Scholarship Money is Available Now, Spread the Word!

Scholarship Money is Available Now

One of the biggest challenges the construction industry faced before the pandemic, still exists today. We need to expand efforts to engage the next generation and get young adults excited about this field. More than 40% of construction workers are baby boomers, meaning that most of that 40% will be of retirement age in the next five to seven years. Studies also show that construction workers retire from their field earlier than workers in other industries, largely due to the physical demands of the job. In addition to the generational gap, there is a gender balance gap plaguing the industry, as well. There is a considerable gap between the number of working women and those who choose to work in construction. While women comprise up to 47% of the total US labor workforce, only 9.9% of the construction workforce are women. While there are many issues to address, our Construction Accounting Services team wants you to be aware of vital undergraduate and graduate scholarship funding available through The Associated General Contractors of America (AGC) so you can pass on time-sensitive information to your partners and communities.

As the leading association for the construction industry, AGC represents more than 27,000 firms, including over 6,500 of America’s leading general contractors, and over 9,000 specialty-contracting firms. The AGC Education and Research Foundation offers undergraduate and graduate-level scholarships to students enrolled in ABET or ACCE – accredited construction management or construction-related engineering programs. Over $10 million in scholarships have been awarded to more than 4,000 students attending colleges and universities across the country. The criteria to apply for undergraduate and graduate scholarships outlines the eligibility to apply. A maximum of $2,500 per student per year will be distributed for undergraduate scholarships and may be renewable for up to three years of undergraduate study in construction-related engineering, construction, or a dual degree with construction or construction-related engineering as one part. The Graduate Scholarship recipient(s) will receive $3,750 annually to be used for the duration of the student’s graduate degree program, up to $7,500. Scholarship winners will be notified in March 2022 and award(s) will be announced at the AGC Annual Convention. Applications for 2021 will be accepted until June 1, so it is essential to get the word out to any eligible students as soon as possible.

Many challenges undoubtedly lie ahead as the construction industry struggles to attract and retain the next generation, but it is our hope that by presenting young people with information about financial opportunities, we can help advance the next wave of contractors. AT RBT, we pride ourselves on assisting construction professionals to build the most sustainable businesses you can with our comprehensive services. But beyond the variety of services we perform, we aim to pass along useful, relevant information to help our communities succeed, grow and prosper. As we continue to dedicate time and resources to helping our construction clients achieve success, we look forward to connecting with you and your team.

Trade School Trends

Trade School Trends

Over a year into the coronavirus crisis, many high school seniors have dramatically changed their expectations about the future. A recent survey of high school students found that the likelihood of attending a four-year school sank nearly 20% in the last eight months — down to 53%, from 71%, according to ECMC Group, a nonprofit aimed at helping student borrowers. Gone are the days that a college degree is the only path to success, and many families across the country are turning to trade schools to develop fulfilling, rewarding, and cost-effective career building.

At the center of a heated issue for several years, is the cost of higher education. Going to college in the U.S. is increasingly unaffordable, leaving millions in debilitating debt. As of 2020, the total student debt in the U.S. amounts to a whopping $1.68 trillion. Prices for undergraduate tuition, fees, room, and board at public colleges and universities rose by 31% from 2007 to 2017. The average annual tuition fees at private universities amounted to $35,380 for the 2018-2019 academic year. Taking into consideration the costs of room and board, the total becomes $48,510 annually. For public colleges and universities, the annual costs of tuition amount to $10,230 per year. With room and board, in-state college students can expect total costs to rise to $21,370, with the cost climbing $10,000 higher for out-of-state college students. Although a college education is certainly still necessary for specific careers, other career paths now require specialized training in technology that bachelor’s programs are typically too broad to address. As the infrastructure, construction, and transportation fields grow, four-year degrees are becoming less of a necessity, according to the Bureau of Labor Statistics. The bureau has projected that between 2014 and 2024, the construction sector will add 790,400 jobs, reaching more than 6.9 million people.

Alternative educational programs can address the issue of declining student engagement. In many states, standard high schools are being replaced by alternative career and technical education (CTE) programs, or trade schools. These programs provide a hands-on learning experience and ease students’ transition into the workforce by providing critical job placement assistance services. Students opting for trade school can choose from a variety of career tracks, from health science, and hospitality, to STEM, and construction. Currently, 77% of high school students participate in CTE programs. Perhaps not surprisingly, trade schools usually have better graduation and job placement numbers when compared to traditional four-year universities. While almost 40% of first-time students at four-year institutions fail to graduate within six years, most trade schools can boast higher completion rates than 40%. Luckily here in the Hudson Valley, we have a plethora of BOCES opportunities stretching from the Capital District including Albany and Troy to Dutchess, Orange, Putman, Rensselaer, Rockland, Ulster, and Westchester Counties. Trade schools have shorter programs that can normally be completed in two years, and many trade schools offer certificate programs that students can complete in less than a year – making this an attractive, time-efficient option for many.

