Clarkson University names NBT Bancorp CEO to board of trustees

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POTSDAM — Scott A. Kingsley, president and CEO of NBT Bancorp, Inc. (NASDAQ: NBTB), was named to the Clarkson University board of trustees, effective on Feb. 1. He will also serve on the Clarkson board’s audit committee, the university announced. Kingsley was appointed the top executive at NBT Bancorp, parent of NBT Bank, in early […]

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Sculco named deputy inspector general for upstate region

Law, Accounting & Taxes, Subscriber Only

ALBANY — The New York State Office of the Inspector General (OIG) has appointed Jennifer Sculco as the new deputy inspector general (deputy IG) for the Upstate Regional Office. In this role, Sculco will oversee a staff of attorneys, investigators, and auditors investigating allegations of fraud, corruption, crime, and abuse in state executive branch agencies

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ALBANY — The New York State Office of the Inspector General (OIG) has appointed Jennifer Sculco as the new deputy inspector general (deputy IG) for the Upstate Regional Office.

In this role, Sculco will oversee a staff of attorneys, investigators, and auditors investigating allegations of fraud, corruption, crime, and abuse in state executive branch agencies and related entities, according to a Feb. 4 announcement from the OIG.

She brings nearly two decades of experience in public service and law enforcement. Sculco joins OIG from the Westchester County District Attorney’s Office, where she most recently served as chief of the Public Integrity & Law Enforcement Integrity Bureau. Her role included overseeing investigations into public corruption, misconduct, and criminal activity by public employees, officials, and law enforcement.

“Jennifer Sculco’s extensive experience and dedication to public service make her the perfect choice for this critical position,” New York State Inspector General Lucy Lang said in the announcement. “Her track record of leading complex investigations and fostering collaboration with law enforcement partners will be invaluable as we execute on our mission of ensuring accountability in state government.”

A graduate of Binghamton University and Pace Law School, Deputy IG Sculco began her career in 2006 at the New York County District Attorney’s Office, serving in the Sex Crimes and Child Abuse Units. There, she managed high-profile investigations of sexual assault, child exploitation, possession of child pornography, gang activity, and homicides of infants and adolescents. Later, as an inspector general and senior inspector general at the New York City Department of Investigation, she led a large team investigating misconduct in the NYC Department of Correction.

The OIG describes itself as “the integrity watchdog” that investigates corruption, fraud, and abuse in New York State government and the workers’ compensation and welfare systems.

Financial Institutions, Inc. names new board member

Banks & Credit Unions, Law, Accounting & Taxes, Subscriber Only

Will also serve on audit committee WARSAW, N.Y. — Financial Institutions, Inc. (NASDAQ: FISI), the parent company of Five Star Bank, recently announced the appointment of Angela J. Panzarella as a new independent member of the boards of directors of both the parent company and the bank. Panzarella’s appointment increases the size of the Financial

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Will also serve on audit committee

WARSAW, N.Y. — Financial Institutions, Inc. (NASDAQ: FISI), the parent company of Five Star Bank, recently announced the appointment of Angela J. Panzarella as a new independent member of the boards of directors of both the parent company and the bank.

Panzarella’s appointment increases the size of the Financial Institutions board to 12 members, 11 of whom are independent and three of whom were appointed within the last four years. She will also serve on the audit and management development and compensation committees.

Panzarella brings extensive business and nonprofit leadership experience, including as CEO of the YWCA of Rochester and Monroe County from 2018-2020 and through her 20-year tenure with Bausch + Lomb, as well as prior public company board experience. During her eight years of board service to publicly traded Transcat, Inc., a Rochester–based calibration services and equipment provider, she served as chair of the compensation committee and as a member of the technology and governance committees, according to Financial Institutions.

“Angela is not only a seasoned executive with a proven ability to develop and execute successful business strategies that drive strong financial outcomes, often on a global scale, but a respected leader in the Greater Rochester community, a key growth market for us,” Martin K. Birmingham, president, CEO, and director of Financial Institutions and Five Star Bank, said in the announcement. “As we continue to grow and evolve as a company, we look forward to benefitting from her perspective and counsel.”

Prior to joining the YWCA, Panzarella served as president of ACM Medical Laboratory, Inc., a provider of clinical and global central laboratory services. From 1988-2008, she held a variety of executive and legal roles at Bausch + Lomb, most recently as president of the Canada and Latin American Division and corporate VP of Global Vision Care. She began her career as an attorney at Harris Beach PLLC.

