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Upstate University Hospital CEO, chief medical officer get permanent appointments
SYRACUSE — Upstate Medical University has decided to remove the term “interim” from the titles of two top officials at Upstate University Hospital. It has appointed Dr. Robert Corona as CEO and Dr. Amy Tucker as chief medical officer (CMO) of Upstate University Hospital, “effective immediately.” Corona had served as interim CEO since March, and […]
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SYRACUSE — Upstate Medical University has decided to remove the term “interim” from the titles of two top officials at Upstate University Hospital.
It has appointed Dr. Robert Corona as CEO and Dr. Amy Tucker as chief medical officer (CMO) of Upstate University Hospital, “effective immediately.”
Corona had served as interim CEO since March, and Tucker had been interim CMO since April.
Upstate Medical had appointed Corona as interim CEO following the resignation of Steven Scott, who had served in the role since January 2017.
Tucker had assumed the CMO duties of Dr. Anthony Weiss, who accepted a post at Beth Israel Deaconess Hospital in Boston.
“Dr. Corona and Dr. Tucker have served with distinction throughout their careers and most recently in their interim positions,” Dr. Mantosh Dewan, interim president of Upstate Medical University, said in a news release. “I am pleased to have them as part of the leadership team as we move forward.”
“I am grateful for this opportunity and fully support interim president Dewan’s appointment of Dr. Tucker as CMO,” Corona said. “I look forward to continuing to work with her, other hospital officers, and the Upstate and SUNY communities to lead Upstate University Hospital in its support of our university’s clinical, educational and research missions.”
About Corona
During his time at Upstate Medical University, Corona has led the development and implementation of the Upstate MIND (Medical Innovation and Novel Discovery) initiative at the CNY Biotech Accelerator.
He’s also served as a professor and chair of the department of pathology and laboratory medicine; medical director of neuropathology; and VP for innovation and business development.
Corona also founded Upstate’s telemedicine program during his time with the medical school in the 1990s. In addition, he’s served as chief medical officer and VP of medical and scientific affairs at Welch Allyn Inc. in Skaneateles.
About Tucker
Tucker, a practicing cardiologist, joined Upstate in 2017 as director of adult ambulatory services.
Tucker previously served on the faculty at the University of Virginia where she held various administrative roles. They included serving as founder and director of the Club Red Women’s Cardiovascular Prevention Clinic, associate chair of medicine for undergraduate medical education, and director of the cardiovascular fellowship training program.
Tucker also was the director of ambulatory and consultative cardiology services. In addition, Tucker served as chief medical officer for Charlottesville, Virginia–based Locus Health, LLC (previously Broad Axe Care Coordination), a company providing comprehensive care coordination, remote patient monitoring, and performance optimization using advanced data analytics.

Renovation work planned for the Marquee Cinemas location in New Hartford
NEW HARTFORD — A renovation project is planned at the 14-screen, Marquee Cinemas theatre in New Hartford. Construction was scheduled to begin Jan. 2, with a completion date in May, per a news release that the New Hartford Chamber of Commerce forwarded to CNYBJ. The theatre will remain open during the remodel. Beckley, West Virginia–based
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NEW HARTFORD — A renovation project is planned at the 14-screen, Marquee Cinemas theatre in New Hartford.
Construction was scheduled to begin Jan. 2, with a completion date in May, per a news release that the New Hartford Chamber of Commerce forwarded to CNYBJ. The theatre will remain open during the remodel.
Beckley, West Virginia–based Marquee Cinemas Inc. and PAG Investments announced the renovation project in that release. PAG Investments is a privately held, real-estate investment firm headquartered in New York City.
CNYBJ contacted Marquee Cinemas for details on the contractor and architect involved in the project, along with the project cost, but the company didn’t respond to the inquiry before press time.
The work is scheduled in two phases. The first part will target studios 1 through 6, along with converting auditoriums 7 & 8 to what the company calls “Marquee Extreme Cinemas (MXC)” auditoriums, per the release.
Marquee expects to complete the first phase in mid-March, with all studios equipped with new “luxury” seating, carpeting, and lighting.
The second phase, which Marquee expects to finish in mid-May, will include the completion of auditoriums 9 through 14, along with work in the lobby and common areas.
It’ll also include digital displays, new wall coverings, and carpet, along with interior and exterior paint work.