We know that decisions surrounding higher education are extremely personal decisions for each student. Regardless of the path that lies ahead for the next generation of young people, knowledge to unlock the various paths to successful futures is key to creating an adaptable, dynamic New York economy. At RBT, we are committed to keeping education professionals informed of important updates that may impact your financial planning. We extend a no-cost consultation to anyone with further questions or interest in working with our dedicated team of professionals.

Sources: James Martin Center, Bureau of Labor Statistics, Guide2Research, CNBC, NCES

How a Low-Finance Program is Saving NY Manufacturing Companies

How a Low-Finance Program is Saving NY Manufacturing Companies

Are you interested in improving your company’s competitiveness, modernize your equipment or develop new products – but aren’t quite sure how to fund your expansion? The Linked Deposit Program (LDP) may just be the best-kept secret that you’ve been waiting for. Read on to learn more about how this economic development initiative can be a game-changer for your business this year and help you and your team to undertake exciting projects that will improve your company’s productivity, performance, and competitiveness.

What is the LDP?

The Linked Deposit Program (LDP) helps existing New York State firms obtain reduced-rate financing so they can undertake investments to make borrowing less expensive. Eligible businesses can obtain loans from commercial banks, savings banks, savings and loan associations, farm credit institutions, and the New York Business Development Corporation. Ultimately, the program helps the State to improve business competitiveness, create new jobs, generate overall economic growth, and build opportunities for disadvantaged businesses. Under LDP, eligible businesses can obtain commercial loans at an interest rate that is up to 2 or 3 percentage points lower than the prevailing rate on such loans, making borrowing less expensive.

Why was the LDP created?

In 1994, the State began the LDP to assist and encourage firms, manufacturers, and small businesses to make investments. The economy of New York State, and the nation, is undergoing fundamental change. International competition has dramatically intensified with the adoption of advanced technologies and modern production methods. In many ways, this technological renaissance is eroding the competitive position of NYS manufacturers and other businesses in the global economy, threatening profitability, employment and prospects. Economic change has had a particularly detrimental effect on minority and women-owned businesses, which are generally smaller, younger, and less well-capitalized than other businesses. All this is occurring at a time when small businesses are facing a serious shortage of bank credit, impeding their ability to take on projects to modernize their operations, improve their competitiveness, access new markets, and increase their export trade activities. In 2001, legislation was enacted to lift the sunset date and make the LDP a permanent program.

Eligible Borrowers:

  • Manufacturing Firms – with 500 or fewer full-time NYS-based employees
  • Service Businesses – independently owned and operated and not dominant in their field, with 100 or fewer full-time NYS-based employees

To review the extensive list of qualifying projects which may make your company LDP eligible, click here.

How does an applicant apply for an LDP, and how long before an applicant hears back?

The applicant (borrower) must apply for the loan to a participating lender, and the lender will complete and send the LDP application to the Linked Deposit Program Office of Empire State Development (ESD). The application will be approved or rejected within 28 days. (The average LDP approval time is 5 business days.) Keep in mind that the most common problems the Office of ESD encounters with applications are insufficient/incomplete information, no statement of how the project will improve the borrower’s competitiveness, an inadequate “impede” statement, or a missing NYS-45 form.

What lenders (banks) can participate in the LDP?

Commercial banks, savings banks, savings and loan associations, and farm credit institutions that are, or are qualified to become, approved depositories for NYS linked deposit funds. The New York Business Development Corporation (NYBDC) is also an approved lender. Lenders are compensated with a deposit of State funds at comparably reduced rates. LDP currently has 70 participating lenders you can review on ESD’s website, here.

Is there a maximum amount that may be borrowed under the program?

Yes. A borrower’s lifetime maximum is $2 million (including prior deposits). Every single deposit is limited to $2 million, and companies can have multiple deposits totaling up to $2 million outstanding at any time. There is no minimum loan amount.

A vibrant business sector is essential to create economic growth and generate jobs. A 2017 report for the governor and the Legislature showed assistance from the LDP created 253 jobs in 2016 and would retain an additional 268 through at least 2021. Since the program’s inception in 1994, LDP has lowered the interest rate for over 5,680 loans, resulting in $1.93 billion in bank lending and leveraging $4.03 billion in new capital investment by businesses across New York State (as of 2018 data). It is our hope that by sharing this important program with our clients and manufacturing industry professionals, New York’s businesses and the health of New York’s export trade will grow in a positive direction. For more information and instructions on applying, click here. To connect with one of our Manufacturing Service Group Team Members, please schedule an appointment through our website.

