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The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

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1. IIA Long Island Chapter President’s Message March 2016 Page | 1 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

THIS HAS BEEN A WONDERFUL YEAR AND WE ARE APPROACHING OUR LAST EDUCATIONAL PROGRAM ON OUR SCHEDULE! Our recent Chapter program events- Fraud and IT were a great success!...presented by Joel Lanz and his team of trained speakers, our all-day IT Seminar was highly informative and very well received. Our next program, the last of our subscription, is our All-Day Annual Conference. We kick-off with the tough on corruption, newly elected Nassau DA-Madeline Singas followed by state of the art presentations on the varied and timely topics of the Affordable Care Act and preparing for a National Security event followed by the multi-talented Danny Goldberg and his always interesting topic of ‘People Centric Skills”.

1. President’s Message – March 2016 - - continued - -

Remember, it is extremely important that all participants complete the post-event survey. This is YOUR opportunity to recommend any topic(s) and or speaker(s) that our membership would want to see in future programs, such as this past year’s Fraud Conference in February, the IT Conference in March, or our Annual Conference in for this month. As a token of our appreciation, all completed survey submittals are automatically entered in a raffle for a prize. Thank you for supporting us in helping our chapter GO GREEN. All presentations are sent out electronically for you to download 1-2 days before the meeting. Look for the e-mail from Jared Greco, IIA LI Chief Information Officer [[email protected]]. Please make sure that your spam filter is set correctly and is not filtering out the document or your CPE certificate to download. We need to “stay focused”, and with your help, we can achieve our annual performance goals:  Continue to meet the needs of and provide the best quality of presentation to our membership;  Promote attaining IIA certifications;  Grow our membership in depth (CAEs, Managers, Supervisors, Lead Auditors, Field Auditors, etc.)  Increase student participation;

Page | 2 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

 Continue to effectively network with our IIA home base, our District Leader/Advisor, and our local chapters. Our momentum continues heading in the right direction as this has been an exciting year! If you wish to make a recommendation or would like to consider joining one of our committees, please do not hesitate to reach out to me or any of our Officers, BOG, or Committee members. We are all connected at: [email protected] Lastly, as we close our year we reflect upon our chapter’s 25th anniversary and move into the next quarter century of existence and we thank the many who made our 25th silver anniversary special. We would like to give special thanks to our colleague and friend, Gary Jendras, who has joined the ranks of the retired. Gary was an integral part of the chapter’s 25 years of traditions and our celebration. We wish him well in all of his future endeavors. It was a spectacular event attended by many, both past and present, that left all with the wonderful sense of accomplishment and the desire to do and experience more!...so let’s move into our next year with an energy for the camaraderie that our profession offers and a passion for learning! Kind regards,

Ernest Patrick Smith, CPA/ABV/CFF, CVA, CFE President, Institute of Internal Auditors – Long Island [email protected] Chapter Annual Meeting & Networking Social Session 2. Friday, April 29

Registration and Breakfast: 8:00 a.m. Conference Begins: 8:30 a.m. Conference Ends and Social Begins: 5:00 p.m.

Our meeting on April 29, 2016 is also the last educational training seminar of the Chapter’s 25th Anniversary year. Accordingly, we are continuing the planning announced last month to create a special celebration that includes both a high-caliber technical session and a networking social immediately following the seminar. Program highlights include:  A local, well-known elected official as our keynote speaker

 A presentation by an industry specialist that will include an update on the Affordable Care Act provisions; focus on risks in compliance and monitoring; and advice for managing problem areas

 A local expert who will speak on the timely topics of disaster prevention planning, event security and safety assessments

 A presentation on people-centric skills by Danny Goldberg that includes a discussion in the afternoon. Danny is a lively speaker who has presented at many IIA regional meetings and authored a book on people-centric skills. You won’t want to miss his presentation!

We will gather for a Long Island Chapter Networking Social in the Melville Marriott’s newly renovated Bistro 49 lounge/restaurant immediately following the technical sessions. Come check out this expanded, updated space – an architectural experience in itself! - and:  Network with Long Island Chapter members, officers and guests in a cordial social setting

 Initiate informal discussions with associates on Chapter, business and social topics

 Meet newly elected officers and Board members Since the Networking Social portion of the day’s events extends beyond the usual seminar end time of approximately 4:30 p.m., PLEASE BE SURE TO ALLOCATE TIME TO ATTEND!

