Knowledge, experience and leadership.
Tap into it.

Our partners and principals bring a broad range of expertise, intellectual firepower and leadership to our clients. Read more about each of them:

Kathleen Angelone | Director, Rotenberg HealthCare Consulting

Jennifer L. Arbore | Partner

Louis J. Camarella, Jr. | Partner

Richard J. Davis | Partner

Mario DiLuigi | Partner

Michael R. Doody | Partner

Thomas F. Englert | Partner, Chief Executive Officer

William J Friedman | Partner

Tamara L. Gamble | Partner

John A. Gillette, Jr. | Partner

Scott Healy | Partner

Ralph O. Hinchliffe | Partner

Mark D. Jacob | Partner

Christopher M. Johnston | Partner

Craig S. Kellner | Partner

Joseph J. Kehm | Partner

Joseph M. Klimek | Partner

James K. Leisner | Partner

William T. McDonald | Partner

Timothy J. McNamara | Partner, Chief Operating Officer

James I. Marasco | Partner; Director, StoneBridge Business Partners

Robert P. Nasso | Partner

Richard L. Niles | Principal

Rocco N. Platino | Partner

Robert N. Porretti | Founding Partner, Chairman

Norman C. Rice | Partner

Vincent P. Sinicropi | Partner

Vincent J. Tomei, III | Partner

David P. Veniskey | Partner

Darla J. Wheaton | Partner; Department Head, Attest

Robert J. Williams | Partner

Douglas E. Zimmerman | Partner; Director, Toski & Co.

Kathleen Angelone

Director, Rotenberg HealthCare Consulting

Kathleen Angelone

Areas of Specialization

  • Medicaid reimbursement, appeals, rate projections
  • Certificate of Need application process
  • NYS Department of Health reimbursement audits:
    • Base period, property component, rollforwards
    • Medicare Part B, dropped services, NAMI
  • Expert testimony at audit hearings
  • Litigation support for rate methodology and reimbursement
  • Medicaid and Medicare cost reports
  • Operational analysis
  • Strategic planning

Education

  • Rochester Institute of Technology, BS, Accounting

Professional Affiliations

  • Associate of the New York State Society of Certified Public Accountants

Reach Kathleen

Email: kangelone@EFPRotenberg.com

Linked-In: http://www.linkedin.com/pub/kathleen-angelone/5/254/681

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Jennifer L. Arbore, CPA

Partner

Jennifer Arbore

“In working with not-for-profit organizations and government entities, I have learned that what counts to them is more than just a clean opinion on the audit. Instead it’s about whether they have enough funds at year end to be able to assist another teen mother; provide a scholarship to a student; work to make a home lead-free or even to lower the tax rate within their municipal government. I work with my clients to ensure that what they want to achieve during the year, they will.”

Jen’s practice is focused on conducting and overseeing financial statement and compliance audits of both not-for-profit organizations and governmental entities in the Rochester, Finger Lakes and Southern Tier Regions. She also works with clients on the implementation of accounting standards and on the identification and execution of best practices.

Accreditations & Certifications

  • Certified Public Accountant

Areas of Specialization

  • Not-for-Profit Accounting and Auditing
  • Governmental Accounting and Auditing

Education

  • The College at Brockport, SUNY, BS, summa cum laude

Professional Affiliations

  • American Institute of Certified Public Accountants
  • AICPA Government Audit Quality Center (GAQC), Lead Partner
  • Not-for-Profit Services Association

Awards

  • Rochester Business Journal 40 under 40 Honoree, 2009

Community Affiliations

  • The College at Brockport, SUNY, Business Department Alumni Board, Co-Chair
  • United Way of Greater Rochester, Community Investment Operations Advisory Committee
  • YWCA of Rochester and Monroe County, Finance/Audit Committee

Reach Jen

Email: jarbore@EFPRotenberg.com

Linked-In: http://www.linkedin.com/pub/jennifer-l-arbore-cpa/8/497/a74

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Louis J. Camarella, Jr., CPA/ABV/CFF, ASA, MBA

Partner, Business Valuation, Litigation and M&A Services

Louis Camarella

“For most business owners, their business is the most sizeable asset that they own and what they are most passionate about. Since 1994, I have worked almost exclusively with business owners, their attorneys, guardians, trustees and other professionals who are dealing with crucial situations, such as a sale of a business, a shareholder dispute, a death or divorce of an owner or a complex accounting to a court. We are creative problem-solvers who take the emotion and stress out of the situation so the client can focus on the big decisions, not the process.”

Lou is one of the founding members of StoneBridge Business Partners, an affiliated consulting firm. Over the course of more than 30 years in the field, he has served a wide variety of businesses, organizations, and individuals assisting them with accounting and tax services, as well as business consulting on issues involving business valuations, mergers and acquisitions, strategic planning and bank financing.

Mr. Camarella has been involved in hundreds of valuations and damage claim assessments, many of which involved business, shareholder or tax controversies, and M&A transactions. Lou is also an accomplished expert witness who has defended his work product.

