) Business requirements that will require significant additional effort and cost in the absence of a PeopleSoft implementation: Support for Abu Dhabi and any other global sites Position Management HR/Payroll historical data conversion in the Data Warehouse Additional PASS/HRIS enhancements
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Comparison of NYU With Peer Organizations in Higher Education

Common Payroll-Related Characteristics Within Higher Education Shared Services model for Payroll and Employee Service Usage of an ERP system (most often PeopleSoft) Existence/adoption of online self service tools Existence/adoption of an Employee Portal for online content and communications Relatively complex pay calendar Complex processing around Grants and funding of academic and research appointments Systematic tracking of Time & Labor data and Sick/Vacation balances Usage of Outsourcing for Payroll-related services

How NYU Compares Does not have today Does not have today Have some Have very basic capability Yes Yes Almost entirely manual today For W2 processing

Assessment of NYU relative to peers On par Lagging some Lagging significantly Copyright 2009 Accenture All Rights Reserved. 8

Current Cost Structure


Most of the cost of Payroll is outside of the Payroll Unit Almost 60% of the cost of Payroll is in IT and the Schools/Units which must dedicate FTE to supporting Time and Labor trackingCost Payroll $6.5M Annual and
Facilities 0.3% Other Cost 0.2% Equipment Cost 1.1%

Office Supply Cost 2.8% Shipping & Handling Cost 4.3% Other Third Party Fees 3.0%

Payroll Labor 23.2%

Almost 50% of total cost is dedicated to supporting a manual time and attendance system
IT Labor 15.5% Field Support (Schools & Units) Labor 42.9%

Time and Labor - Labor 6.6%


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Cost of Payroll Operations


Significantly higher cost NYU Payroll operations cost approximately five and a half times the average payroll operations as measured by cost per check and cost per employee served. Over 50% of cost is driven by the manual Time and Attendance system

Current Payroll Cost per Payment


$3.44 $15.20

External Benchmark NYU Average

Current Payroll Cost per Payee


External Benchmark NYU Average $72.93 $304.04

External Benchmark: American Payroll Association


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Efficiency of Payroll Operations


Significantly lower efficiency The average Payroll operation services approximately three and a half times more employees per Payroll FTE than NYU. Almost 50% of the NYU payroll labor in this equation is dedicated to supporting the manual Time and Attendance process

Payees processed per Payroll FTE


External Benchmark NYU Average 293 984

Payments processed per Payroll FTE *


External Benchmark NYU Average 5,849 26,144

* Payments Processed metric is skewed by the fact that a large portion of NYUs population is paid monthly. If this population were paid semi-monthly, the NYU average would be about 7,700 per FTE (about 1/3 as efficient as benchmark)

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External Benchmark: American Payroll Association

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Payroll Quality Metrics


Late HR Input negatively impacts Payroll: NYU issues over 11,000 off-cycle payments annually (Manual and off-cycle). Off-cycle payments and retroactive adjustments cause rework for both the Payroll department and the Payroll support personnel in the schools/units.
Off-Cycle Checks

Retroactive Pay Adjustment Rate


Time Error 5% Late Time 6% Bonus 7% Direct Deposit 2%

External Benchmark
Late HR 28%

1.2% 6.3%

NYU Average

Late HR Transactions by School/Unit


Other 13%

Bottom Quartile Average Top Quartile


Check 22%

87.8% 73.8% 68.4%

Payroll Error 17%

What schools are the best and worst performers?

