Faculty

• Barbara S. Dwyer
  • CPA
  • Barbara S. Dwyer, CPA, is a Sole Practitioner in Lake Placid, N.Y., who has been in public accounting practice for 30 years. Her practice emphasis is in tax and auditing, and she has also taught accounting at the college level. She has been a member of the Board of Directors of the NYSSCPA and currently serves on its Professional Ethics Committee and also on the AICPA’s Ethics Technical Subcommittee. She has been a presenter on individual, corporate and partnership taxation, accounting compliance, and tax reporting for pension plans, retirement planning for small businesses, ethics, and current auditing issues.
• David J. Moynihan
  • CPA
  • David J. Moynihan, CPA, is a Partner at Testone, Marshall & Discenza, CPAs, LLP, in Syracuse, N.Y. Currently serving as President of the Executive Committee and President of the Board of Directors of the NYSSCPA, and a member of the Syracuse Chapter. His prior committee service includes the Peer Review (Chair) and Government Accounting and Auditing committees, the Selections Subcommittee (Chair), the Quality Enhancement Policy Committee (Chair), and its Task Force on Peer Review White Paper Application. In addition to his Syracuse Chapter service as President, President-elect, and on the Executive Board, his previous chapter committee service includes the Syracuse Chapter Cooperation with Educational Institutions (Chair) and High School Recruitment (Chair) committees, and the COAP Advisory Board. He currently serves on the Political Action Committee Board, having previously served as Political Action Committee Vice President.
• David W. Brown
  • CPA
  • David W. Brown, CPA, aPartner at D’Arcangelo & Co., LLP, heads the Purchase,N.Y., office’s school district audit department . He has assisted several governmental agencies with their implementation of GASB 34, as well as auditing Westchester and Putnam County school districts and a component unit of the largest town in Westchester County. He is a former member of the National Review Committee for the Certificate of Achievement for Excellence in Financial Reporting of the Governmental Finance Officers Association of the United States and Canada. He has been as a member of the NYSSCPA’s Public Schools Committee and is a former member of its Accounting and Review Services and Government Accounting and Auditing committees. He is also a member of the AICPA and the New York State Association of School Business Officials (NYSASBO).
• Gerald J. Archibald
  • CPA, FHFMA, CMCP
  • Gerald J. Archibald, CPA, FHFMA, CMCP, is a Partner and one of the Founders of The Bonadio Group, as well as key architect of the firm’s growth and success. He is the team leader for the Health and Human Services/Tax Exempt Group and specializes in the business and accounting needs of taxexempt, government, and healthcare providers.
• Kathryn M. Barrett
  • CPA
  • Kathryn M. Barrett, CPA, is a Director at Freed Maxick & Battaglia, CPAs, PC, with 15 years of experience auditing unicipal organizations in accordance with Generally Accepted Auditing Standards, Government Auditing Standards, and the provisions of OMB Circular A-133. Other client services have included providing assistance in establishing internal controls, internal auditing, providing assistance in fund balance planning, preparing financial presentations for boards of education, and preparing and conducting workshops for the Association of School Business Officials (ASBO) and the National School Boards Association. She is currently a member of the AICPA and the Western New York ASBO, and the NYSSCPA’s Public Schools Committee.
• Rick Bigham
  • CPA, CIA
  • Rick Bigham, CPA, CIA, has 6 years of experience as an Auditor in the Albany Office of Bonadio & Co., LLP. He serves as a member of Bonadio’s Government, Compliance and Labor Division, where he specializes in internal and external audits of New York State school districts. He also oversees audits of municipalities, state agencies, libraries, and various other local governments. He is a member of the NYSSCPA, The Institute of Internal Auditors, and the AICPA.
• Steven J. Hancox
  • Steven J. Hancox was appointed Deputy Comptroller for the Division of Local Government and School Accountability by Comptroller Thomas P. DiNapoli in 2007. He has served in the State Comptroller’s Office for over 30 years auditing all types of governmental agencies. Appointed by former Comptroller H. Carl McCall to the position of Assistant Comptroller in March 2000, he has overseen all the audits done of local governments and school districts by the Comptroller’s Office since that time. He directed the development of the Division’s first ever Comprehensive Audit Manual and prior to his tenure in local government, he served for 3 years as the Executive Assistant to the Deputy Comptroller of the State Financial Services Division.
• Susan M. Barossi
  • CPA
  • Susan M. Barossi, CPA, is a Partner at O’Connor Davies Munns & Dobbins, LLP, and its Bennett Kielson Storch DeSantis Division. She specializes in providing comprehensive accounting, auditing and consulting services to overnmental entities, including school districts other educational institutions such as charter schools, counties, cities, towns, villages, agencies, and not-for-profit organizations. She has 25 years of experience in public accounting and is an expert in conducting OMB Circular A-133 audits and program-specific audits. She is a member of the NYSSCPA and its Board of Directors, Single Audit Task Force on Government Audit Quality, Audit Committee, Westchester Chapter, and a former Chair of the Public Schools Committee as well as the Government Accounting and Auditing Committee. She is also a member of the AICPA, the Government Finance Officers Association of the United States and Canada, and the New York State Association of School Business Officials (NYSASBO).