Our colleagues Richard S. Caputo and Jacqueline Motyl have published the second of their two-part Alert to guide nonprofit organizations in preparing for upcoming tax filing deadlines and best practices for the onset of a fiscal year. In Part 1 (available here), they discussed Form 990/990-PF requirements, Solicitation of Funds registration requirements, Change in Officer/Director notification requirements, and appropriate insurance coverage. In Part II (available here), they focus on donor letters, bylaws and corporate records. For more up-to-date coverage from Tax Controversy and Financial Crimes Report, please subscribe by clicking here.
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- Unsatisfactory rating voided because employee's "performance review," failed to comply with the employer's own procedures and thus undermined the integrity of the process Joyce v City of New York, 2018 NY Slip Op 03433, Appellate Division, First Department The Appellate Division annulled the determination of respondent New York City Department of Education [DOE] sustaining the "unsatisfactory" rating for the 2010-2011 academic year give to John Joyce, a tenured teacher. The court said that the record demonstrates "deficiencies in the performance review process" that resulted in Mr. Joyce being given an unsatisfactory rating for the 2010-2011 academic year. Citing Matter of Gumbs v Board of Educ. of the City Sch. Dist. of the City of N.Y., 125 AD3d 484, and Matter of Richards v Board of Educ. of the City Sch. Dist. of the City of N.Y., 117 AD3d 605, the Appellate Division noted that these deficiencies "were not merely technical, but undermined the integrity and fairness of the process." Mr. Joyce had received a satisfactory rating for the previous academic year and, in contravention of its own procedures, DOE failed to place him on notice that he was in danger of receiving an unsatisfactory rating for the 2010-2011 academic year until after April 28, 2011. Although DOE's procedures required that tenured teachers in danger of receiving an unsatisfactory rating have "formal observations including a pre-observation and post-observation conference by the principal … as part of a prescriptive plan to improve their teaching," Mr. Joyce received only one formal observation which took place one week before the end of the academic year and was not part of a prescriptive plan to improve his performance as a teacher. The decision is posted on the Internet at: http://www.nycourts.gov/reporter/3dseries/2018/2018_03433.htm
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