Accreditations & Certifications

  • Certified Public Accountant (CPA)
  • Accredited in Business Valuation (ABV)
  • Certified in Financial Forensics (CFF)
  • Accredited Senior Appraiser (ASA)

Areas of Specialization

  • Mergers & Acquisition
  • Business Valuations
  • Litigation Support Services
  • Expert Witness Testimony
  • Estate Planning

Education

  • Arizona State University, MBA, 1975
  • Kent State University, BA, Accounting, 1972, Magna Cum Laude

Professonal Affiliations

  • American Institute of Certified Public Accountants, Management Consultants Division
  • American Society of Appraisers (ASA)
  • Estate Planning Council of Rochester, Past Officer and Member of Executive Committee
  • Financial Consulting Group, L.C. (FCG)

Community Affiliations

  • Brooklea Country Club, past President, Treasurer, and board member
  • Geneseo State University, Business Advisory Council
  • Boy Scouts of America, Otetiana Council, Past Treasurer and board member

Reach Lou

Email: lcamarella@EFPRotenberg.com

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Richard J. Davis, CPA

Partner

Richard Davis

“Given the number of CPA firms I am exposed to through my peer review work, I am provided with the opportunity to view multiple methods of providing client services and can help both the firm and our clients select best practices to fit their needs.”

Rich joined EFP Rotenberg in 2007 as the result of a merger with his accounting firm Carnevale Niles Whitney & Davis, PC. His work is focused on nonprofit, local government and pension plan audits. He also serves as a valuable resource for a number of CPA firms in New York and Pennsylvania through his peer review work.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Not-for-profit Auditing and Accounting
  • Government Auditing and Accounting
  • CPA Peer Reviews
  • Pension Auditing

Education

  • SUNY Geneseo, BS, 1988

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Pennsylvania Institute of Certified Public Accountants
  • New York State Society of CPAs Peer Review Committee, former member

Reach Rich

Email: rdavis@EFPRotenberg.com

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Mario DiLuigi, CPA

Partner

Mario DiLuigi

“I believe it’s important that our clients feel we’ve gone beyond the numbers in understanding their needs and are acting as their partner, focused on their best interests and helping them achieve their goals. In my mind, it takes a personal approach.”

Mario works extensively with closely held companies and individuals in a wide array of businesses, with a special focus on those in the construction and home building business, professional service providers, and retailers.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Individual Taxation
  • Estate and Retirement Planning
  • Estate and Trust Administration and Taxation
  • Financial Services

Education

  • St. John Fisher College, BS, Accounting, 1989

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Estate Planning Council of Rochester

Community Affiliations

  • Learning Disabilities Association Foundation, board member
  • St. John Fisher College, Former Adjunct Professor
  • Spencerport Soccer Club, Treasurer

Reach Mario

Email: mdiluigi@EFPRotenberg.com

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Michael R. Doody, CPA

Partner

Michael Doody

“I am committed to providing service based on each client’s expectations, and strive to exceed those expectations whenever possible. It’s my hope that clients will see in me a trusted advisor who can help guide their business decisions with integrity.”

Mike works extensively with owners and management of closely-held businesses across upstate New York, performing all levels of financial statement attestation engagements as well as business and individual tax planning and compliance. His clients represent a diverse range of industries, including manufacturing, printing, development stage companies, equipment leasing and food processing as well as professional service firms. He has also worked closely with high tech companies and other “green” business ventures to take advantage of the wide array of tax incentives that exist in those industries. A member of the Upstate Green Business Network, he has made presentations to the membership on the tax incentives available to green businesses.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Business Accounting and Auditing
  • Forecasts and Projections
  • Business and Tax Planning for Closely Held Businesses

Education

  • LeMoyne College, BS, Accounting, 1997

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Upstate Green Business Network

Community Affiliations

  • Flower City Habitat for Humanity, ReStore Committee Member - Treasurer, Board of Directors
  • Webster Soccer Association – Volunteer Coach

Reach Mike

Email: mdoody@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/in/michaelrdoodycpa

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Thomas F. Englert, CPA

Partner, Chief Executive Officer

Thomas Englert

“After graduating from the University of Notre Dame, I returned home to Rochester unemployed, looking for an entrepreneurial accounting career. I interviewed with Jerry Rotenberg (then the head of Rotenberg & Co.) and was greatly impressed with Jerry’s philosophy of our industry and accepted a position as a staff accountant. I continue to expect that our clients will receive the highest value available in the marketplace when working with EFP Rotenberg.”