Additionally, the theatre will be adding reserved seating, allowing moviegoers to pick their “exact seat.” Patrons may purchase and choose their favorite seat prior to the movie, either online, at the box office or at Marquee’s ticketing kiosk, the company said.
“The new upgrades will offer patrons a premium experience not currently offered in the market. We want the newly-renovated Marquee Cinemas to be a welcome retreat for guests to relax and feel right at home as they enjoy a movie,” Robin Shumate, director of marketing for Marquee Cinemas, said in the release. “Our goal is to provide our customers with the best in entertainment. For nearly 15 years, it has been and will continue to be our pleasure to serve New Hartford and Oneida County.”
Formed in 1979, Marquee Cinemas, Inc. currently operates 17 locations with 175 screens in nine states.
New York manufacturing index slides 12 points in December
The Empire State Manufacturing Survey general business-conditions index fell 12 points to 10.9 in December. The reading, based on firms responding to the survey, indicates “business activity grew at a slower pace than in recent months in New York,” the Federal Reserve Bank of New York said in its survey report issued Dec. 18. A
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The Empire State Manufacturing Survey general business-conditions index fell 12 points to 10.9 in December.
The reading, based on firms responding to the survey, indicates “business activity grew at a slower pace than in recent months in New York,” the Federal Reserve Bank of New York said in its survey report issued Dec. 18.
A positive index reading indicates expansion or growth in manufacturing activity, while a negative number shows a decline in the sector.
The survey found 30 percent of manufacturing respondents in the state reported that conditions had improved over the month, while 19 percent said that conditions had worsened. The 30 percent of respondents that indicated month-over-month improvement represents an 11 percentage point decline from November, the New York Fed said.
Survey details
The new-orders index slipped 6 points to 14.5, and the shipments index fell 7 points to 21.0. Unfilled orders were “somewhat lower,” inventories climbed “modestly,” and delivery times were “slightly longer,” the New York Fed said.
The index for number of employees jumped 12 points to 26.1, indicating “very strong growth” in employment levels, while the average-workweek index was little changed at 8.0. The prices-paid index remained elevated but dipped 5 points to 39.7, indicating a “slight deceleration” in input price increases.
The prices-received index was little changed at 12.8.
Firms were “slightly less optimistic” about the six-month outlook than they were last month. The index for future business conditions fell 3 points to 30.6. The indexes for future new orders and shipments were also slightly lower, while the indexes for future employment and hours worked were slightly higher.
The indexes for future prices paid and future prices received edged lower. The capital-expenditures index moved up for a second consecutive month, reaching its highest level in several months, and the technology-spending index increased to 26.1.
The New York Fed distributes the Empire State Manufacturing Survey on the first day of each month to the same pool of about 200 manufacturing executives in New York. On average, about 100 executives return responses.

A Wild Journey: An Abbreviated History of the Syracuse Zoo
Today’s Rosamond Gifford Zoo in Syracuse has experienced more than a century of iterations. Its home, Burnet Park, was born from a merger between the Town of Geddes and the City of Syracuse in 1886. The Town of Geddes wished to become part of Syracuse in order to benefit from a paid police force, fire
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Today’s Rosamond Gifford Zoo in Syracuse has experienced more than a century of iterations. Its home, Burnet Park, was born from a merger between the Town of Geddes and the City of Syracuse in 1886.
The Town of Geddes wished to become part of Syracuse in order to benefit from a paid police force, fire protection, and the soon-to-be installed water line from Skaneateles Lake. John Burnet, a major landowner in Geddes, offered to sweeten the merger by giving the City nearly 125 acres of his hilltop farm land for a park. The Burnet family stipulated the land always be used as a park and that it should be named Burnet Park. They also requested that $10,000 be set aside annually to be used to purchase trees and maintain roads and lawns. An additional $3,000 per year was to be used for general upkeep and improvements. Finally, the entranceways to the park off Milton Avenue and S. Wilbur Avenue were to be paved. Initially the park was used for bandstand concerts, walks, and picnics — followed by the construction of a golf course in 1901.