Lowest % of late HR transactions: Courant, VP Public Affairs, Silver, General Counsel, FAS, School of Law, Tisch, Stern Highest % of late HR transactions: Gallatin, ISAW, Vice Provost Academic Affairs, Vice Provost Faculty Affairs Copyright 2009 Accenture All Rights Reserved. 12

NYU Operations
Where does Payroll Operations spend time? Manual processes cause NYU Payroll personnel to spend more time than average managing key processes than average.
Payroll FTE Time Distribution

NYU
Processing Payroll

8.0%

Benchmark 5.8%

Processing Time & Attendance

NYU Benchmark 5.8%

28.0%

NYU
Customer Service

30.0% 22.5%

Benchmark

0.0% Training

NYU
2.0% Benchmark

NYU is spending the majority of Customer Service time resolving errors and not in true, proactive customer service 13

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Opportunities Time & Labor


Description: Implement an automated Time & Labor solution Web-based software which automates time entry and approvals, facilitates time entry through multiple channels (e.g. clocks, online, etc.), entry and tracking of sick/vacation time, and entry of labor/cost accounting information Implementation of updated roles, processes, and procedures for end to end Time & Labor activity Managed introduction of the new technology and processes across the university Supporting Data Approximately 50% of Payroll labor and cost is dedicated to time & attendance management. External benchmark average is 10% Manual time capture is an error-prone process. Each timesheet is manually keyed in at least 3 separate times (sometimes more depending on the school process). Even at a 99% error-free rate, there would still be 30 keying errors for every 1,000 timesheets NYU Payroll is significantly lagging the benchmark in terms of cost and efficiency in large part driven by exorbitant time and attendance costs Impact Up to 50% reduction in Payroll T&A personnel (3.5 of 5.5 FTE) - $200K Annual Savings Up to 75% reduction in School/Unit Payroll support personnel (26 of 35 FTE) - $1-2M Annual Savings APA estimates indicate that an electronic T&A system will produce 1-3% reduction in total hourly payroll by reducing overpayment errors and over reporting of sick/vacation time - $1.5-3M Annual savings
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Copyright 2009 Accenture All Rights Reserved.

Opportunities Payroll Service Center and Payroll Optimization


Description: Redesign the work within the central Payroll operation Move Payroll towards a true Service Center model with a call center capability, automated tracking of calls and cases, and better integration with related Benefits and HR activities Redesign the Payroll Calendar with the objective of reducing the number of different pay frequencies and reducing the total number of pay runs within a month Move to eliminate the current process of hand delivery of checks Implement a payment/chargeback mechanism for exception processing such as off cycle checks and garnishments Implement operational metrics reporting to improve operational efficiency
Supporting Data A significant portion of the schools Payroll/T&A FTE is spent on customer service tasks such as fielding questions on leave balances, payroll deductions and missing time Payroll support personnel at the school level do not have direct access to the systems of record and often cannot answer questions. These questions must be escalated to Payroll resulting in duplicate effort The current informal system of raising issues has no tracking or reporting system and, according to our interviews, issues are often lost and must be raised multiple times Impact Relieving HR/Payroll/T&A personnel at the school level from Payroll customer service responsibilities is essential for realizing the $1.2M Annual savings from field support FTE noted previously Employee satisfaction will increase when they are able to quickly and easily find answers to their questions. The first person they speak to (Payroll Service Center representative) will have the knowledge and systems access to address their questions Shift customer service inquiries to capable, but newer Payroll employees. Current, informal system places the heaviest burden for customer service on the most experienced (and most expensive) caseworkers in Payroll who are the known contacts in the field.
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Components of a Payroll/HR/Benefits Service Center Future Vision


Academic, Admin, and Student Employees

Tier 0 Service

Employee Portal and Online Self Service


(requires implementation of PeopleSoft)
Service Center Tools
Tier 1 Service

Integrated Employee Call/Service Center HRIS


Tier 2 Service

Portal
Knowledge Management Case Management (REMEDY) Document Management Automated Call Distribution Computer Telephony Integration Other