Active in the community, Panzarella previously served on the boards of directors for UR Medicine Home Care and the United Way of Greater Rochester. She earned her bachelor’s degree from St. John Fisher College and law degree from the Albany Law School of Union University.

New CFO of NextGen Label Group begins duties April 1

Law, Accounting & Taxes, Subscriber Only

CICERO — The man who will serve as the next CFO of NextGen Label Group and president of the Van Alstine division starts those positions on April 1. Andrew Horvath will replace Dan Rosenbaum, who was recently promoted to president and CEO of NextGen Label Group, also effective April 1, the company announced. Horvath joined

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State comptroller audit faults Cortland County town for budgeting

Law, Accounting & Taxes, Subscriber Only

LAPEER — A recent audit by New York State Thomas P. DiNapoli’s office found that the five-member board that governs the Town of Lapeer in Cortland County did not develop and adopt realistic budgets. As a result, the unrestricted fund balance in these funds increased to levels between 85 percent and 182 percent of the

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As a result, the unrestricted fund balance in these funds increased to levels between 85 percent and 182 percent of the 2024 appropriations, as of Dec. 31, 2023.

The audit — which covered the period from Jan. 1, 2021 to April 30, 2024 — determined that estimated revenues were underestimated in the town’s general and highway funds, and budgeted appropriations were overestimated in the general fund. This resulted in operating surpluses totaling $669,365 during fiscal years 2021, 2022, and 2023.

Lapeer’s actual revenues exceeded estimated revenues by an average of $147,251 (81 percent) and $99,605 (29 percent) in the general and highway funds, respectively, according to the comptroller’s office.

Actual expenditures in the town were less than appropriations by an average of $38,397 (19 percent) in the general fund.

In addition, the Lapeer Board has not developed and adopted a written fund-balance policy specifying the town’s objectives and goals for using the accumulated funds, the comptroller’s office contended.

DiNapoli’s audit report includes three recommendations that, if implemented, will help Town of Lapeer officials improve their budgeting practices.

The comptroller’s office said Town of Lapeer officials “disagreed with certain aspects of our findings and recommendations, but indicated they planned to initiate corrective action.”

Specifically, Lee Brown, deputy supervisor of the Town of Lapeer, wrote the following in a letter responding to the comptroller’s audit report: “It is our [board’s] unanimous decision that we did little or nothing wrong. We maintain that it is far better for the Town to have a surplus than a deficit; although, we do admit that our surplus is becoming burdensome.”

Later in the letter, Brown added, “We agree that we could budget closer to the actual costs and possibly use some surplus funds. We also agree that we could utilize a three year average to determine budget line item figures instead of one year.”

Lapeer is located at the southern edge of Cortland County and has a population of between 700 and 800 people.

Dannible & McKee adds two new accountants in Syracuse

Law, Accounting & Taxes, Subscriber Only

SYRACUSE — Dannible & McKee, LLP, a certified public accounting and consulting firm, recently announced the hiring of two new staff accountants who both successfully transitioned from the firm’s internship program to full-time positions. Nicholas Bove joins Dannible & McKee as an accountant on the firm’s tax staff. He started with Dannible as an intern

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Bowers names partner in client accounting & advisory services division

Law, Accounting & Taxes, Subscriber Only

SYRACUSE — Bowers CPAs & Advisors recently promoted Ed Cronk to partner within the firm’s client accounting and advisory services (CAAS) division. Cronk, a Syracuse native, has more than 30 years of experience across multiple industries that include construction, health care, and real estate. The promotion reflects his contributions to the accounting firm and his

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VIEWPOINT: The Frequency of Pay Split Among Courts May Be Remedied by a Legislative Fix

Business Mentors, Law, Accounting & Taxes, Subscriber Only

Under New York Labor Law Section 191, individuals who fall under the broad definition of “manual worker” must receive their wages weekly. There is currently a split among the courts as to whether manual workers have a private right of action to recover liquidated damages for untimely payments. In Vega v. CM & Associates Construction

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In Vega v. CM & Associates Construction Management, LLC, the First Department held that manual workers who were paid late had a private right of action under Section 198 of New York Labor Law to recover liquidated damages for up to six years of their wages. Conversely, in Grant v. Global Aircraft Dispatch Inc., the Second Department held that Section 198 does not create a private right of action for late payment when the employee is still paid in full.