Area citizens had lobbied for a zoo for many years before one was actually constructed. As early as 1898, a local alderman announced that a gentleman had offered to build and stock a zoological department in a south end park if the city would take steps to fix up the land properly. It was determined that all necessary funds could be generated with help from the public; however, this plan never advanced. But in 1914, the city put aside four acres for use as a zoo in Burnet Park when a group of citizens headed by W. W. Wiard of the Syracuse Chilled Plow Co. bought the remnants of a traveling circus company. Two years later, a stone-based exhibit space was designed for the bears and a pond dug for the waterfowl. The animals kept at the zoo were varied with many procured through generous donations by prominent local citizens. In 1933, the zoo doubled in size with the animals residing in small barred cages as was common during that era. The animals were there strictly for the public’s viewing purposes. No attention was given to providing an environment or setting that would reflect the animal’s normal living conditions. In 1955 after receiving an extremely poor review from the local newspaper, efforts were made to improve the animals’ living conditions and update the grounds. A Children’s Wonderland, funded through the Gifford Foundation, was designed featuring miniature structures housing a variety of farm animals with which children could interact. At the same time, additional funds were set aside by the city to renovate the bear den and construct Monkey Island.

Unfortunately, these improvements were short-lived, and by the early 1960s, the zoo was again criticized for its appearance. Various mayors had discussed undergoing a massive update, but funding could not be secured. The Children’s Wonderland required cleanup and repair. Again, improvements were made but continued funding was becoming difficult to obtain. Vandalism was prevalent, including the releasing of animals from their cages, killing of animals, and theft and destruction of zoo property. A local businessman formed an organization to investigate the option of purchasing property north of the city and establishing a new state of the art zoo. City of Syracuse and Onondaga County officials were divided in their opinions, but it was generally felt that the zoo should remain in Burnet Park.
The Friends of the Zoo was formed in 1970 and they secured funding to enlarge the zoo to 18 acres, build a fence to enclose the space, include a boardwalk that traversed through a portion of the property, and establish a Western Plains habitat. Various directors had come and gone, adding to the difficulties. In April 1975, the zoo adopted a nonprofit status and it was suggested that a minimal admission be charged for at least a portion of the year. Plans were once again made to expand and modernize the facility. The Friends of the Zoo developed a membership drive to facilitate this goal. John Mulroy, Onondaga County Executive, initially vetoed using county funds to supplement city funding, but eventually came to an agreement with the Onondaga County Legislature to set aside money to finance renovations. In 1977 the county officially took over the responsibility of running the zoo from the city. By 1980, improvements were once again made by expanding the Plains exhibit and beginning development of a North East Woods exhibit. However, the animals continued to reside in bare, dingy cages of inadequate size. These conditions inhibited reproduction efforts — forcing the zoo to purchase additional animals. Visitors also complained about the odor and general cleanliness of the exhibit areas.
In 1982, a $7.5 million renovation was begun. The community was asked to provide $1 million in funding with an additional $2.5 million received from private funders. The Rosamond Gifford Foundation continued as a generous funder for the modernization of the facilities as Ms. Gifford had been known for her love of animals. The renovation took over three years. During this time, most of the animals were either sold or loaned to other zoos. The waterfowl population was moved to Beaver Lake Nature Center in Lysander while seven elk, seven bison, three wolves, a yak and a llama remained in residence because they were either unable to be sold, too old to move, or of good breeding stock. All the original buildings were torn down with the exception of the main building which was incorporated into the new design. The zoo reopened to great fanfare in August 1986. The final cost of renovation was $12.8 million and it involved more than seven years of planning and preparation. It was a state-of-the-art facility considered to be a “new breed of zoo” and was only one of a handful of zoos designed with several exhibit areas detailing the evolutionary life stories of the zoo’s inhabitants. The new facility also included classroom and research space. National accreditation soon followed.
In 1998, a capital campaign was begun to pay for the construction of a new conservation education center and tiger and rainforest exhibits. The Rosamond Gifford Foundation offered an endowment gift of $2 million in 1999. This resulted in the changing of the name to Rosamond Gifford Zoo at Burnet Park. The zoo today continues to flourish and is now proud to say that it is continually ranked in the top 10 percent of zoos in the country.
Karen Y. Cooney is support services administrator at OHA in Syracuse.

Byrne Dairy to create 250 jobs in $125M plan to expand facilities
DeWITT — Byrne Dairy Inc. plans to create nearly 250 jobs in Onondaga County as part of the firm’s $125 million plan to expand its facilities. The company held a Dec. 20 ceremony to break ground on a $24 million expansion at its Ultra Dairy plant in DeWitt, representing the first phase of its expansion
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DeWITT — Byrne Dairy Inc. plans to create nearly 250 jobs in Onondaga County as part of the firm’s $125 million plan to expand its facilities.