IIA LONG ISLAND CHAPTER ANNUAL MEETING – APRIL 29 2. Save the Date - - - continued - - -

Shown above are photos of the newly opened, expanded and completely redesigned, Marriott restaurant, cocktail lounge and break-out areas where our networking social will take place - - - those who attended past socials will note the difference from the ‘class-room’ box architecture the above is a modern ‘star-trek’ departure from! Shown clockwise from top-left: Cocktail & bar area; Lounge & break-out areas; Dining-pavilions; and, Library & networking area. The Chapter’s annual meeting is an all-day event that will have raffle prizes, giveaways, great educational topics and, of course, the Networking Social! - - - SPECIAL NOTE: Since this will be the end of our 25th Anniversary chapter program year, we will be raffling off iPad Air equipment and gift cards at this conference. You must be present day’s end to win your prize! Do you need any further incentive to attend, learn, participate in a first rate networking event and possibly walk out with a great give away?

YOU DON’T WANT TO MISS IT!

More information will be shared in the April Newsletter and Chapter email notices.

3. Annual Fraud Conference Draws Record Attendance

Our Chapter’s Annual Fraud Conference was held February 26th at the Melville Marriott and drew a record 182 attendees for this full day session. The First speaker was Ira McCracken, Chief Examiner, who serves as the Director of the Office of the State Comptroller of New York- Hauppauge Regional Office. Ira briefly shared his experiences as a Senior level audit professional outlining numerous engagements with the NYS Comptroller’s office. He gave insight into audits performed within the State Government including cities, towns, villages, libraries, special operating districts including water, sewers etc. speaking about the role of the Comptrollers offices in identifying and investigating fraud and abuse within the state government. Ira’s brief presentation was not only an introduction to the morning’s session – but also a wake-up call to beware of fraud in our public surroundings.

The day’s featured speaker was Mr. R. Kolman, CPA, CIA, CFE, CISA, who is a highly regarded instructor providing training for auditors, accountants, and business groups. He has designed and presented courses on accounting, auditing and fraud issues for professional and business organizations as well as courses on human relations and public speaking. This background made for a great presentation on the aspects of fraud, and the techniques to both pursue audits – and to know your auditees. Mark spoke on supervising risk-based audits that facilitate fraud detection and prevention, risk mitigation, and corporate and regulatory compliance. Mark shared his experiences to outline analytical and detection skills relating to defalcation schemes, contractor fraud, embezzlements, kickbacks, and misappropriation of funds and other assets. In addition to auditing and investigating suspected fraud, he outlined development of corporate-wide fraud awareness courses for managers and supervisors, and spoke on working closely with organization’s legal groups to assist in their investigations into reported fraud and ethics issues. The day’s program was aided by the providing, on-line ahead of the seminar to registrants, of a complete printed booklet of the presentation. This document is suitable as a reference for fraud work in audits performed by attendees. The inclusion of pertinent – and humorous – quotations, both in the supplied text and Mark’s talk, made for an interesting and complete day of ‘genuine’ fraud.

Note must be made of the several winners of door-prize drawings - - - all selected had to work to obtain their winnings by answering Fraud questions posed by the session’s Host, Ernie Smith – who is also our Chapter’s President. All of the record number of attendees went home with their ‘winnings’ of 8 CPE credits – and – a well satisfied appetite, as the usual high-quality Marriott breakfast and buffet lunch was outdone by a mid-after noon Dessert break of assorted Cakes, cookies and other great pastry goodies delivered to the conference floor to set the tone for the last few hours of the presentation.

4. Long Island Chapter Certification and Training News

Chapter Member Awarded CIA Designation The officers, board and membership of the Long Island IIA Chapter congratulate chapter member Lawrence Karp who received his Certified Internal Auditor (CIA) designation on March 4, 2016. Larry is employed at CA Technologies, is also a CPA, and holds an MBA degree. - - - Again – congratulations and best wishes for a successful career.