As CEO of EFP Rotenberg, Thom’s mission today is to carry on the traditions of the past while implementing the strategies of the future. Working with his partners every day gives him a unique view into clients day-to-day issues and the problems they face in running their businesses. Thom uses that insight to implement strategies that give the firm a competitive advantage in delivering solutions that clients value.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Strategic planning
  • Succession and estate planning

Education

  • University of Notre Dame, BBA, Accounting

Professional Affiliations

  • Estate Planning Council of Rochester
  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Guest Lecturer, Small Business Administration (SBA) and SCORE

Community Affiliations

  • Various finance committees and boards

Reach Thom

Email: tenglert@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/thomas-englert/8/522/b85

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William J. Friedman, CPA

Partner

William Friedman

Bill is responsible for establishing the firm’s auditing and accounting policies and procedures and oversees the conduct of all audit engagements. He has extensive experience in industries that include residential health care facilities, home health care agencies, health maintenance organizations, as well as the U.S. Securities and Exchange Commission.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Audit and review of financial statements
  • Initial public offerings
  • Registration of securities
  • Mergers and acquisitions, spin-offs, recapitalizations
  • Development stage companies
  • Stock offerings and venture capital
  • Executive compensation
  • Stock options, warrant contracts
  • SEC periodic reporting
  • Sarbanes-Oxley
  • International clients, primarily U.S., Canada, and China

Education

  • Rochester institute of Technology, BS, Business Administration

Professional Affiliations

  • New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants

Community Affiliations

  • St. Mark’s Church, board member
  • Legal Aid Society, Former Treasurer

Reach Bill

Email: wfriedman@EFPRotenberg.com

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Tamara L. Gamble, CPA

Partner

Tamara Gamble

Tammy is a Partner in the Attest Department specializing in providing services to public companies. She is responsible for leading our engagement teams conducting audits in accordance with Public Companies Accounting Oversight Board (PCAOB) standards and ensuring compliance with SEC regulations, including internal control requirements under section 404 of the Sarbanes Oxley Act. She joined the EFP Rotenberg team in 2009 coming from a Big Four firm. She has more than 16 years experience in public accounting.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Audits of publicly held entities
  • SEC reporting standards
  • Sarbanes-Oxley compliance
  • Complex revenue recognition
  • Complex financial instruments
  • Mergers and acquisitions
  • Restructurings
  • Debt offerings and registration of securities
  • Multinational companies
  • Initial public offerings

Education

  • Niagara University, BS, Accounting

Professional Affiliations

  • American Institute of Certified Public Accountants

Reach Tammy

Email: tgamble@EFPRotenberg.com

Linked-In: http://www.linkedin.com/pub/tammy-gamble/14/2aa/ba6

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John A. Gillette, Jr., CPA

Partner

John GilletteJohn specializes in serving the tax and management advisory needs of privately held corporations, partnerships, and limited liability companies. He works closely with businesses needing plant expansions, equipment acquisitions and debt restructuring. He also has a great deal of experience with financially troubled companies and has become a turnaround work-out specialist. He has a special focus on manufacturing, distribution, retail, and construction industry. Prior to joining EFP Rotenberg, he was an owner and partner in Daltz, Rice & Gillette, LLP.

Accreditations and Certifications

  • Certified Public Accountant, New York and Pennsylvania

Areas of Specialization

  • Taxation -- all entity types
  • Executive compensation
  • Business and debt restructuring
  • Turnaround management for distressed companies
  • Multi-state operations
  • Mergers, acquisitions, expansions
  • Management advisory services
  • Forensic accounting
  • Manufacturing, distribution, retail, construction

Education

  • University of Rochester, Simon Graduate School of Business, MBA
  • Rochester Institute of Technology, BS, Accounting

Professional Affiliations

  • New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants, Tax Division
  • Association of Certified Fraud Examiners

Community Affiliations

  • Masters in Accounting Program at the University of Rochester’s Simon Graduate School of Business, Advisor
  • Sisters of St. Joseph Annual Golf Tournament, committee member
  • The Housing Council, Board Member
  • Oasis, Board Member
  • Locust Hill Country Club, Board Member

Reach John

Email: jgillette@EFPRotenberg.com

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Scott L. Healy, CPA

Partner

Scott Healy

Scott is a partner in EFP Rotenberg's Tax and Small Business Department. Scott joined the firm in 2011 with over 25 years of public accounting experience. He graduated in 1984 from Clarkson University with BS degree in accounting. Scott serves individual and business clients in many industries and professions including manufacturing, retail, construction/contractors, wineries, medical/dental and legal. In addition to the traditional accounting and auditing and income tax compliance and planning services, Scott also advises clients in the areas of mergers & acquisitions, small business succession planning, buy/sell agreements and estate planning.

Practice Areas

  • Real Estate/Construction
  • Medical Professionals
  • Closely-Held Business Transactions
  • Mergers/Acquisitions
  • Business Succession Planning
  • Wineries

Education

  • Clarkson University, BS, Accounting

Professional and Community Affiliations

  • New York State Society of Certified Public Accountants
  • American Institute of Certified Public Accountants (AICPA)
  • Newark Wayne Community Hospital Foundation, Treasurer and Director
  • Newark Wayne Community Hospital, Director and Finance Committee
  • Rochester General Health System, Investment Committee
  • Wayne ARC, Past Treasurer and Director
  • Newark Rotary Club, Past Club President

Reach Scott

Email: shealy@efprotenberg.com

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Kevin C. Hill, CPA

Partner

Kevin Hill

“The tax burden, as well as the compliance issues that most of our clients face, can be significant. It certainly impacts their bottom line. For me, creative advice and timely deliverance of such advice is a critical component of what I do every day. It's how we deliver the outstanding service our clients have come to expect from EFP Rotenberg.”