The company held a Dec. 20 ceremony to break ground on a $24 million expansion at its Ultra Dairy plant in DeWitt, representing the first phase of its expansion plan.
The three phases — supported by $15 million in state funding — include several additional projects at its other production and warehouse facilities.
The initial phase will create 30 new jobs and includes a 42,000-square-foot expansion, the office of Gov. Andrew Cuomo said in a news release.
In addition to the 30 new jobs, the Ultra Dairy expansion will help retain almost 200 jobs at the facility.
“We’re excited to begin this next chapter of Ultra Dairy’s growth,” Carl Byrne, president and CEO of Byrne Dairy Inc., said in the release. “Our ability to expand to meet the growing demands of our customers is critical to the success of not only Byrne Dairy, but also family farms throughout Central New York.”
The expansion will allow the plant to increase its packaging capability, along with additional processing capacity and storage space.
Additional projects include a further expansion of the DeWitt facility, expansion of the company’s yogurt and cultured-product facility in Cortlandville, and an extension of its warehouse capabilities in Syracuse and DeWitt which will result in the creation of 248 new jobs.
New York State is providing a $7.5 million grant for the projects through the “CNY Rising” Upstate Revitalization Initiative funding. In addition, the state is offering another $7.5 million through the Excelsior tax-credit program in exchange for the job-creation commitments.
The company’s Ultra Dairy plant, located at 6750 W. Benedict Road in DeWitt, first opened in 2004. The facility uses an ultra-high-temperature pasteurization process to extend shelf life of up to 150 days.
Ultra Dairy processes conventional and organic milks, creams, and other dairy products as well as a variety of non-dairy products. The expansion will allow Byrne Dairy to “substantially increase” output by adding processing capacity and increasing efficiencies in downstream equipment.
Big I New York board chair calls new insurance-licensing law “common sense”
DeWITT — DeWitt–based Big I New York announced that it applauds the approval of a new state law that the organization says it wrote for “easier” compliance with insurance-licensing requirements. Gov. Andrew Cuomo signed the bill on Dec. 7. New York State Senator James Seward (R–Milford) and New York State Assemblyman Kevin Cahill (D–Kingston) sponsored
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DeWITT — DeWitt–based Big I New York announced that it applauds the approval of a new state law that the organization says it wrote for “easier” compliance with insurance-licensing requirements.
Gov. Andrew Cuomo signed the bill on Dec. 7. New York State Senator James Seward (R–Milford) and New York State Assemblyman Kevin Cahill (D–Kingston) sponsored the bill. The measure creates a single renewal date of June 30 for all of an insurance agency’s or brokerage’s licenses, Big I New York said in a news release.
“Agencies were required to renew three different licenses at three different times,” Louis Atti, chair of the Big I New York board of directors, tells CNYBJ in a phone interview. “I think it was just common sense.” Atti also serves as VP of personal lines insurance for the Evans Agency in Derby, located south of Buffalo in Erie County.
The new renewal date also helps agents in meeting the education requirements to have those licenses renewed, Atti notes. They can take a class on a topic of interest instead of just taking any class to secure the points necessary to renew the license.
The organization started working on the issue “prior to this year, and then we finally got some movement on it,” Atti says.
Big I New York describes itself as the state’s oldest insurance producer trade association. Insurance agents and brokers are commonly referred to as “insurance producers,” the organization said. Big I New York was previously known as the Independent Insurance Agents & Brokers of New York Inc. (IIABNY).
The change in licensing
Under previous law, business entities licensed as insurance producers had three different dates on which to renew their licenses.
Life-insurance agencies’ licenses expired on June 30 of odd-numbered years and property-casualty agencies’ licenses expired on June 30 of even-numbered years. All brokerage licenses expired on Oct. 31 of even-numbered years.
“It was very cumbersome more than anything else to try to keep track of all that and make sure that you were compliant,” says Atti.
Most insurance-producer businesses hold agent and broker licenses for both life and property-casualty insurance. The previous law required them to keep track of the three separate renewal dates. The new law sets June 30 of odd-numbered years as the single date on which all types of licenses issued to businesses will expire, starting with June 30, 2021.
Atti notes that most insurance agencies and brokerages are small, community-based businesses with “many demands for their attention.” This new state law helps “make their lives a little easier,” he adds.