Processing Teams and Case Resolution


Payroll Team HR Team Benefits Team

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Opportunities HR Reengineering
Description: Reengineer HR transaction processes with the Schools and Units Improve end user access to information both employee data and process/procedure documentation Look to more broadly distribute PASS within the Schools, down to the department level Look to reduce the number of approvals on a transaction Implement better controls/audits on Academic and Student onboarding, to reduce missed payrolls
Supporting Data Average percentage of late HR actions (PASS) is 74% Currently, only one of the schools interviewed has PASS distributed down to the department level, but they are in the top quartile (internal benchmark) of timely PASS submissions and they perform their duties with less personnel than average (1:134 ratio vs 1:88)

Impact Reduce percentage of late HR actions from 74% to 25% Reduce off-cycle paychecks by approximately 50-70% for an estimated annual savings of $100-200K Reduce Payroll FTE by 1 for an estimated annual savings of $50K

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Opportunities Payroll Outsourcing


Description: Outsource the data processing components of payroll to a third party Shift responsibility for the data processing of some, or all, of the following components to a third party processor: Gross to Net payroll calculation Garnishment processing Off cycle check processing Check printing and distribution Tax reporting and processing and W2 processing The two different service models for Payroll Outsourcing are outlined on the next page Supporting Data: Outsourcing of payroll in the data processing model (see next page) would result in an 18% reduction in the annual run cost Outsourcing of payroll in the managed service model (see next page) would result in a 16% increase in the annual run cost given the significantly higher third party service cost associated with the managed service model Impact Reduction of the quantity of exceptions, as envisioned in the to-be environment, would be essential in managing the ongoing run cost of payroll outsourcing Portions of Employee Benefits are outsourced to Towers Perrin requiring some coordination of data flows and other aspects of service
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Payroll Outsourcing Service Options


There are two basic service models for Payroll Outsourcing
Payroll Data Processing
(modeled in Options 3,4 see following pages)

Payroll Managed Service


(modeled in Option 5 see following pages)

Outsourcer takes responsibility for the data processing associated with payroll, such as Gross to Net, Garnishments, Check printing and distribution, and Tax reporting and processing Client retains the responsibility for employee service, transmission of data to the outsourcer, error resolution, overall financial management and control, payroll accounting, etc. Market price of this service typically ranges from $50-80 per employee per year This is a well established and proven service model; historically more popular with smaller organizations, although a growing number of large organizations are opting for this service Market leaders are ADP and Ceridian
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Outsourcer takes responsibility all aspects of payroll operation, including employee service; this model is more of a true Business Process Outsourcing (BPO) model; it is frequently marketed as an integrated Payroll/HR/Benefits BPO model Client only retains responsibility for Vendor Management Market price of this service typically ranges from $150-200 per employee per year This is a relatively new service offering without a strong track record of service Market leaders are ADP and Ceridian

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Options Overview

Option 1 Maintain insourced payroll, automate and reengineer key processes Option 2 Outsource payroll (data processing model), automate T&L, reengineer key processes

Time & Labor solution (presumably Workforce) Payroll "Service Center" and Operations Optimization HR Reengineering Time & Labor solution (presumably Workforce) Payroll "Service Center" and Operations Optimization HR Reengineering Payroll Outsourcing of GTN, Tax, W2, Garnishments

Option 3 Outsource payroll and T&L (data processing model), reengineer key processes

Time & Labor Outsourcing Payroll "Service Center" and Operations Optimization HR Reengineering Payroll Outsourcing of GTN, Tax, W2, Garnishments
Payroll Outsourcing with full Managed Service model; includes Time & Labor capability HR Reengineering

Option 4 Outsource payroll and T&L (managed service model), reengineer key processes

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Financial Analysis of Options


Option 1 is recommended - This option offers the lowest steady state run cost, and the best overall financials and rate of return

NOTE: the Payroll Assessment team has validated the Time & Labor implementation estimate with the NYU PMO team
Note: see Appendix for detailed financial models of all 4 options Copyright 2009 Accenture All Rights Reserved. 21

Comparison of Annual Run Cost Estimates


Option 1 delivers the highest annual cost reduction with the optimal combination of labor, third party, and other costs

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Key Metrics Before and After