Sources: ESD, Assemblyman Will Barclay

Plan Now, Save Later: How ARPA Planning Can Help Rescue Local Economies

Plan Now Save Later How ARPA Planning Can Help Rescue Local Economies

As you may recall, our previous Thought Leadership article addressed what local governments can expect from the American Rescue Plan Act which was signed into law in early March. Of the $1.9 trillion in relief funding, the ARPA will provide $350 billion dollars in emergency funding for state, local, territorial, and Tribal governments to remedy the current mismatch between rising costs and falling revenues. The state funding portion is approximately $195 billion, with $25.5 billion distributed equally among the 50 states and the District of Columbia, and the remaining amount distributed according to a formula based on unemployment. The local funding portion is approximately $130 billion, equally divided between cities and counties.

When can you expect financial relief?

Localities will receive the funds in two tranches – the first, after the U.S. Treasury certifies the proceeds to each jurisdiction and the second, one year later. Funding must be spent by the end of the 2024 calendar year. Now that you know these funds are headed your way, what’s the next step? We strongly recommend that now is the critical time for careful consideration, organization, and planning, to reflect on exactly how the ARPA funds can be used to stimulate rescue efforts and lead to economic recovery in your community.

Plan now, save later:

  • Whenever possible, use dedicated grants and programs, saving ARPA funds for priorities not eligible for federal/state assistance programs.
  • Whenever practical, costs related to ARPA funding should be spread over the qualifying period (through December 31, 2024) to strengthen budgetary stability.
  • Carefully consider all other possibilities for the practical use of ARPA funding before committing resources to ensure the best use of the temporary funding.
  • Critical infrastructure updates are a well-suited use of ARPA funds because it is considered a non-recurring expense that can be targeted to strategically important long-term assets that provide benefits over many years. However, assess any ongoing operating costs that may be associated with a specific project.

Eligible uses of these funds include:

  • Revenue replacement for the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency, relative to revenues collected in the most recent fiscal year before the emergency
  • COVID-19 expenditures or negative economic impacts of COVID-19, including assistance to small businesses, households, and hard-hit industries, and economic recovery
  • Premium pay for essential workers
  • Investments in water, sewer, and broadband infrastructure

The law contains two restrictions on eligible uses:

  1. States cannot use the funds to directly/indirectly offset tax reductions or delay a tax increase
  2. States and localities are prohibited from depositing funds into any pension fund

Before the COVID-19 pandemic, New York State enjoyed its longest economic expansion on record. However, with the onset of the pandemic, the state lost 1.9 million private-sector jobs in March and April 2020, half of which was recovered by November 2020. While the new law stipulates the allocation process and authorized use of funds, the U.S. Department of the Treasury will be issuing regulations that will provide more detail and guidance, our team will continue to update you as more information becomes available and help you to navigate this financial relief. Since 1969, our governmental clients have depended on RBT CPAs, LLP professionals for assistance with all types of financial issues. We encourage you to contact our team today if you have questions about ARPA, or other questions surrounding the unique factors that impact the government sector.

Sources: GFOA

Teachers’ Union Leaders Question New CDC Guidance

As many policymakers and parents alike anxiously await the return to in-person learning, the two largest teachers’ unions are vocalizing concerns regarding new Center for Disease Control (CDC) social-distancing requirements in schools. While we have long been advised by the scientific community that we should stay six feet apart to practice social distancing during the ongoing COVID-19 pandemic, the CDC now says three feet of space between masked students is a sufficient safeguard in most situations.

The CDC modified its recommendations late last month, a little more than a month after the agency released broader updates for schools, seeking to regain credibility and consistency in its messaging to schools under the newly formed Biden administration. The new guidelines say six feet of space is still necessary for middle schools and high schools in communities with high transmission rates unless schools can group students in small cohorts that remain together throughout the school day. Adults are advised to continue maintaining six feet from each other and students. Additionally, the CDC says students should still follow the six feet of space rule in common areas, like lobbies; in situations where masks can’t be worn, like mealtimes; and when “increased exhalation occurs,” like during sports, choir, band rehearsals, or exercise.