Big I New York says it works to represent the educational, political, and business interests of our more than 1,750 agencies and their 13,000 plus employees, per its news release.
SBDC in Watertown offers winter entrepreneurship courses for startups and existing businesses
WATERTOWN — The New York State Small Business Development Center (SBDC) in Watertown is offering its entrepreneurial training course in two versions this winter to people interested in starting a new business or growing their existing one. The classroom course will be held over seven weeks on Thursday evenings from Jan. 10 through Feb. 21,
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WATERTOWN — The New York State Small Business Development Center (SBDC) in Watertown is offering its entrepreneurial training course in two versions this winter to people interested in starting a new business or growing their existing one.
The classroom course will be held over seven weeks on Thursday evenings from Jan. 10 through Feb. 21, 2019 at Jefferson Community College (JCC) in Watertown. The course features different speakers each week who are professionals in their fields — banking, marketing, accounting, insurance, and business law, the SBDC said.
A 14-week online version of the course will begin on Feb. 4 and run through May 10, 2019. It covers the same materials in seven modules with videos from local experts, but participants have two weeks to complete each section and work at their own pace and location on their own computer. The courses are co-sponsored by JCC’s Continuing Education Department, Jefferson Country Economic Development (JCED), Watertown Local Development Corp. (WLDC), and M&T Bank. Either course costs $195.
The courses are open to everyone in the North Country. For these two courses, the SBDC says it is able to offer free tuition to veterans, military members, and spouses through a special program income funding opportunity.
The purpose of the entrepreneurial training course is to provide guidance and support to individuals interested in starting or expanding a small business with timely information on tax laws, social-media trends, and more, per the SBDC. The course will cover how to check credit reports and how to address any related problems.
Upon successful completion of the course, qualified participants starting or operating a business locally will be eligible to apply for a low-interest, micro-enterprise loan of up to $40,000. North Country residents have access to a number of funding sources including JCED, WLDC, Lewis County Economic Development, Development Authority of the North Country (DANC), and Adirondack Economic Development Corporation (AEDC). Two other loan programs include the NYS Excelsior Growth Fund SmartLoan and the North Country Veteran Business Loan Fund (through AEDC).
For more information or to register, contact the SBDC at JCC at (315) 782-9262. The deadline to register for the classroom version is Jan. 7.
For the online course, the registration deadline is Jan. 28 and can be paid by a credit or debit card at https://feb19etc.eventbrite.com or by calling (315) 782-9262. If participants are veterans, military or spouses, they should not pay online but should call the SBDC directly to register, the center said.
This program is funded in part through a cooperative agreement with the U.S. Small Business Administration.
The Watertown Small Business Development Center serves Jefferson, Lewis, and Oswego Counties. Since its start in 1986, the advisors of the Watertown SBDC have worked directly with 21,627 businesses, helping them to invest $328.5 million in the area’s economy, and create or save 9,986 jobs, the SBDC says.

City of Syracuse offers paid parental-leave for non-union employees
SYRACUSE — The City of Syracuse is providing city employees working in non-represented positions with 12 weeks of paid leave, which they can use for a new birth, adoption, or foster placement. The new policy, which took effect Dec. 1, is the “first step in attempting to improve parental-leave benefits for city workers,” the office
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SYRACUSE — The City of Syracuse is providing city employees working in non-represented positions with 12 weeks of paid leave, which they can use for a new birth, adoption, or foster placement.
The new policy, which took effect Dec. 1, is the “first step in attempting to improve parental-leave benefits for city workers,” the office of Syracuse Mayor Ben Walsh said in a Nov. 28 news release.
The City of Syracuse has 160 non-represented employees in managerial or administrative roles who could be eligible for this benefit, it said in an email response to a CNYBJ inquiry.
The new policy stipulates that employees must use the 12 weeks within one year of the new birth, adoption, or foster placement.
Staff has the option to take all 12 weeks at once, to use the 12 weeks in increments of at least one week at a time, or to create a part-time schedule, at the discretion of their department head.
“More and more businesses and governments are addressing paid parental leave, and the city must compete for talent in the open market. Paid parental leave helps staff manage a healthy work-life balance and provides organizations with an additional, attractive tool for retention,” Walsh said in the release. “The policy will keep parents from having to choose between giving up some or all of their vacation time or paycheck to spend time with their family.”