Auditor Magazine Scholarship Program Announced

Our Chapter is excited to announce the launch of Internal Auditor magazine’s scholarship program. Six, US$1,000, essay-based scholarships are available throughout 2016 for undergraduate and graduate students around the world. The most informative and thought-provoking essay for each scholarship, as judged by The IIA's Publications Advisory Committee, will be published on InternalAuditor.org, along with reference and backlinks to the winning student’s chapter. I ask you share this opportunity with our members – potential scholastic candidates - and sharing with local university contacts.

For Chapter related questions and further information please contact: ELLEN CARAVELLA – LI Chapter Vice President & Operations Officer at: [email protected]

Beware of Fake Organizations Claiming to Offer Certifications

A recent New York Times article highlights the growing popularity of online organizations selling phony academic degrees and certifications. Con artists have established hundreds of websites, many of them fictitious universities claiming to offer online education, diplomas, certifications, and accreditations. A growing number of well-intentioned professionals have fallen victim to this type of scam.

The IIA reminds candidates that all global IIA certifications and qualifications (CIA, CCSA, CFSA, CGAP, CRMA, and QIAL) are only granted by The IIA and can only be obtained by sitting for the exam(s)/case studies at an approved Pearson VUE test center. The IIA urges candidates to beware of these scams and investigate any suspicious claims. A partial list of phony organizations claiming to offer certifications and diplomas can be found on the New York Times website.

4. Certification and Training News ~ continued ~

Visit The IIA's Certifications page or contact your local Institute to learn more about The IIA’s certification and qualification programs and legitimate requirements. If you are approached or contacted by an organization you believe may be selling phony certification, please contact Alissa DeMeglio at [email protected]. You may also contact IIA Customer Relations to confirm the legitimacy of your certifications: [email protected]. ~ (information via Biju Beegum ~ our Chapter Certifications Chair) ~

Your Input Needed for Program Topic Selection for 2016 – 2017 5. Chapter Year

Our Chapter’s board members are already in the process of selecting topics and speakers for the 2016-2017 Chapter year. Topics and speakers selected will be presented at our Chapter’s Monthly Meetings September 2016 thru April 2017. However, this selection process must be finalized when the program for the Chapter calendar year is released in August.

WE NEED YOUR IDEAS ON PROGRAMMING TOPICS – As the selection process takes considerable time and effort to maintain our high quality seminar presentations we need your input as soon as possible ! - - - A big part of the program quality is the selection of presentation subjects that are new and important to the auditing profession. Capturing these new topics in time to plan seminars is important – and Chapter member help is needed to identify quality topics. Please let us know topics that are of interest to you. Topics can be related to your work environment, needed for certification completion – or – merely of general interest to you. Whatever your interest – please let us know your choices - - - By the way, if you know of a qualified speaker on a topic - forward their name also.

You may send in this information with the ‘survey form’ Emailed to attendees after every seminar – or – ( better due to the coming end of the Chapter year) Email your thoughts directly to: ELLEN CARAVELLA – LI Chapter Vice President & Operations Officer [email protected] - - - (516) 877– 3283 Thanks in advance for any suggestions you supply to help our Chapter programming.

6. Chapter Hospitality Committee Still Needs Help at Marriott Programs

LAST MEETING OF YEAR NEEDS HELP: Though the Chapter Program Year is drawing to a close – we are still very much in need of front desk sign-in assistance for the remaining 2016 program. Chapter programs are held at the Melville Marriott once a month, volunteers arrive by 7:45 am to assist with front desk set up; monitor and assist the member and guest sign in; issue raffle tickets; obtain final headcount; and, distribute name badges. The following 2016 chapter program date needs your support: The Annual Meeting - April 29 th .

(**NOTE: meeting listed is a whole day session so there will be a sign in for the afternoon as well). Two people are needed for this meeting. If you can volunteer to assist with the Hospitality Desk at the above mentioned 2016 meeting, please contact me.

Thanks in advance,

ELLEN CARAVELLA – LI Chapter Vice President & Operations Officer [email protected] (516) 877– 3283

NOTE of THANKS: We wish to send a note of sincere thanks to the Hospitality Team who helped coordinate the registrants at the FEBRUARY FRAUD CONFERENCE. We had Page | 11 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

a Chapter record attendance of 182 and the Team’s efforts to provide nametags, raffle tickets and overall greeting were greatly appreciated. So, a shout-out to the expert assistance of Rocky Shankar, Andrea Reece and Kathleen LoVerde (Intern from Nawrocki Smith) for pulling it all off so, seemingly, effortlessly.