Kevin's primary work is providing high-level tax consultation and preparation of various tax returns. Kevin specializes in working in all the tax aspects of a closely held mid-sized business, including owners' individual tax planning and succession planning. He also focuses on tax consulting for U.S. individuals working abroad, individuals immigrating to the U.S. as well as U.S tax issues for international businesses with both inbound and outbound structures. Kevin also has a focus on tax planning and structuring for Australian companies coming to the U.S. and for Australians immigrating to the U.S. who own businesses or have trusts in Australia.

Accreditations and Certifications

  • Certified Public Accountant, New York

Areas of Specialization

  • Pre-Immigration Planning or Individuals
  • U.S. and Australian Entity Structuring
  • International Tax Planning for Multinational Business
    • Corporate and Personal Taxation and Planning
    • Taxation of Family and Closely Held Business
    • Estate Planning
    • Taxation of S Corporations
    • Partnership Taxation
    • International Tax Compliance and Planning
    • Expatriate/Inpatriate Global Tax Services

Education

  • St. John Fisher College, BS, Accounting, 1988, Summa Cum Laude

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Estate Planning Council

Community Affiliations

  • Ontario County NY Economic Development Board, Loan Committee Member
  • Western New York Wellness, Board Member

Reach Kevin

Email: khill@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/kevin-hill/7/aa/63b

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Ralph O. Hinchliffe, CPA

Partner

Ralph HinchliffeRalph has more than 35 years experience working with all types of clients. This includes working with publicly traded companies, closely held companies and their owners, unions and their benefit plans, charitable organizations, and other 501(c) organizations. His clients include those with international business, primarily located in the U.S. and China.

Accreditations and Certifications

Certified Public Accountant, New York

Areas of Specialization

  • Audit and review of financial statements
  • Public utility regulatory accounting
  • SEC reporting
  • Internal control audits
  • Employee benefit plans
  • Department of Labor Regulations and ERISA
  • Tax planning and preparation
  • Foreign currency transactions and translations

Education

  • Rochester institute of Technology, BS, Accounting, 1971

Professional Affiliations

  • American Institute of Certified Public Accountants
  • International Foundation of Employee Benefit Plans

Community Affiliations

  • Genesee Center for Arts and Education, Former Treasurer

Reach Ralph

Email: rhinchliffe@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/ralph-hinchliffe/16/4bb/b7b

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Mark D. Jacob, CPA

Partner

Mark Jacob

“The tax laws are incredibly complex and the tax compliance burden imposed on businesses and individuals increases every year. We offer peace of mind to our clients that they are paying the least amount of tax they are legally required to pay while fulfilling their reporting obligations. This allows them to focus on running their business.”

Mark’s practice is focused on tax; he served as head of the tax department at Rotenberg & Co. LLP prior to the merger. With over 25 years of experience in public accounting and professional financial services, including 15 years at a leading international public accounting firm, he possesses a wealth of expertise in the areas of corporate and individual taxation.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Corporate tax
  • Individual tax
  • Mergers and acquisitions
  • Closely held businesses
  • High net worth individuals
  • Multi-state and International tax

Education

  • Rochester Institute of Technology, BS, Accounting, 1983

Professional Affiliations

  • Estate Planning Council of Rochester

Community Affiliations

  • Southeast YMCA, Board of Management
  • Oak Hill Country Club

Reach Mark

Email: mjacob@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/mark-jacob/16/b1a/896

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Christopher M. Johnston

Partner

Christopher Johnston

Christopher M. Johnston, CPA is a Partner in EFP Rotenberg's Attest department. He has been with EFP Rotenberg, LLP for over thirteen years. Christopher's wide range of experience includes manufacturing, construction, assisted living facilities, closely held businesses, not-for profit organizations and 401(K)/ pension plans. Christopher is also the EFP Rotenberg, LLP service line leader for Employee Benefit Plans.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Accounting and Auditing
  • Assisted Living Facilities
  • Construction and Real Estate
  • Employee Benefit Plans
  • Manufacturing
  • Not-For-Profits

Education

  • SUNY Geneseo, BS 1999

Professional Affiliations

  • American Institute of Certified Public Accountants

Awards

  • Rochester Business Journal 40 Under 40 Honoree, 2012

Community Affiliations

  • Literacy Volunteers of Rochester, Board and Finance Committee Members
  • SUNY Geneseo School of Business Alumni Connections Council, Member

Reach Christopher

Email: cjohnston@efprotenberg.com

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Joseph J. Kehm, CPA, CGMA

Partner

Joseph Kehm

“I like to be hands-on with the clients I work with to help them solve their business issues. Having spent five years in the real world, I have a pretty good sense of what clients need and expect. I try to be proactive, consistent, and timely, and I take my responsibility to my clients very seriously.”

Joe works with a wide range of clients from closely-held businesses to non-profit organizations to governments and local development corporations. Before joining the firm, Joe spent five years as Vice President of Finance for a construction contractor, and brings that experience to work in his role as leader of the firm’s construction company services.

Accreditations and Certifications

  • Certified Public Accountant
  • Chartered Global Management Accountant.