Syracuse did not previously have a paid parental leave policy. Instead, parents could take up to 12 weeks under the federal Family Medical Leave Act (FMLA).
Parents were required to use any accrued vacation, personal, and sick time and then take unpaid leave. Most employees did not have sufficient accrued time, and were therefore faced with taking time off without pay to care for their new child.
“Because we have more flexible work rules with non-represented workers which allow for an individual’s responsibilities to be reassigned to colleagues for a short period, we can start the benefit with this group of employees without having to increase costs,” said Walsh. “We welcome discussions with organized labor about similar policies for union employees in the future.”
Nonprofits need to do dashboard financial analysis
This column will continue my attempt to convince tax-exempt organizations that traditional monthly financial statements, without dashboard analysis, are a failure in terms of management and board communication, transparency, and accountability. My prior columns (one of which ran in the 11/12/18 issue of CNYBJ, titled: “Using financial ratios to detect problems in nonprofits”) were devoted to the
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This column will continue my attempt to convince tax-exempt organizations that traditional monthly financial statements, without dashboard analysis, are a failure in terms of management and board communication, transparency, and accountability. My prior columns (one of which ran in the 11/12/18 issue of CNYBJ, titled: “Using financial ratios to detect problems in nonprofits”) were devoted to the extraordinary benefits that can be derived from the development and effective use of dashboards. I believe that developing or enhancing dashboard reporting for your organization should focus on the following eight quadrants:
1) Balance sheet financial ratios
2) Operating ratios and performance indicators
3) Salary and fringe benefit ratios and metrics
4) Billing, program revenue, and units of service
5) Human resources — recruitment, retention, turnover, and vacancies
6) Regulatory and corporate compliance reporting
7) Cash flow and capital purchases
8) Projected actual to budget variances and action steps required
The recent columns focused on balance sheet financial ratios and operating ratios and performance indicators. This column will address the following:
• Salary and fringe-benefit ratios and metrics
• Billing, program revenue, and units of service
•H uman resources — recruitment, retention, turnover, and vacancies
Salary and fringe-benefit ratios and metrics
The third of our eight dashboard quadrants may be the most important of all, since 65 percent to 75 percent of expenditures for most tax-exempt organizations fall into the salary and benefit categories.
The dashboard information selected for each quadrant must be tailored to your organization. The suggestions made in this column are not intended to be all-inclusive. In fact, it would be surprising to me if your organization’s management and board would not ask for additional data elements as well as eliminate one or more of my suggestions.
In the area of salary and fringe-benefit ratios and metrics, I believe the following dashboard data points are appropriate. Each of the following can be compared to your annual budget expectation.
a) Number of full-time equivalent (FTE) employees. If appropriate, you can provide both full-time and part-time employee statistics.
b) Total payroll incurred / accrued during the month. This information may be more useful if presented by program service area / department as well as administrative functions.
c) Total fringe benefits, which would include health insurance, workers’ compensation, and employer retirement cost.
d) Overtime hours paid and total dollars expended.
e) From the information provided above, the dashboard quadrant can include the following valuable information:
i. Fringe-benefit costs as a percentage of salaries.
ii. Health-insurance costs per FTE.
iii. Retirement costs per FTE.
iv. Workers’-compensation costs per FTE.
f) Employee-incentive costs can be presented if your organization has a monthly, quarterly, or annual policy of lump sum payment distributions to reward desirable performance and/or achievement of performance goals.
g) Finally, subject to your editorial modifications, the total amount of vacation and holiday hours together with total expense for paid time off provides far more valuable information than your traditional monthly financial statements.
Billing, program revenue, and units of service
The fourth quadrant is also important, since we all have heard the comment that “cash is king.” Prompt billing and monitoring of service volumes and your receivable collection practices are what convert receivables into vital cash flow. This quadrant will most likely require the most significant editing to develop the most important information relevant to your program-services revenue, as follows.
a) ˇotal revenue recorded by program for the period in comparison to budget.
b) Total accounts receivable outstanding at month-end.
c) Aging percentages of outstanding accounts receivable by time duration from billing date (e.g., 30, 60, 90, over 120, etc.).
d) If your organization has any amount of backlog in processing claims for all services rendered during the period, this quadrant should include the total dollar value of services provided but not billed.
e) Total amount of cash deposits received and processed during the period. This amount, when compared to total revenue above, will indicate whether total receivables are increasing or decreasing.
f) While not directly related to the focus of this quadrant, it is important to report the total amount of check disbursements, which will indicate, when compared to deposits, whether a cash basis surplus or deficit was generated for the period.
g) Service volumes and units of service by program component in comparison to budget represent the most important statistic to monitor during the year. Accordingly, current month and year-to-date statistics should be presented.
h) If your organization provides health care, human services, and/or social supports, this quadrant should include information regarding service-provider productivity in comparison to target expectations.