7. Chapter Program Schedule 2015/2016 & 2016-2017 Dates

Following is a listing of the scheduled Long Island Chapter programs for the 2015 thru 2016 ‘Chapter Year’. Also listed are the prices, CPE’s awarded for attendance and general information as to venues, directions, meals (if applicable) and related information to make your attendance a pleasant and professional experience.

A SAVE-THE-DATES LISTING OF THE 2016 THRU 2017 CHAPTER YEAR IS AT THE END of this SECTION.

Chapter Program Schedule 2015/2016

Format/ Date/Location Topic - CPE/CPDs Prices CPE/CPDs

Annual Conference 8 CPE/CPDs NOTE: There will be a Full Day April 29, 2016 (8:30AM to networking/social Member - $175 Friday 5:00PM) following the technical Non-member - $225 Melville Marriott Student - $30 Breakfast and Lunch session of this meeting starting at 5pm ~ PLAN TO ATTEND !

Registration and Continental Breakfast b e g i n s a t 8 : 0 0 a m . Registration for individual events generally opens 20 days before each event. For more information, go to: h tt p :// w w w. th e iia. or g / c ha p t e r s /in de x . c f m ? c i d = 24 1. Program dates/prices subject to change.

SPECIAL NOTE for the APRIL 29TH CONFERENCE: Since this conference will be the end of our 25th Anniversary Chapter program year – we will be raffling off iPad Air equipment and gift cards at the meeting. You must be present at day’s end to win your prize.

7. Chapter Program Schedule 2015/2016 ~ continued ~

CHAPTER PROGRAM VENUE – SCHEDULE – PRICING DETAILS / COMMENTS Page | 13 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

The following information is supplied to aid in use of the Chapter Program schedule. Please note that every effort is made to accommodate the needs of all attendees. Contact any Chapter officer/board member with your comments and needs to make programs a professional experience.

Continental Breakfast - is served at 8:00 AM Lunch - is usually served at 12:30 PM Dress - is Business Casual

Venue – All program events are held at the Melville, Marriott in Melville, Long Island. There is ample on-site parking and the Marriott is convenient to Old Country Road, the Northern State Parkway, Long Island Expressway and Route 110. This site has been chosen to be convenient to the busy schedules of program attendees, for the professional tone of presentation areas and the quality of dining facilities and services. Program Cancellation - Over the years, only a few cancellations have taken place – (hurricanes, snow days). A direct telephone number to the Marriott, provided to avoid trips to a closed facility is (6 31 ) 423 - 1600. All events are rescheduled. Registration for individual events - Generally opens 20 days before each event. Registration information is emailed to Chapter members and will appear in the Chapter Newsletter. For more information go to OUR Chapter website: http://www.theiia.org/chapters/index.cfm?cid=241

CPE/CPD Certifications – Attendees who participate in a program will receive a CPE/CPD certificate and be registered to receive credit for use in their certification needs as appropriate. Page | 14 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

7. Chapter Program Schedule ~ continued ~ SAVE the DATE NOTICE Long Island Institute of Internal Auditors Chapter Programs 2016-2017

September 9th, 2016 (half day) January 20th, 2017 (half day) October 28th, 2016 (half day) February 17th, 2017 November 18th, 2016* March 24th, 2017 December 16th, 2016 (half day) April 21st, 2017 All meetings will begin at 8:30 A.M. on Fridays

All meetings (with the exception of November) will be held at: Melville Marriott 1350 Walt Whitman Road Melville, NY 11747 *The November 18 th , 2016 meeting will be held at: Bank of America Building (next door to the Melville Marriott) 290 Broadhollow Road

Melville, NY 11747 Conference Center, Lower Lobby

There will be 8 training sessions offered – content TBD. Please send your suggestions for content & speakers to: [email protected].

Add these dates to your calendar now! More details to follow!