Areas of Specialization

  • Accounting and Auditing
  • Construction and Real Estate
  • Manufacturing
  • Closely Held Businesses
  • Government Accounting and Auditing

Education

  • St. John Fisher College, BS, Accounting, 1980, Magna Cum Laude

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants, Former Officer, Rochester Chapter
  • Virginia Society of Certified Public Accountants
  • Government Finance Officers Association

Community Affiliations

  • Ontario County Industrial Development Agency, Audit Committee
  • The School of the Holy Childhood, Board Member, Former Chair, Finance Committee
  • Faith Temple, Member

Reach Joe

Email: jkehm@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/joseph-kehm/16/573/443

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Joseph M. Klimek, CPA

Partner

Joseph Klimeck

Joe Klimek has over 30 years in public accounting serving clients in the municipal, school district, public authority and governmental practice section. He is a director with Toski & Co., a Buffalo-based division of EFP Rotenberg. He manages a wide variety of audit engagements for the firm, provides supervision and training for staff on audit procedures, audit standards, including the Single Audit and other technical issues. Joe has acquired experience in numerous industries including not-for-profit, governmental accounting, construction, and employee benefit plans.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Not-For Profit Accounting and Auditing
  • Government Accounting and Auditing
  • Educational Institutions
  • Construction
  • Employee benefit plans

Education

  • State University of New York at Buffalo, BS, Accounting, 1979

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Government Finance Officers Association

Awards

  • Paul Harris Fellow

Community Affiliations

  • Past President – Buffalo Sunrise Rotary Club
  • Past President and Board Member – Buffalo Service Credit Union
  • Former Treasurer - Great Lakes United, Inc.
  • Former Board Member - Williamsville Education Foundation
  • Former Board Member - Community Music School

Reach Joe

Email: jklimek@toskicpa.com
Phone: 716 204-5759
Fax: 716-634-0764

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Craig S. Kellner, CPA

Partner

Craig Kellner

Craig S. Kellner, CPA is a Partner in the Tax and Business Services Department and Healthcare Department of EFP Rotenberg. Craig has over 35 years of experience with extensive expertise in the tax and business consultation areas.

Craig works extensively with closely held companies and individuals in a wide array of businesses, with a special focus in the Assisted Living, Nursing Home and Senior Living Industry.

Craig was selected to work on a task force at the New York State Department of Health which is drafting streamlining procedures for Adult Care Facility Licensure. Craig has also been involved with responding to current legislation including executive Order 38.

Craig is an annual speaker at the Empire State Association of Assisted Living where he is also an active board member.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Assisted Living, Nursing Home and Senior Living Communities
  • Estate Tax Planning
  • Tax Strategies for Closely-Held Businesses
  • Tax Planning for High-Wealth Individuals
  • Professional Practitioners

Education

  • State University of New York at Brockport, BS, Accounting, 1977

Professional and Community Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • New York State Society of Certified Public Accountants (NYSSCPA)
  • Estate Planning Council of Rochester
  • Empire State Association of Assisted Living, Board Member
  • Linden Knoll Senior Living, Former Board Member and Treasurer

Reach Craig

Email: ckellner@EFPRotenberg.com

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James K. Leisner, CPA

Partner

James Leisner

“I am driven to help my clients achieve their goals; their satisfaction is my satisfaction. Delivering that, in my mind, is a function of personal attention to client issues, and good listening skills. My hope is that they develop a personal relationship with EFP Rotenberg that goes beyond accessing traditional tax and accounting services.”

Jim works with the management of privately owned businesses and not for profit organizations. Part of his services are traditional accounting and tax-related, and include advice on how to address day-to-day issues. But clients also appreciate Jim’s assistance with challenges including business acquisition, expansion, financing, or the sale of the company. He is skilled in conducting due diligence when considering potential acquisitions; structuring and negotiating terms of a transaction and helping clients streamline processes to improve operational efficiencies.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Accounting and Auditing
  • Fraud Investigation
  • Projections, Forecasts, Budgeting and Planning
  • Due Diligence related to mergers and acquisitions
  • Operational Audits
  • Internal Control Assessments
  • Improvement Identification and Implementation

Education

  • St. Bonaventure University, BBA, Accounting, 1978

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners, Associate Member

Community Affiliations

  • Monroe County Catholic School Board, Former Board Member
  • Volunteers of America of Western New York, Inc., Former Chairman, Treasurer, and Board Member
  • DePaul Community Facilities, Inc., Former Chairman and Board Member
  • Our Lady of Lourdes Church, Former Member of Parish Council, Current Chair and Member of Parish/School Committee

Reach Jim

Email: jleisner@EFPRotenberg.com
LinkedIn: http://www.linkedin.com/pub/jim-leisner/4/875/a55

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William T. McDonald, CPA, MBA