The country’s largest teachers’ union is expressing some criticism following the public health agency’s modification, urging the CDC to provide far more detail about the rationale for the change from six feet to three feet for students in classrooms. “We are concerned that the CDC has changed one of the basic rules for how to ensure school safety without demonstrating certainty that the change is justified by the science and can be implemented in a manner that does not detract from the larger long-term needs of students,” National Education Association (NEA) President Becky Pringle said in a statement. The second-largest teachers’ union released a statement echoing a similar sentiment. “Weakening one layer of layered mitigation demands that the other layers must be strengthened,” American Federation of Teachers (AFT) President Randi Weingarten said in a letter addressing the CDC. After months of mixed messaging and misinformation, AFT posed the following logistical questions:

  • With the guidance that students can be three feet apart from each other but adults should remain six feet from children or other adults, what is the expectation for the teacher in a classroom—that she remains in one spot at the front of the room the entire day, not moving about the classroom?
  • How will paraprofessionals work in reading circles or other small-group settings? Does this also apply to bus drivers and school bus protocol—i.e., will students be three feet from each other on buses, but six feet from a bus driver or a bus attendant?
  • With the increased number of in-person students, can we end the practice of concurrently teaching in-person and simulcasting to students at home? Alternatively, can we provide guidance on the negative effects of this practice?
  • What is the expected timeline for the implementation of these changes? Many school systems are just returning to in-person instruction right now, after significant planning—for bus routes, staggered schedules, etc.—based on six feet of physical distancing. Even with the significant investment of American Rescue Plan money, districts lack the human resources and institutional planning ability to make changes like this quickly. Is this something that can be implemented in the fall, or perhaps the summer?

Clearly, this new guidance provides some answers, but perhaps creates even more questions for educators. AFT is currently requesting that the Education Department, in conjunction with the CDC, release a national checklist outlining the enhanced mitigation strategies that must be in place if schools move to three feet physical distancing, and provide details about proper implementation. Additionally, the AFT requests that the CDC conduct comparative studies on mitigation efforts in urban, densely populated schools. At RBT, we are committed to keeping education professionals informed of important updates that may impact your financial planning. We extend a no-cost consultation to anyone with further questions or interest in working with our dedicated team of professionals.

Sources: EdWeek, NEA, AFT, CDC

Marijuana Legalization Creates a Haze of Confusion for Healthcare Industry

Marijuana Legalization Creates a Haze of Confusion

A new bill legalizing recreational marijuana makes New York the 16th state to do so, and while advocates are praising the move, some employers are lost in a cloud of confusion. The bill makes it legal to possess small amounts of marijuana, launches programs to help communities that bore the brunt of the national and state drug war, and will eventually allow marijuana sales to people over the age of 21. So what does this mean for the healthcare industry as a whole, and how can organizations navigate the complexities that accompany this new legislation? Here’s what you need to know.

New Yorkers can smoke cannabis in public wherever smoking tobacco is allowed, though localities and a new state agency could create regulations to further control public cannabis use. Cannabis use, however, is not permitted in schools, workplaces, or inside a car. But, the cannabis confusion and concern don’t end with this new set of rules. A National Institute on Drug Abuse study found that employees who tested positive for cannabis had 85% more injuries, 55% more industrial accidents, and 75% higher absenteeism rates. With life or death stakes in the healthcare industry, it is not hard to see why employers choose to offer a safer work environment through effective drug and alcohol testing.

As it is now illegal to discriminate against someone for legal use of cannabis, refusing to employ someone merely because of the presence of cannabis in a drug test result could expose the employer to a discrimination claim even if the employer’s decision was unrelated to the applicant’s cannabis use. The new cannabis law amends NYS Labor Law 201-d, and according to the Business Council of New York State, the new law does not prohibit testing for marijuana. Employers remain free to test both applicants and employees under the law. However, for employers who are not required to do pre-employment testing, doing so may provide more risk than reward. Because recreational use of marijuana is now legal, employers can no longer discipline or discharge an employee simply for having marijuana in his or her system while at work, as may be revealed by a drug test. The law requires that, before taking adverse employment action against an employee for marijuana use, an employer must show that the employee manifested “specific articulable symptoms” of marijuana impairment. A positive test for marijuana will not be sufficient to establish impairment under the law. A positive test, however, may still have value in supporting an employer’s determination that symptoms exhibited by an employee were related to marijuana use by confirming that the employee used marijuana. While there have been some indications that the National Council of State Boards of Nursing is moving toward providing individual state boards with more nuanced guidance to cases involving positive THC tests in nurses, one that takes into account a number of circumstances beyond the test results, the intent of state boards of nursing and employers will by definition remain one of erring on the side of patient safety. And while nurses who have been dismissed by hospitals for positive THC tests have begun to win cases against their employers, it remains an incredibly complex issue.