Metric Cost per check Cost per employee Employees per Payroll FTE Checks per Payroll FTE % of Payroll time spent on time entry % Off Cycle Checks

APA Benchmark $3.44 $72.93 1000 26,144 6% 1.2%

NYU Today $15.20 $304.04 293 5849 31% 3.4%

NYU After $8.95 $179.06 775 15500 7% TBD

NOTE: given the inherent complexities in some aspects of Higher Education Payroll, NYU should not expect to get to the level of the APA Benchmarks, which includes all companies across all industry segments

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Guiding Principles for Implementation Roadmap and Projects


The goal of the Implementation Roadmap is to strike the proper balance among multiple factors: Funding and ROI Resource availability Pace of change Timing of benefits realization Fit with annual University calendar Fit with other large University initiatives Each of the projects has been envisioned, with a high level estimate of effort and duration, with a holistic view of the end-to-end process considering business process, roles, change management, etc. in addition to software installation Projects have been estimated using three resource types: NYU User: functional expert in payroll and payroll-related processes NYU IT: technical expert in payroll-related systems

Contractor: external expert in software, relevant processes, and large scale project/program management
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Recommended Projects Summary (based upon Option 1)

Project Time & Labor

Project Components
Business process and roles design System configuration and customization Interfaces and Reports design and development

Duration (mths) 14

Total Workdays 3200

NYU User Avg FTEs 2.2

NYU IT Avg FTEs 4.4

Contractor Avg FTEs 5.1

Total Avg FTEs 11.7

End-to-end testing preparation and execution


Deployment planning and execution Change Management and Communications Program Management

Payroll Service Center/ Optimization

Design and implement Service Center model Reengineer Pay Calendars Eliminate hand delivery of checks Implement payment/chargeback mechanism for exceptions (e.g. Off Cycle checks: $30)

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1100

1.5

1.5

1.5

4.5

Design and implement Operational Metrics Reporting

HR Reengineering

Improve end user access to information Distribute PASS more broadly Reduce the number of approvals Implement better controls/audits on Onboarding processes

600

1.3

0.7

1.3

3.3

Note: see Appendix for more details on projects Copyright 2009 Accenture All Rights Reserved.

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High Level Implementation Roadmap (based upon Option 1)

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Next Steps

Confirm recommendations and going-forward Roadmap with key stakeholders Proceed with procurement of Workforce Time & Labor solution Begin to plan for startup of projects, for Fall 2009

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Appendix

Project Approach Inventory of Interviews Detailed Financial Analysis of Options Project Descriptions

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Timeline and Activities


The payroll assessment work was conducted over a 6 week period and included the following activities and work products
Week
Phase 0 1 2 3 4 5 6

Pre-Assessment

Conduct Current State Assessment

Benchmark and Conduct Options Analysis

Develop Roadmap & Define Next Steps

Work Products

Activities

Define Data Requirements Collect and Distribute Data Plan and Prep for Assessment

Conduct interviews across payroll, business and IT Analyze current data Inventory and prioritize opportunity areas

Conduct follow-up interviews (as needed) Continue analyzing data Update inventory and priority (as needed)

Compare to benchmarks and leading practices Socialize findings and (where applicable) incorporate feedback Conduct an options analysis including costing Summarize

Develop roadmap and financial analysis of options Define next steps Present final assessment

Interview notes Prioritized Opportunities Inventory

Findings Summary (FINAL)


Revised Prioritized Opportunities Inventory Benchmarks Options Analysis Findings Summary (DRAFT)

Roadmap and financial analysis of options Next Steps Final Assessment Summary

Manage Project Kick-off Copyright 2009 Accenture All Rights Reserved.