8. L.I. Chapter’s Information Technology Conference Held March 18th

Our Chapter’s Annual Information Technology (IT) Conference was held Friday, March 18, 2016 at the Melville Marriot. This full-day session drew an audience of over 140 and provided some interesting ‘Take-Aways’ for all in addition to the 8 CPE credits granted to every conference attendee.

Event Summary: The focus this year was on how technology developments dramatically change the way we all do business – in particular information management and technology assurance trends in 2016. Tremendous opportunities exist – but need to be managed. Daily we continue to read and hear about the challenges faced by both businesses and individuals in confronting these challenges. Every business decision today has an IT component and the management of technology risk is core to every initiative. Our annual IT Conference discussed strategies that Internal Auditors can use in counseling their stakeholders in navigating these challenges. This year’s conference enabled attendees to hear about the latest developments and practices as seen by both industry players and expert consultants. This enabled attendees to not only gain the perspective of what Page | 16 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

they should be doing but what actually is working and happening at metro area New York Internal Audit Departments. Additionally, attendees gained the opportunity to enhance their analytic approaches to deliver professional services to their organizations.

The conference began with a briefing from the current Chairman of the AICPA’s Information Management and Technology Assurance Executive Committee (IMTAEC) on the IMATEC’s activities that impact internal auditors. Executive committees are the standing parent group responsible for policy-setting in an area of activity at the AICPA. Specifically, the IMTAEC’s objectives include providing guidance for members practicing in information management and technology assurance, and determining Institute technical policies regarding information management and technology assurance. The focus was on current initiatives such as Cybersecurity, Service Organization Control Reports and IT Audit Practices. Regarding the latter, the presentation discussed developments relating to Continuous Monitoring/Data Analysis and the role of technology on the “Future Audit.” Also briefly reviewed were joint research activities with academia and evolving skill expectations for auditors entering the profession.

8. L.I. Chapter’s Information Technology Conference ~ continued ~

The IT Conference Speakers List was comprised of distinguished experts in the IT field. Our thanks to all of them, and special recognition to the chairman and organizer of this year’s conference, Joel Lanz, CPA, CISA, CISM, CISM, CISSP, CFE; Principal, Joel Lanz, CPA, P.C. Joel is also

on the Board of the Long Island Chapter, and served as the moderator as well as a featured speaker for the conference.

Following is a list of speakers who presented at this year’s IT Conference: Panagiotis Dimitris Bantileskas, CPA/CFF/CITP, CFE Manager, Nawrocki Smith LLP; Dr. Kees Leune, CISSP GSLC CISM GCFA GCIH OSCP Assistant Professor – Adelphi University; Richard Trezza, CISSP Systems Engineering Manager, Palo Alto Networks; and, Rob Zanella ( filling in for Vikas Dutta) CA. A detailed background of our speakers is presented in the conference information Emailed to all Chapter members earlier this month.

An abbreviated summary of the day’s IT Conference session included the following IT topical subjects: Information Management and Technology Assurance Trends in 2016; Data Analytics with Microsoft Excel; Challenges Confronted by an Information Security Officer; Managing Cyber Security Risk with Next Generation Firewalls; and, Cybersecurity - Balancing the needs of the Board with the capabilities of Internal Auditor. Noteworthy of these sessions were the “Take-Aways” aside from the knowledge gained by attending. All speakers prepared written outlines of their slides//talks that were Emailed to registered attendees before the conference. All materials are Technical-Reference documents that will prove useful in audits – and provide up to date supplements for existing IT documentation. Examples of these ‘Take-Aways’ are: The Data Analytics with Excel presentation had a workbook of over 130 pages for reference – and – a one page summary of ‘key board shortcuts for excel’ was handed out at the meeting – this info an amazing time saver; The Next Generation Firewalls Talk had an informative pre- meeting handout – but also included a book handed out at the Conference titled – “Second Generation Firewalls for Dummies”. All in all IT was a great conference this year !

Additional ‘Take-Aways’ included Joel’s IT advisory remarks and humor; Several gift certificate raffles throughout the day; and, a grand-prize of an iPad raffled at day’s end. SPECIAL NOTE: Since the IT conference was one of the last two of our 25th Anniversary chapter program year, we raffled off iPad Air equipment and gift cards at this conference – We will also raffle off iPad Air equipment and gift cards at our next conference on April 29th. You must be present at the drawings to win your prize!