Employers can fire someone who is working while impaired by marijuana, according to New York’s medical marijuana law, but proving impairment can be complicated. “Employers are allowed to prohibit marijuana use at work and allowed to prohibit employees from reporting to work impaired,” said Geoffrey Mort, a member of the New York State Bar Association’s Cannabis Law Committee. While companies with federal contracts and grants, as well as federal agencies, must have a drug use policy that’s enforced, enforcement is difficult because unlike testing for alcohol or other substances, marijuana shows up on drug tests long after its impairing effects subside. The window for testing positive for cannabis is anywhere from three days to seven days (or longer) for urine and saliva testing and up to 90 days for the more sensitive hair testing. Employers should take caution when disciplining employees because The Americans with Disabilities Act (ACA) protects those who take medication for a disability, and because of how long THC stays in the system, it may be challenging to prove an employee was under the influence of marijuana on the job. Employers must ensure they engage in an “interactive dialogue” and consider any reasonable accommodations before taking adverse actions against an employee for reasons related to medical or recreational marijuana. Even in the face of a positive drug test, employers cannot and should not automatically terminate the employee, but should first consider whether the employee is a certified user. If the employee is a certified user, employers must engage in an interactive dialogue to determine whether it must accommodate. While employers do not have to accommodate employees who cannot adequately perform their job functions or are excessively absent due to the use of medical marijuana, employers also cannot automatically terminate an employee who is a marijuana user if he/she tests positive for drug use.

Now is an important time for New York healthcare organizations to reconsider company policies and procedures relating to pre-employment drug testing as well as establishing impairment signals for employers to identify. If reasonable suspicion occurs on the job, the employer should explain to an employee what has been observed and a policy should outline how suspected impairment will be dealt with. Generally speaking, managers and supervisors should be trained to observe impairment signals and employees should be educated about the company marijuana-use policy and the repercussions for failed tests, including random, post-accident, or reasonable suspicion tests.

Marijuana sales won’t start until New York sets up regulations and a proposed cannabis board, however, possession and use are now legal. Assembly Majority Leader Crystal Peoples-Stokes has estimated it could take 18 months to two years for sales to begin. Lawmakers estimate the legislation will eventually bring in $300 million a year to cover the state’s cost of regulating and enforcing the program, with the remainder divided among schools, drug treatment and prevention programs, and a fund for investing in job skills, adult education, and other services in targeted communities. A regulated adult-use market would create 76,000 jobs by 2027, according to MPG’s market analysis that was prepared for the New York Medical Cannabis Industry Association. Still feeling like you’re in a fog of confusion? You’re not alone. This is a complex issue that requires legal expertise and a lot of consideration from management and HR professionals alike. Please feel free to contact our dedicated RBT team to discuss your manufacturing company needs. Additionally, if you have HR questions, please reach out to our wholly-owned subsidiary Visions HR, to connect with HR professional Janet Giannetta.

Sources: NYT, LoHud, SHRM, BCNYS, AJN

The Future of Telehealth

Telehealth can help practices run more smoothly and efficiently, increase access to needed treatment for individuals in remote areas, and expand the reach of professional services. Plus, research finds that when done right, this format can improve employee productivity, creativity, and morale – things we all appreciate as we continue facing increased pandemic pressure. In a recent Healthcare Business Today article, senior solution marketing manager at Interlace Health, Dessiree Paoli highlighted some of the main lessons we have learned in the recent telehealth revolution. Below, we would like to share her expertise, and offer insight into how your team can consider these important factors as you build future business plans.

  • Telehealth goes beyond virtual visits. While virtual visits are one of the most well-known aspects of telehealth, they’re only the tip of the iceberg regarding what the service can accomplish. Telehealth offers a range of electronic health solutions that cover the entire continuum of care. For example, remote monitoring and patient portals enable providers to take a proactive approach to patient care in ways that traditional health services simply cannot. To harness telehealth’s full power, healthcare organizations will need to rethink all of their processes through a digital lens.
  • Virtual care saves lives. Telehealth visits limit exposure to COVID-19 for patients and healthcare workers alike, but remote monitoring technology can also go a long way in treating contagious patients without risking lives. When Sheba Medical Center in Israel was tasked with caring for exposed passengers from the Diamond Princess cruise, staff members set up a field hospital within three days that monitored infected patients remotely; they even had a robotic telemedicine cart patients could use to connect with caregivers easily. Imagine what might have been possible with more than three days’ notice, and you have a glimpse into how massive telehealth’s impact on patient care can be.
  • More work needs to be done on infrastructure. Many healthcare organizations had to hit the ground running to meet the sudden demand for telehealth, which means that many organizations will need to improve their offerings for the future. Going forward, healthcare organizations must find ways to blend digital solutions with existing processes and to create user-friendly methods for patients to access their data and communicate with their doctors.