Partner

William McDonaldBill McDonald has been with the firm since 1999. He manages a wide variety of audit engagements for the firm, provides supervision and training for staff on audit procedures, audit standards and other technical issues. Bill has acquired experience in numerous industries including health care (specifically hospitals and nursing facilities), not-for-profit, governmental accounting, manufacturing, and ERISA engagements which include defined benefit, defined contribution, and health and welfare plans. In addition to delivering high level client service, Bill plays a primary role in staff recruiting, retention and development, working closely with other key personnel to promote and attract talent to the firm. He is actively involved in various campus and networking events throughout the community.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Attest
  • Healthcare Consulting
  • Not-For-Profity
  • Employee Benefit Plans

Education

  • Oswego College- B.S., Accounting, 1998. M.B.A, Business Administration, 1999

Professional Affiliations

  • American Institute of Certified Public Accountants

Community Affiliations

  • Facilitator, SCORE Program of the Small Business Administration
  • Board Member, Westside Health Center
  • Member, Attorney Grievance Committee 7th District

Reach Bill

Email: wmcdonald@efprotenberg.com

Linked-In: http://www.linkedin.com/pub/william-mcdonald/a/47/926

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Timothy J. McNamara, CPA

Partner, Chief Operating Officer

Timothy McNamara“I am committed to making EFP Rotenberg one of the strongest and most respected CPA firms in the country. To accomplish this, I work side by side with the firm's resources and clients to ensure that our people understand our client's needs and that our clients receive the expertise and service that allows them to be more successful in reaching their business and personal goals."

Within EFP Rotenberg, Tim is directly responsible for the business operations of the firm. He has played an instrumental role in the integration of the Rochester practices and is actively involved in evaluating new acquisition opportunities for EFP Rotenberg. Tim has practiced in public accounting for over 30 years. Tim's practice is focused on governmental, not-for-profit and closely held businesses in the manufacturing and construction industries.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Audits of Governmental Entities
  • Not-for-Profit Organizations
  • Tax/Business Consultation for construction industry
  • Tax/Business Consultation for printing industry
  • Family and Closely-Held Businesses

Education

  • St. John Fisher College, BS, Accounting, 1975

Professional Affiliations

  • American Institute of Certified Public Accountants, Personal Financial Planning Division
  • New York State Society of Certified Public Accountants

Community Affiliations

  • LDA Life and Learning Services, Past President and Current Board Member
  • The Friendly Home, Board of Directors
  • Our Lady of Lourdes Church, Finance Committee
  • Disabled Children of Monroe County, Inc., Past Treasurer
  • Penfield Country Club

Reach Tim

Email: tjmcnamara@efprotenberg.com

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James I. Marasco, CFE, CIA, CPA

Partner, Business Valuation, Forensic & Litigation Services;
Director, StoneBridge Business Partners

James Marasco

“We help clients safeguard their organizations from fraud and abuse. if a problem exists, we'll find it and quantify its effect. Often it’s a problem people never knew existed. We have helped companies protect themselves all over the world. We find solutions to the toughest challenges that clients can present us.”

Jim brings more than 19 years of public accounting and auditing experience. He is a full-time management consultant and travels extensively throughout the country, while leadingStoneBridge Business Partners (an EFP Rotenberg affiliate company). He has helped safeguard some of the largest Fortune 1000 companies from fraud and abuse and has assisted in the identification and recovery of tens of millions of dollars back to the affected parties. His experience is mainly concentrated in health care distribution and franchised organizations. Jim has personally conducted over 400 field audits and has identified errors and irregularities, resolved various systemic problems and closed loopholes resulting in vast savings for his clients. He is also a court-recognized expert witness, a lecturer on varying subjects of fraud and forensic auditing, and has published 18 articles in the past three years covering these topics.

Accreditations and Certifications

  • Certified Public Accountant
  • Certified Fraud Examiner
  • Certified Internal Auditor

Areas of Specialization

  • Fraud and Financial Statement Investigation
  • Internal Audit Services
  • Compliance Audits of Distributors and Franchises
  • Due Diligence related to mergers and acquisitions

Education

  • St. Bonaventure University, BS, Accounting, 1990, Cum Laude

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Institute of Internal Auditors
  • Association of Certified Fraud Examiners
  • Association of Health Care Internal Auditors

Community Affiliations

  • Landmark Society of Western New York, Treasurer

Reach Jim

Email: jmarasco@EFPRotenberg.com

Linked in: http://www.linkedin.com/in/jimarascosbp

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Robert P. Nasso, CPA, FHFMA

Partner

Robert Nasso

“Regardless of specialty, to me it’s all about personal and professional service, making sure we respond quickly and accurately to our clients’ needs. I think our clients benefit from being able to work with one person who understands health care, accounting and tax. I hope I provide my clients with peace of mind knowing that I’ll always be there for them, providing accurate and thorough information and if by chance something does go wrong, I’ll make sure it gets corrected. Our mission is to help them achieve financial success, and a good night’s sleep.”

Rob is the relationship manager for many of the large health care clients of the firm. He is actively involved in several health care industry associations and frequently spends time in Albany meeting with various regulatory groups. His background and experience provide him with knowledge in all facets of health care delivery systems including nursing facilities, managed care organizations, home health care agencies, adult care facilities, health centers, and primary and specialty care providers. He is a member of the firm’s Executive Committee.