9. IIA International Conference ~ July 17 – 20, 2016 ~

OTHER ON & OVER THE HORIZON IIA CONFERENCE & EVENT SCHEDULES Following are schedules for typical IIA professional conferences/events, some in exotic places!

IIA INTERNATIONAL CONFERENCE NEW YORK,NY, USA / JULY 17 – 20, 2016

75th ANNIVERSARY OF 75 Years of Progress Through Sharing Ten Educational Tracks THE IIA Network with 2, 000plus peers ~ “Back where it all began . . . New More than 100 countries York City ! . . . “ Stay on the leading edge of Internal Auditing Register Early and Enjoy special 75th Anniversary Rate - - - Enjoy the sights and top attractions that New York has to offer Visit <> for details - Page | 19 The Institute of Internal Auditors LONG ISLAND CHAPTER NEWSLETTER Volume 16 * * March 2016 * * Issue 5

~ IIA INTERNATIONAL CONFERENCE ~ July 17 – 20, 2016 Javits Convention Center, Manhattan, NY Next year is the 75th anniversary celebration of the IIA and in recognition of that the IIA International Conference will be held in New York City from July 17-20, 2016. It promises to be an incredible event and a tremendous opportunity for our Long Island Chapter members to attend a premiere event without having to pay for ‘distant’ travel, making it much more economical. If you are even considering attending, block the dates on your calendar now.

10. Long Island Chapter 2015–16 Officers and Board of Governors OFFICERS BOARD OF GOVERNORS BOARD OF GOVERNORS President (continued) (continued) Ernest Patrick Smith, Brian Blisard, CPA Frederick Piulson, CPA CPA/ABV/CFF, CVA, CFE KPMG LLP Highstreet IT Solutions, LLC Nawrocki Smith LLP CPA’s Lucille Brower, CPA, CIA, CFSA, Executive Vice President & Andrea Reece, CRMA CISA Treasurer CardWorks Servicing Weill Cornell Medical College Maria Michaelson, CPA, CRMA Vincent Colletti, CIA, CFSA, John Rostern, CRISC, QSA New York Community Bank CRMA Coalfire Inc. Vice President & Operations American Express Officer Russell Safirstein, CPA Roy Garbarino, CPA, CIA, CRMA Ellen Caravella, CPA, CIA Paracon Group Inc. Teachers Federal Credit Union Adelphi University Alice Seoylemezian, CIA, CCSA, Pinak Guha, CPA CRMA ~ Morgan Stanley Vice President & Professional Services Veeco Instruments Inc. Rocky Shanker, CIA, CCSA, CRMA

James Shiveley Larry Karp, CPA, MBA New York Power Authority KPMG LLP CA Technologies Robert M. Skirkanich, MBA, CIA, Vice President & Assistant Prabhat Kumar, CPA CRMA ~ Consultant Treasurer Canon U.S.A., Inc. Annette Welsh, CIA, CFSA, MBA Nicole Sullivan, CPA Michael Lanning, CIA, CFSA, Ridgewood Savings Bank New York Community Bank CRMA Christopher Wright, CPA, CGMA Vice President & Secretary Astoria Bank Protiviti, Inc. Brian Austin, CPA Joel Lanz, CPA, CISA, CISSP, PAST PRESIDENTS KPMG LLP CGMA, CITP, MBA 2014-2015 Vice President &Chief Joel Lanz, CPA P.C. Robert McNair, CIA, CRMA, MBA, Information Officer Joyce Larson MS Marco Dias, CGAP, CRMA, CICA New York Community Bank Brookhaven National Laboratory Office of the MTA Inspector Carolyn J. Leahy, CIA 2013-2014 General National Grid Ron Goldman, MBA BOARD OF GOVERNORS Marshall Lieberman, HEM, CHC, Deloitte & Touche District Representative Lauren M. Agunzo, CPA/CFF CHPC Neil Fraser Nawrocki Smith LLP CPA’s Stonybrook University Frontier Communications Biju Beegum, CRMA Lauren A. Nichols, CPA, MBA District Advisor CardWorks Servicing Hofstra University Lynn Theriault

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