While the Office for Civil Rights (OCR) at the Department of Health and Human Services (HHS) is responsible for enforcing certain regulations issued under the Health Insurance Portability and Accountability Act of 1996 (HIPAA), they are making clear that covered health care providers may use popular applications that allow for video chats, including Apple FaceTime, Facebook Messenger video chat, Google Hangouts video, Zoom, or Skype, to provide telehealth without the risk that OCR might seek to impose a penalty for non-compliance with the HIPAA Rules related to the good faith provision of telehealth during the COVID-19 nationwide public health emergency. Providers are encouraged to notify patients that these third-party applications potentially introduce privacy risks, and providers should enable all available encryption and privacy modes when using such applications. Under this Notice, however, Facebook Live, Twitch, TikTok, and similar video communication applications are public-facing, and should not be used in the provision of telehealth by covered health care providers.

If you’re interested in expanding telehealth opportunities to your clients but unsure where to begin, consider researching tele-behavioral certification programs for your team. The American Board of Telehealth (ABT) recently launched the CORE Concepts in Telehealth Certificate, which was developed by a group of nationally renowned experts with funding provided by The Leona M. and Harry B. Helmsley Charitable Trust. The comprehensive curriculum consists of seven timely and highly relevant training modules, including:

● Introduction to Telehealth
● Telepresence Skills
● Technology
● Legal, Regulatory and Quality
● Licensing, Credentialing and Privileging
● Reimbursement
● Ethical Considerations

In the coming weeks, ABT will also add a new tele-behavioral certificate and tele-primary certificate to its portfolio of offerings. Course models are available online and may be used for Continuing Medical Education (CME) or Continuing Nursing Education (CNE) credits. To learn more or enroll visit the American Board of Telehealth Education Hub. Visit Telehealth.HHS.gov to learn more about the latest federal efforts to support and promote telehealth services. Health care providers can find everything they need to know about telehealth, including policy and reimbursement updates, “how to” information and implementation resources. Remember, at RBT, we understand the diverse and complicated world of healthcare, and we understand the first step to a brighter financial future is having important conversations about industry-specific topics that matter to you. Feel free to contact our team today, we hope to help your team succeed.

Sources: HHS, HealthIT, HRSA, APA,

Should Schools Make Employee Vaccinations Mandatory?

Educators have navigated uncertainty and unprecedented challenges since March 2020, even as most other sectors of the economy shut down completely. Earlier this month, President Biden directed all states to prioritize teachers, school staff, and childcare workers for COVID-19 vaccination, to vaccinate with their first shots by the end of March, marking this month School and Childcare Staff COVID-19 Vaccination Month. Currently, the Federal Retail Pharmacy Program is prioritizing the vaccination of all teachers, school staff, and childcare workers, and new CDC resources are available to provide vaccination information here. Yet as the COVID-19 vaccine does gradually become more widely available, polling data continues to show that a significant percentage of Americans prefer not to receive a shot, research from the Society for Human Resource Management (SHRM) found that 28% of U.S. workers are willing to lose their job rather than get vaccinated. The risk of future in-person learning disruption or shutdowns due to increased COVID-19 infection in classrooms is of great concern moving forward, as various districts staff and students have faced multiple rounds of quarantine because of illness or exposure. However, in-person school attendance “is not a primary driver of community transmission” according to the CDC, which states that, “the science has demonstrated that schools can reopen safely prior to all teachers being vaccinated.” So, how do educators navigate this latest challenge on the road to recovery, while ensuring school staff, students, and families feel safe and secure? Read on for the latest guidance.

Can an employer make COVID-19 vaccinations mandatory for workers?

ANSWER: In December, the federal agency focused on workplace discrimination, the Equal Employment Opportunity Commission, said because the vaccination itself is not a medical examination, employers could make COVID-19 shots mandatory for their workers. Keep in mind that if employees have medical or religious reasons that prevent them from taking a coronavirus vaccine, employers could be legally required to give the workers some reasonable alternative to continue to work. Also, for employers with a unionized workforce, the employer must consider bargaining requirements before implementing a mandatory vaccine policy.

Can an employer ask an employee if he or she has already received the vaccine or require proof of vaccination?

ANSWER: Generally, yes. However, that inquiry can only be made, according to the EEOC, if the question is “job-related and consistent with business necessity” as provided under the ADA. To meet this job-relatedness standard, the employer will need to establish that the worker’s failure to be vaccinated would pose a “direct threat” to the well-being of that employee or others with whom the employee would have contact as part of his or her job duties. No states are publicly reporting the percentage of teachers and school staff that have been vaccinated, according to a Johns Hopkins University analysis.

Can an employer fire an employee who refuses to be vaccinated?

ANSWER: Possibly, in limited circumstances. The EEOC guidance reminds employers that it will need to make reasonable accommodations to employees seeking an exemption due to disability-related reasons or religious objections and will need to follow the established reasonable accommodation process under either the ADA or Title VII before taking any adverse employment actions. The EEOC cautions employers that if it can establish that an employee who is not vaccinated poses a direct threat (that cannot be accommodated without undue hardship), the employer can exclude the employee from the worksite, but the employer cannot terminate the employee without further consideration of the employee’s legal protections or other possible accommodation, including whether the employee can perform his or her job remotely.