Accreditations and Certifications

  • Certified Public Accountant
  • Fellow and Certified Healthcare Financial ProfessionalHealthcare Financial Management Association

Areas of Specialization

  • Health Care
    • Nursing Facilities, Hospitals, Physicians, Home Care Agencies
    • Third Party Reimbursement
    • Certificate of Need Applications
    • State Reimbursement Audits
    • Health Care mergers and acquisitions

Education

  • University of New York at Buffalo, MBA, Finance, 1982, Magna Cum Laude

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Health Facilities Association (Payment of Services Committee)
  • New York Association of Homes and Services for the Aging
  • Genesee Health Facilities Association
  • Healthcare Financial Management Association (HFMA), past board member
  • Joint Association Task Force (JATF), Technical Advisory Group

Community Affiliations

  • Long Term Care Division of the Catholic Health System (Buffalo), Treasurer and Vice Chair
  • Lifespan, Inc. (Rochester), Treasurer
  • Healthcare Financial Management Association
  • Catholic Youth Organization community activities
  • Various non-profit fundraising committees

Reach Rob

Email: rnasso@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/robert-p-nasso/5/569/1b8

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Richard L. Niles, CPA

Principal

Richard Niles

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Business Consulting
  • Personal and Business Tax Planning

Education

  • Hamilton College, Bachelor of Arts
  • Rutgers University, Master of Business Administration

Professional Affiliations

  • American Institute of Certified Public Accountants

Community Affiliations

  • Community Foundation of the Elmira-Corning Area, Inc.

Reach Dick

Email:rniles@EFPRotenberg.com

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Rocco N. Platino, CPA

Partner

Rocco Platino

“I’m looking for my clients to achieve success in their business ventures and personal wealth. I care about their satisfaction and their success, and work to see that they will realize value from my experience working with closely held business clients and entrepreneurs.”

Rocco has extensive experience working with closely held companies which require detailed planning for current and future operations. He has a blend of tax, audit and management knowledge that enables him to provide value to entrepreneurs. Rocco has worked extensively with construction companies, the health care industry and a variety of other small business clients. He is also skilled in succession planning, mergers and acquisitions and tax planning.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Closely held business
  • Tax and business planning
  • Health care
  • Construction
  • Large retail operations

Education

  • Syracuse University, BS, Business Management, 1971

Professional Affiliations

  • American Institute of Certified Public Accountants

Community Affiliations

  • Nazareth College, School of Management, Advisory Committee
  • St. Joseph’s Villa of Rochester, member of Finance Committee and Board of Directors
  • Mercy Flight Central of Western New York, Chairman of Finance Committee, member of Board of Directors

Reach Rocco

Email: rplatino@EFPRotenberg.com

Linked in: http://www.linkedin.com/pub/rocco-platino-cpa/1/453/947

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Robert N. Porretti, CPA

Founding Partner, Chairman

Bob Porretti

“I want clients to feel that they are working with professionals who are committed to providing them with awesome service. I want them to understand that we are not only their trusted business advisor but also, on a personal level, their friend.”

Bob works primarily with entrepreneurs of privately held companies in the U.S. on tax planning, structure and implementation of business transactions, including mergers and acquisitions, and general business consulting for profitability. As Chairman of the firm he is a member of the Executive Committee, which sets policy and makes management decisions for the firm. He is also responsible for overseeing the organic growth of the firm and evaluating other growth opportunities by merger, acquisition or strategic alliance with other professionals.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Tax/Business Consultation for closely held businesses
  • Mergers/Acquisitions
  • Business Planning/Consultation for real estate/construction
  • Business Planning/Consultation for manufacturing
  • Business Planning/Consultation for medical professionals
  • Business Succession Planning
  • Consultation/Tax Planning for high net worth individuals

Education

  • Ithaca College, BS, Accounting, 1968

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • CPAmerica International, past member of the Board of Directors
  • Rochester Chamber of Commerce, Small Business Council

Community Affiliations

  • Italian Heritage Foundation of Rochester, Board of Directors
  • Aquinas Institute, current member of the Board of Directors and past Chairman of the Board
  • Monroe County Special Olympics, Advisory Board

Reach Bob

Email: rporretti@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/bob-porretti/8/96b/448

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Norman C. Rice, CPA

Partner

Norman Rice

“I’m committed to a hands-on approach to our clients’ needs, high on personal service, that’s focused on their success.”

Mr. Rice has 30-plus years experience serving the accounting and tax needs of small to medium-size privately held companies and their owners/stockholders. His wide range of experience enables him to recognize areas of need for EFP Rotenberg clients.