Despite the lack of clarity in the law as to whether manual workers have a private right of action, there has been a surge in individual and class-action lawsuits that could expose employers to substantial liability, requiring them to pay employees who were already paid in full, albeit not on a weekly basis. Gov. Kathy Hochul has included legislation in her proposed budget for the 2026 fiscal year to address this issue.

Gov. Hochul’s proposed legislation would clarify the damages available to manual workers for untimely payments. First-time violations allow for the recovery of 100 percent of interest lost due to delayed payments. Second-time violations would allow for the recovery of 300 percent of the lost interest due to delayed payment. Finally, for all subsequent violations, recovery includes liquidated damages equal to 100 percent of the total amount of wages due to the employee. This legislation would limit plaintiffs’ recovery of liquidated damages and prevent financial harm to employers who have paid employees the correct amount on a biweekly schedule. If enacted, Section U would take effect 60 days after approval. Similar legislation on how to remedy the frequency of pay controversy was proposed in the 2025 fiscal-year budget, but did not pass.

The 2026 budget must be approved by April 1, 2025, and we will continue to provide updates regarding this issue.

Nicholas P. Jacobson is a member (partner) in the Rochester office of the Syracuse–based law firm Bond, Schoeneck & King PLLC. He is part of Bond’s Labor and Employment practice and assists employers with a variety of workplace issues to avoid litigation and effectively manage their workforce. Contact Jacobson at njacobson@bsk.com. This article is drawn and edited from the firm’s New York Labor and Employment Law Report blog.

Seneca Foods’ net sales rise 13 percent in latest fiscal quarter

Manufacturing & Engineering, Subscriber Only

FAIRPORT — Seneca Foods Corp. (NASDAQ: SENEA, SENEB) recently reported that its net sales for the fiscal quarter ending Dec. 28, 2024 rose more than 13 percent to $502.9 million from $444.5 million in the same quarter a year prior. The company — a Finger Lakes–based provider of packaged fruits and vegetables, with facilities across

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OPINION: Citizen Voting is Fundamental to a Strong Democracy

Opinion, Subscriber Only

Citizen participation in governance is the bedrock of U.S. democracy. Americans have a fundamental right to choose who represents them; this principle is one of the chief reasons our nation has evolved into the global economic and military leader it is today. Recent attempts by New York City progressives to undermine this principle by extending

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Recent attempts by New York City progressives to undermine this principle by extending voting rights to non-citizens have been rightfully shut down by the courts. It is extremely disappointing to see yet another desperate attempt to undermine our democracy for political purposes play out in the state Court of Appeals.

In 2022, New York City’s Democratic-led council approved a measure allowing non-citizens the right to vote in municipal elections. Fortunately, Republican opposition helped fuel the law’s defeat, but now Democrats are fighting to reverse that ruling. The measure is a terrible idea in practice and clearly violates the New York State Constitution, as noted by a mid-level court. Dragging this legal battle out further wastes taxpayer resources and is clear evidence advocates of this scheme have chosen partisan politics over sound electoral policy.

Proponents of non-citizen voting have tried to equate one month of living in New York state with full citizenship — 30 days of residency is all it takes to vote under the law as passed. This is an affront to immigrants who have taken the important step to formalize their citizenship, pledge their allegiance to the U.S., and commit to civic participation in our state and nation. Voting laws like the one proposed in New York City diminish and water down the effectiveness of our democratic republic and have no place in our state. Case in point, the potential for voter fraud becomes much greater when local races featuring non-citizen voting are printed on the same ballots as state and federal races; it would be nearly impossible to know which ballots to disqualify under those circumstances.

Being a citizen of the U.S. carries inherent meaning and value, and becoming a citizen is an incredible privilege. For those who want to become a citizen of the U.S., I offer my support and admiration. The pathway for an immigrant to gain citizenship is not always easy, but there are important reasons for instituting formal requirements. Ignoring those requirements is both disrespectful and dangerous.

The Assembly Minority Conference will continue to stand in opposition to any law that weakens our democracy. I truly hope the state Court of Appeals swiftly ends this waste of time, energy, and legal resources and strikes down this assault on U.S. election law once and for all; anything less would be an insult to our state and our nation.

William (Will) A. Barclay, 56, Republican, is the New York Assembly minority leader and represents the 120th New York Assembly District, which encompasses all of Oswego County, as well as parts of Jefferson and Cayuga counties.

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