It is important to remember that the EEOC guidance is only that—guidance—and not a law. Consequently, some employees may legally challenge mandatory vaccination programs therefore, many employers may opt to strongly encourage vaccination without requiring it. A recent survey found that while most employers have no plan to create a mandatory vaccination process, many do plan to encourage employees to get the vaccine. Nearly 90% said they would provide information to employees (e.g., how to get vaccinated, the benefits of doing so) and nearly 40% said they would offer vaccine administration at their facility to increase convenience – even though this may be easier said than done. A third said they would offer paid time off for employees to receive the vaccine and/or recover from any side effects. According to New York State’s COVID-19 Vaccine Tracker, 17% of the population is currently completely vaccinated.

We hope this summary provides some helpful information for your school to consider as you navigate this complex issue. Pursuing a mandatory vaccination program ultimately requires management, together with its legal and HR teams, to engage in significant planning and develop a program detailing how the process will work from beginning to end. If your team would like to talk to our firm, please contact us today. Additionally, if you have HR questions, please reach out to our wholly-owned subsidiary Visions HR, and connect with Janet Giannetta.

Sources: PBS, AARP, NY.Gov, SHRM, JHU

Marijuana Legalization Creates a Haze of Confusion for Construction Industry

Marijuana Legalization Creates a Haze of Confusion

Governor Andrew Cuomo signed a bill legalizing recreational marijuana last week, making New York the 16th state to do so. The bill makes it legal to possess small amounts of marijuana, launches programs to help communities that bore the brunt of the national and state drug war, and will eventually allow marijuana sales to people over the age of 21. So what does this mean for the construction industry as a whole, and how can companies navigate the complexities that accompany this new legislation? Here’s what you need to know.

New Yorkers can smoke cannabis in public wherever smoking tobacco is allowed, though localities and a new state agency could create regulations to further control public cannabis use. Cannabis use, however, is not permitted in schools, workplaces, or inside a car. But, the cannabis confusion and concern don’t end with this new set of rules. A National Institute on Drug Abuse study found that employees who tested positive for cannabis had 85% more injuries, 55% more industrial accidents, and 75% higher absenteeism rates. Until recently, challenges to employee terminations for testing positive for marijuana were almost always dismissed and justified under employers’ drug-free workplace policies. The following categories of construction workers can be tested under the new law:

Employers can fire someone who is working while impaired by marijuana, according to New York’s medical marijuana law, but proving impairment can be complicated. “Employers are allowed to prohibit marijuana use at work and allowed to prohibit employees from reporting to work impaired,” said Geoffrey Mort, a member of the New York State Bar Association’s Cannabis Law Committee. Regardless of any state or local laws, it is still prohibited for commercial truck drivers to operate a motor vehicle under the influence because of federally imposed DOT drug testing requirements. According to Overdrive, the DOT has confirmed multiple times that its stance on marijuana use has not changed and won’t until action is taken on the federal level. While companies with federal contracts and grants, as well as federal agencies, must have a drug use policy that’s enforced, enforcement is difficult because unlike testing for alcohol or other substances, marijuana shows up on drug tests long after its impairing effects subside. Employers should take caution when disciplining employees because The Americans with Disabilities Act (ACA) protects those who take medication for a disability, and because of how long THC stays in the system, it may be challenging to prove an employee was under the influence of marijuana on the job. Employers must ensure they engage in an “interactive dialogue” and consider any reasonable accommodations before taking adverse actions against an employee for reasons related to medical or recreational marijuana. Even in the face of a positive drug test, employers cannot and should not automatically terminate the employee, but should first consider whether the employee is a certified user. If the employee is a certified user, employers must engage in an interactive dialogue to determine whether it must accommodate. While employers do not have to accommodate employees who cannot adequately perform their job functions or are excessively absent due to use of medical marijuana, employers also cannot automatically terminate an employee who is a medical marijuana user if he/she tests positive for drug use.

As it is now illegal to discriminate against someone for legal use of cannabis, refusing to employ someone merely because of the presence of cannabis in a drug test result could expose the employer to a discrimination claim even if the employer’s decision was unrelated to the applicant’s cannabis use. The new cannabis law amends NYS Labor Law 201-d, and according to the Business Council of New York State, the new law does not prohibit testing for marijuana. Employers remain free to test both applicants and employees under the law. However, for employers who are not required to do pre-employment testing, doing so may provide more risk than reward. Because recreational use of marijuana is now legal, employers can no longer discipline or discharge an employee simply for having marijuana in his or her system while at work, as may be revealed by a drug test. The law requires that, before taking adverse employment action against an employee for marijuana use, an employer must show that the employee manifested “specific articulable symptoms” of marijuana impairment. A positive test for marijuana will not be sufficient to establish impairment under the law. A positive test, however, may still have value in supporting an employer’s determination that symptoms exhibited by an employee were related to marijuana use by confirming that the employee used marijuana.