Status

Findings/Q&A

Findings

Final Report 29

Approach
The project approach consisted of three main phases of work
Analyze current data that will aid in obtaining a deeper understanding of NYUs current Payroll environment including systems, processes, issues, level of complexity, volumes, metrics and current operating costs Conduct interviews across Payroll and areas that touch payroll and across business and IT to obtain a further understanding of the current environment, issues and opportunities for improvement Inventory and prioritize opportunity areas

Conduct Current State Assessment

Benchmark and Conduct Options Analysis

Analyze prioritized opportunities and compare to benchmarks and leading practices where applicable Conduct a sourcing options analysis (including costing) leveraging Accentures Global Estimating Models and experience in working with 3rd party payroll providers Summarize findings, opportunities, options analysis and recommendations
Interactively present findings and incorporate feedback Create a roadmap to address recommended changes Develop a financial analysis of options Define next steps
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Develop Roadmap and Define Next Steps

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Inventory of Interviews

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Option 1 8 Year Financial Model

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Option 2 8 Year Financial Model

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Option 3 8 Year Financial Model

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Option 4 8 Year Financial Model

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Time & Labor Implementation Project Summary


Objectives To implement a web-based solution to automate the end to end process associated with Time & Labor data entry and management, including the management of Sick/Vacation time and the management of cost accounting information A Time & Labor solution to enable the NYU Student and Administrative workforces; will also enable the process within the central Payroll organization to collect, verify, and submit time data into the payroll process Reduces by 70-80% the effort and cost associated with the current manual activity Automates the interpretation of raw time data into the proper earnings categories Enables systematic tracking of accrual balances (i.e. Sick, Vacation) Enables multiple channels for data entry such as clocks, online entry, etc. Project Components Business process and roles design System configuration and customization Interfaces and Reports design and development End-to-end testing preparation and execution Deployment planning and execution Change Management and Communications Program Management Estimated Duration Estimated Workdays Average Staffing 14 months 3200 workdays 2.2 functional/user FTEs 4.4 NYU IT FTEs 5.1 vendor/contractor FTEs
Copyright 2009 Accenture All Rights Reserved. 36

Scope

Key Benefits

Payroll Service Center/Optimization Project Summary


Objectives Scope To improve the operational efficiency and cost performance of the central Payroll operation; to improve the effectiveness of customer service to the NYU workforce The project is focused on all aspects of the Central payroll departments processes, detailed procedures, and roles; also included in scope is the interaction between Payroll and the University on customer service and issue resolution; potentially the new model will be integrated with the customer service aspects of NYU Employee Benefits and HR services Improves payroll processing efficiency and drives down operating costs Provides for systematic tracking of employee inquiries and cases Provides more seamless, integrated service for employees Project Components Payroll Business process. procedure, and roles design Operational metrics resport design and development Service center tools (e.g. case tool, telephony) configuration and implementation

Key Benefits

Pay calendar reengineering and simplification


Check distribution simplification Chargebacks design and implementation Change Management and Communications Program Management Estimated Duration Estimated Workdays Average Staffing 12 months 1100 workdays 1.5 functional/user FTEs 1.5 NYU IT FTEs 1.5 vendor/contractor FTEs
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HR Reengineering Project Summary


Objectives To implement a series of process, education, and technology capabilities which will serve to streamline and accelerate the processing of HR transactions and also improve the quality and accuracy of the transactions The scope is focused on the HR transactions that directly affect payroll processing; most of the effort would be focused on the Schools/Units and how they process transactions Reduces cycle time for HR transactions Improves quality/accuracy of HR transactions Reduces downstream payroll errors/exceptions Project Components Design and implement end user support materials (to facilitate timely and accurate processing) Design and implement an approach to distribute PASS more broadly across Schools/Units Evaluate and design ways to reduce the number of approvals on a given transaction Design and implement a quick hit solution (process and/or technology) to prevent new hires from being missed on payroll Change Management and Communications Program Management Estimated Duration Estimated Workdays Average Staffing 9 months 600 workdays 1.3 functional/user FTEs 0.7 NYU IT FTEs 1.3 vendor/contractor FTEs

Scope Key Benefits

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