The preparation and processing of check disbursements without mailing is referred to as “held checks.” This procedure represents an internal control weakness and should be avoided. However, if a held check procedure is used by your organization, the total amount should be reported in this quadrant.
Human resources — Recruitment, retention, turnover, and vacancies
In my more than 40-year career serving and advising tax-exempt organizations, I must now disclose my most significant frustration with traditional internal or audited financial statements. That is, no one can determine the total cost of employee turnover from traditional financial statement reporting. There is no “cost of turnover department,” and as a result, one of the most significant costs to any tax-exempt organization is recorded in five or more distinct cost accounting classifications. Rarely, if ever, are these costs summarized for management and board awareness.
The following quadrant recommendations, if adopted, will eliminate my most significant career frustration. The first step in accumulating the cost of turnover is to identify the costs incurred related to a single employee being hired as well as employees who are voluntary or involuntary terminations.
Based on calculations and estimates that we have made for our clients, the cost of a single employee turnover in most tax-exempt organizations ranges between $3,000 and $10,000. That is why, with turnover frequently exceeding 10 percent, the information in this quadrant can produce extraordinary value for your organization in terms of actionable procedural improvements. In order to properly assess the cost of turnover, an organization must determine and report the following information in this quadrant:
a) Employee FTE turnover during the reporting period.
b) Number of new FTE hires added.
c) Current number of vacant positions by program.
d) Total number of actual FTEs vs. budgeted FTEs, including a calculated vacancy percentage.
e) Overtime costs incurred during the reporting period due to vacancies.
f) ˇraining and orientation costs for each new hire.
g) Dollar impact of mandated minimum- wage increases. This can include incremental salary costs resulting from “salary compression” for longer-term employees.
Management is in the best position to identify and determine the estimated cost of employee turnover. You will note that I have not referenced the human resources department in any of the above quadrant recommendations. Obviously, the HR department is responsible for more than just recruitment and retention. The most productive approach in estimating the approximate costs of human resources devoted to addressing turnover is to obtain the opinion of your HR director.
Finally, please be aware that all information provided in any dashboard quadrant can be compared to either or both a targeted benchmark or the organization’s budget expectation.
Gerald J. Archibald, CPA, is a partner in charge of the management advisory services at the Bonadio Group. Contact him via email at garchibald@bonadio.com
Oswego Health appoints Brown as VP of human resources
OSWEGO — Oswego Health announced it has appointed Marquand (Marq) Brown as VP of human resources. Brown arrives from Pennsylvania with 20 years of experience in all areas of human resources, including staff development, attaining organizational-wide engagement opportunities, and building strong human resource partnerships among departments. He most recently worked as director of human resources
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OSWEGO — Oswego Health announced it has appointed Marquand (Marq) Brown as VP of human resources.
Brown arrives from Pennsylvania with 20 years of experience in all areas of human resources, including staff development, attaining organizational-wide engagement opportunities, and building strong human resource partnerships among departments.
He most recently worked as director of human resources at New Penn Financial, a national mortgage lender and servicing organization, licensed to lend in 49 states with more than 130 offices across the country, according to an Oswego Health news release. Brown spent much of his human-resources career at StoneMor, the second largest network of cemeteries and funeral homes in the U.S., where he helped build the human resource department from three to 23 staff members. Both companies are based in neighboring Pennsylvania.
Brown graduated from Mansfield University of Pennsylvania. He has earned the certification as a Senior Professional in Human Resources (SPHR) and certification as a Senior Professional by the Society of Human Resources.
He said the position at Oswego Health fit his career and personal goals. “During the interview process and talking with administrators, it was evident that Oswego Health’s employees are at the heart of making the organization successful and that there is a strong focus on making the health system an amazing place for employees to work,” Brown said in the release. “I wanted to be a part of that culture and build on those efforts. In addition, this position offers me the opportunity to make an impact on the greater community surrounding the organization.”
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