Now is an important time for New York contractors to reconsider company’s policies and procedures relating to pre-employment drug testing as well as establishing impairment signals for employers to identify. If reasonable suspicion occurs on the job, the employer should explain to an employee what has been observed and a policy should outline how suspected impairment will be dealt with. Generally speaking, managers and supervisors should be trained to observe impairment signals and employees should be educated about the company marijuana-use policy and the repercussions for failed tests, including random, post-accident, or reasonable suspicion tests. While marijuana legalization poses a broad variety of challenges for employers, changes are especially complicated for both construction employers and owners of construction projects who are subject to absolute liability for gravity-related worksite injuries under the “Scaffold Law” which exists only in New York. Even before marijuana was officially legalized in New York, The AGC NYS assembled a group of more than 30 organizations calling on the Legislature to address their concerns surrounding the “Scaffold Law” because existing case law makes clear that the impairment of a worker does not create a defense for a construction employer or project owner. The group argues that without major updates to the “Scaffold Law,” the industry will face a negative safety impact, even higher construction costs, and further degradation of a construction liability insurance market that is already on life support. The group is urging the Governor and Legislature to introduce a comparative liability standard to replace absolute liability generally, or at a minimum where the injured worker was impaired by cannabis or another substance. You can learn more about this industry effort, here.

Marijuana sales won’t start until New York sets up regulations and a proposed cannabis board, however, possession and use are now legal. Assembly Majority Leader Crystal Peoples-Stokes has estimated it could take 18 months to two years for sales to begin. Lawmakers estimate the legislation will eventually bring in $300 million a year to cover the state’s cost of regulating and enforcing the program, with the remainder divided among schools, drug treatment and prevention programs, and a fund for investing in job skills, adult education, and other services in targeted communities. A regulated adult-use market would create 76,000 jobs by 2027, according to MPG’s market analysis that was prepared for the New York Medical Cannabis Industry Association. Still feeling like you’re in a fog of confusion? You’re not alone. This is a complex issue that requires legal expertise and a lot of consideration from management and HR professionals alike. Please feel free to contact our dedicated RBT team to discuss your construction company needs. Additionally, if you have HR questions, please reach out to our wholly-owned subsidiary Visions HR, to connect with HR professional Janet Giannetta.

Sources: Construction Business Owner, NYT, LoHud, Truckers Report , SHRM, BCNYS

RBT CPA’s Manager Rebecca Reynolds, CPA, MBA Joins the CFHV

FOR IMMEDIATE RELEASE

Rebecca Reynolds

RBT CPA’s Manager Rebecca Reynolds joins The Community Foundation of the Hudson Valley (CFHV) as their newest Trustee Member  and Chair of the Audit Committee. This prestigious role will allow Rebecca to join an equally committed team that is dedicated to ensuring the long-term sustainability of the organization while targeting meaningful investments to meet the needs of the community.

The Community Foundations of the Hudson Valley  works to strengthen the Hudson Valley by helping individuals, businesses, and organizations establish and administer funds that support vital causes and charities. Partnering with generous donors, they address current and emerging community needs through effective grantmaking to improve the quality of life for all. Additionally, they provide technical assistance to help nonprofits operate more effectively. Since the start of the Covid-19 pandemic, hundreds of donors have contributed to CFHV, supporting urgent local needs to help mitigate ongoing pandemic impacts.

“What an honor for Rebecca to be elected to the Board of Trustees and Chair of the Audit Committee, it’s so well earned,” said RBT CPA’s Managing Partner, Mike Turturro. “Rebecca exemplifies integrity, brilliance, and balance, she will be a remarkable addition to the board.”

“We are honored and grateful that Rebecca is joining the Community Foundations as a Trustee and Chair of the Audit Committee,” said Sally J. Cross, President and CEO of Community Foundations of the Hudson Valley. “The Community Foundations of the Hudson Valley has thrived in this region for more than 50 years with the support of accomplished and civic-minded volunteers like her.”

The dedicated professional RBT staff would like to extend a heartfelt congratulations to Rebecca as she begins this exciting and well-deserved new role. To learn more about the diverse offerings and award-winning service you can expect from RBT, please visit the RBT site. To learn more about ways you can get involved with The Community Foundation of the Hudson Valley, please visit the CFHV site.