New York State Public Personnel Law e-books

The Discipline Book - Click HERE for information and read a free excerpt.

A Reasonable Disciplinary Penalty - Click HERE for information and read a free excerpt.

The Layoff, Preferred List and Reinstatement Manual - Click HERE for information and read a free excerpt.

Disability Leave for fire, police and other public sector personnel - Click HERE for information and read a free excerpt.

Proposed bill would provide veterans with an opportunity to gain job experience in New York State government

On June 1, 2023, State Senator James N. Tedisco announced that the New York State Senate has passed his bipartisan "Veterans Internship Program" [V.I.P.] bill enabling honorably discharged veterans to be selected to participate in the New York State Legislature’s annual paid legislative internship program. Participation in this program could assist these veterans obtain employment in the future.

Senator Tedisco’s bill, S.291/A.1347, sets aside 10 percent of the current legislative internship program intern positions in the Senate and in the Assembly to provide an opportunity for veterans appointed to serve as legislative interns "to see the inner workings of the representative democracy they put their lives on the line to defend."  The V.I.P. bill, S.291/A.1347, is co-sponsored in the New York State Assembly by Member of the Assembly Marianne Buttenschon. Click HERE for information about this Internship Program.

Internal Revenue Service Electronic Filing Regulations for Government Entities, Tax Exempt Organizations and Employee Plans

The Department of the Treasury recently published final regulations, implementing the reduced electronic threshold under Section 2301 of the Taxpayer First Act of 2019 (TFA). 

Under the regulations found in T.D. 9972, taxpayers who are required to file at least 10 returns of any type during the calendar year must file electronically. 

Generally, the final regulation applies after 2023. See the regulations for detailed dates of applicability to specific returns.

Among others, the regulations apply to the following forms:

Government Entities

• 8596, Information Return for Federal Contracts
• 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds
  

Exempt Organizations

• 5227, Split-Interest Trust Information Return
• 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC (if filed by other than a private foundation)
• 1120-POL, U.S. Income Tax Return for Certain Political Organizations

Employee Plans

• 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
• 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
• 5330, Return of Excise Taxes Related to Employee Benefit Plans

Under Internal Revenue Code Section 6011(e)(2)(B), the regulations take into account the ability of the taxpayer to e-file at reasonable cost. On a year-by-year and form-by-form basis, the IRS may waive the requirement to file electronically in cases of undue hardship. In certain circumstances, a filer may be administratively exempt from the requirement to file electronically. The instructions to each form will set forth details on the waiver. In general, the filer should maintain documentation supporting the undue hardship or other applicable reason for not filing electronically.

Additionally, Section 3101 of the TFA sets forth “mandatory e-filing by exempt organizations,” which is already in effect. This applies to the following forms:

• 4720 (if filed by a private foundation)
• 990, Return of Organization Exempt from Income Tax
• 990-EZ, Short Form Return of Organization Exempt From Income Tax
• 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
• 990-T, Exempt Organization Business Income Tax Return
  

Appointing authority not required to provide reasons for not selecting an applicant eligible for appointment to the position where appropriate discretion has been exercised

The Plaintiff in this CPLR Article 78 action challenged the New York City Police Department's [NYPD], decision not select Plaintiff for appoint as a probationary police officer. Supreme Court granted NYPD's motion to dismiss Plaintiff's petition for failure to state a cause of action. Plaintiff appealed but the Appellate Division unanimously affirmed the lower court's ruling.

The Appellate Division, noting the Plaintiff failed "to allege any facts suggesting that NYPD's determination was arbitrary and capricious," explained that Plaintiff's passage of the civil service exam and other qualifications did not entitle him to an appointment.

Citing Matter of Gomez v Hernandez, 50 AD3d 404, the Appellate Division opined "Even [well-qualified] candidates such as [Plaintiff] ... can be denied [appointment] provided appropriate discretion is used within the confines of the 'one-of-three' rule in Civil Service Law §61.*

The court observed, "it is not arbitrary and capricious for an agency to provide no reason for an appointing official's exercise of discretion in declining to appoint a specific candidate". 

The decision also noted that Plaintiff's "allegations of delays and irregularities in the selection process do not meet his 'heavy burden of proof, for which conclusory allegations and speculative assertions will not suffice'".

* Click HERE to access NYPPL's comments concerning the origin and application of the Rule of Three. 

Click HERE to access the Appellate Division's decision posted on the Internet.