Accreditations and Certifications

  • Certified Public Accountant
  • Graduate of National Association of Certified Valuation Analysts, Fraud Institute

Areas of Specialization

  • Closely held businesses
  • Tax services

Education

  • Rochester Institute of Technology, BS, Accounting

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Association of Certified Fraud Examiners

Community Affiliations

  • Rush-Henrietta Education Foundation, Treasurer
  • Rush-Henrietta Chamber of Commerce, past board member
  • Rochester Institute of Technology, Employee Assistance Program, past member

Reach Norm

Email: nrice@EFPRotenberg.com

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Vincent P. Sinicropi, CPA

Partner

Vince SinicropiVince joined EFP Rotenberg in January of 2011 as the result of a merger with his accounting firm Sinicropi & Healy LLP. His work is focused on individual, small business, estate and trust accounting and taxation. In addition, he works closely with many small Not-For-Profit organizations in the Finger Lakes Region.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Individual Taxation/Planning
  • Small Business Taxation/Planning
  • Estate and Trust Administration and Taxation
  • Small Not-for-Profit Organizations

Education

  • Syracuse University School of Management, BS, 1977

Professional Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • New York State Society of Certified Public Accountants
  • Member of AICPA’s Tax Section

Community Affiliations

  • Seneca Falls Savings Bank, Board Member
  • St. Patrick’s Church of Seneca Falls, Finance Committee
  • Seneca Falls Rotary Club, Member

Reach Vince

Email: vsinicropi@shllpcpas.com

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Vincent J. Tomei, III, CPA

Partner

Vincent Tomei

“I tell my clients what I think. They get a straight answer. I start by promising to learn their business so the advice I give is grounded in knowledge of their industry. That insight, along with our firm’s broad-based expertise in accounting, finance and business, fosters a level of trust that makes it possible for clients to take full advantage of our advice.”

Vince works with owners in closely held business and specializes on the tax planning and consulting side of their business. He has expertise in many areas of industry including construction, manufacturing, real estate, retail and medical professional. He also works closely with high wealth individuals relative to tax and estate planning.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Tax and Business Consulting for closely held businesses
  • Tax Planning for high wealth individuals

Education

  • Rochester Institute of Technology, BS, with honors

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Community Affiliations

  • Rochester Institute of Technology, Co-op Advisory Board of Directors
  • St. Joseph’s CYO, Basketball Coach

Reach Vince

Email: vtomei@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/vincent-j-tomei-iii-cpa/b/284/285

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David P. Veniskey, CPA

Partner

David Veniskey

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Personal and Business Tax Planning
  • Estate and Family Planning / Administration
  • Transaction Planning
  • Strategic Planning/Business Consultation
  • Purchases and Sales of Business
  • High Technology Companies

Education

  • St. John Fisher College, BS, Accounting, 1980

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants, Estate Planning Committee
  • Estate Planning Council of Rochester, Vice President

Community Affiliations

  • St. John Fisher College
  • Monroe County Hospital Foundation, Board Member
  • Rochester Children’s Nursery Foundation, President
  • Stuart Horse Trials, Treasurer

Reach Dave

Email: dveniskey@EFPRotenberg.com

LinkedIn: http://www.linkedin.com/pub/david-veniskey/17/284/a18

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Darla J. Wheaton, CPA

Partner; Department Head, Attest

Darla J. Wheaton, CPA

“My commitment to my work and my clients is to be fair and objective. I expect a lot out of myself and my team to produce an efficient and quality product. I’d like to see our clients have less dependence on their accounting firm. I want clients to think and act independently; to have resources available to them and to teach them what we know so that they can help themselves.”

Darla is the director of the Attest Department which encompasses both internal and external audit services. Her experience includes valuable hands-on knowledge of the issues faced in daily operations and the importance of internal controls designed to safeguard assets and promote efficient and economical uses of resources. She has more than 20 years experience as a CPA, and spent three years in industry as a controller for a privately held distributor.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • SEC reporting
  • Employee benefit plans
  • HUD compliance
  • Not-for-profits

Education

  • Anderson College, IN, BA, Accounting and Business Management, 1985

Professional Affiliations

  • American Institute of Certified Public Accountants

Reach Darla

Email: dwheaton@EFPRotenberg.com

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Robert J. Williams, CPA

Partner

Robert Williams

Mr. Williams has over 18 years of public accounting experience. He currently functions as a director in the Firm and is responsible for providing audit, accounting and consulting services for numerous nonprofit organizations.

Mr. Williams received a Bachelor of Science degree in Accounting from Niagara University in 1994. He was licensed in New York State as a Certified Public Accountant in 1998.

Mr. Williams is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Auditing and Accounting
  • Housing and Real Estate
  • Not-for-Profit Organizations

Education

  • Niagara University, BS, Accounting

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Reach Rob

Email: rwilliams@toskicpa.com

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Douglas E. Zimmerman, CPA

Partner; Director, Toski & Co.

Douglas E. Zimmerman, CPADoug’s primary responsibility is as a director of Toski & Co., a Buffalo-based division of EFP Rotenberg. He also serves as a partner of EFP Rotenberg. Doug brings more than 26 years of public accounting experience to the firm’s clients.

Accreditations and Certifications

  • Certified Public Accountant

Areas of Specialization

  • Auditing and Accounting
  • Business Consulting
  • Commercial Enterprises
  • Not-for-Profit Organizations
  • Governmental Entities
  • Housing and Real Estate

Education

  • State University of New York College at Geneseo, BS, Accounting, 1986

Professional Affiliations

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants

Reach Doug

email: dzimmerman@toskicpa.com

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