 DENNIS A. CASTIGLIA, CPA
dcastiglia@lumsdencpa.com
Dennis has over thirty years of experience specializing in taxation. He has extensive experience in all phases of corporate, individual, estate and trust tax planning, compliance and consulting issues. He has placed special emphasis on subchapter S corporations, partnerships, qualified retirement plans, real estate, estate tax, investment planning and personal financial planning. Dennis has extensive experience with privately-owned businesses and the major tax issues related to them including business acquisitions and sales, business succession planning, estate planning, choice of equity and business valuations. As a member of our investment advisory group, Dennis provides investment advisory services through our wholly owned subsidiary, Lumsden & McCormick Financial Services, LLC. He holds a Life, Accident and Health Insurance license in New York as a resident and in Florida as a non-resident. Dennis is affiliated with 1st Global Capital Corp. as a Registered Representative holding a FINRA Series 7 and Series 66 licenses and is certified through the American Institute of Certified Public Accountants as a Personal Financial Specialist (PFS). Dennis is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. He is also past president and an active member of the Estate Analysts of Western New York and the Financial Planning Counselors of Western New York. Dennis is a graduate of Canisius College with a Bachelor of Science degree in accounting.
 LOUIS J. CERCONE, JR., CPA/ABV, ASA, CVA
lcercone@briscon.com
Lou is the managing director of Brisbane Consulting Group in charge of business valuations, forensic accounting, and litigation support services. He has extensive valuation experience and has served as a financial consultant and expert to attorneys in the economic aspects of matrimonial dissolution. He has been engaged in several forensic accounting cases and has served the judiciary as a court appointed expert and receiver for financially troubled companies. He has testified as an expert witness in State Supreme Court and Federal Court. Lou has also been engaged in the quantification of lost income in determining business interruption claims for insurance adjusters. Lou is a member of and has received the following professional designations: CPA-Certified Public Accountant: New York State; ABV-Accredited in Business Valuations: American Institute of Certified Public Accountants; ASA-Accredited Senior Appraiser: American Society of Appraisers; CVA-Certified Valuation Analyst: National Association of Certified Valuation Analysts; Certificate of Educational Achievement in Business Valuation and the Appraisal Education Certificate, Uniform Standards of Professional Appraisal Practice; and the New York State Society of Certified Public Accountants.
 SARA M. DAYTON, CPA
sdayton@lumsdencpa.com
Sara M. Dayton is an audit partner with over 13 years experience in services to governments, nonprofits, and commercial businesses. As a leader of our government services niche, Sara specializes in services to counties, towns, villages, school districts, fire districts, and public authorities. She also has an advanced knowledge of commercial businesses performing audits and related services. She is a member of the American Institute of Certified Public Accountants; New York State Society of Certified Public Accountants (NYSSCPA); the NYSSCPA Public Schools Accounting Committee; Institute of Internal Auditors, where she is in the process of earning the certified internal auditor designation; New York State Association of Counties; the Association of School Business Officials, Western New York Chapter; and the Government Finance Officers' Association, Western Chapter, of which she also serves on the advisory council. She graduated from the State University of New York at Geneseo where she obtained a Bachelor of Science degree in accounting. Sara serves on the board of directors and finance committee for the SPCA Serving Erie County.
 SHERRY L. DELLEBOVI, CPA
sdellebovi@lumsdencpa.com
Sherry, a partner with Lumsden & McCormick since 2000 is responsible for the planning, coordination and performance of services provided to commercial businesses. Sherry has extensive experience in the areas of auditing, accounting, review services, taxation and consulting services including forecasts and projections, financing arrangements and accounting policies and procedures. She specializes in services to auto dealerships, professional service firms, manufacturing, and distribution businesses. Sherry is also responsible for the training, development, and evaluation of professional staff. She is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants (NYSSCPA). Sherry serves as Mentor, Reactor and graduate of the UB School of Management, Center for Entrepreneurial Leadership; past Treasurer of Insyte Consulting, a WNY Technology Development Center, Inc. company; past president of the Buffalo Chapter of the NYSSCPA’s; and past president of WNY Chapter of Financial Women International. She is a graduate of the State University of New York at Buffalo with a Bachelor of Science degree in accounting.
 DALE B. DEMYANICK, CPA
ddemyanick@lumsdencpa.com
Dale is the partner-in-charge of the Firm's tax department and is responsible for the coordination of tax planning and compliance services and the supervision of approximately 20 tax professionals. He has been a partner since 1991. Dale works with business and individual tax clients in order to assure conformity with federal and state tax standards and to minimize taxes and related costs. He is an expert in the areas of individual income taxation, estate, trust and gift tax planning and succession planning for privately held businesses. Dale is active in the community serving on several boards of directors including: Secretary/Treasurer of the Board of Trustees of Daemen College; Professional Advisors Council of the Community Foundation for Greater Buffalo; Member and Past President of the Estate Analysts of WNY; Member and Past President of the Financial Planning Counselors of WNY; Past President and Trustee Emeritus of the Board of Trustees of the Community Music School of Buffalo; Director of the Western New York Heritage Press; and a director of several private foundation boards. He is also a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. Dale is a Cum Laude graduate of Daemen College with a Bachelor of Science in accounting.
 JAMES M. DUNN, JR, CPA
jdunn@lumsdencpa.com
Jim has over twenty years experience in public accounting and began his career with Lumsden & McCormick after graduating from Canisius College. He is responsible for the preparation of your financial statements, corporate tax returns, and preparation of all required reports and the supervision of staff that assist him. Jim serves commercial entities including construction and manufacturing businesses in the area of auditing, taxation and advisory services. He has extensive experience with budgeting, financing arrangements and implementing accounting policies and procedures. He also serves a number of nonprofit organizations. Jim serves as a board member for the Better Business Bureau and is a member of the Construction Financial Management Association, Associated Builders and Contractors, American Institute of Certified Public Accountants, and the New York State Society of Certified Public Accountants.
 DONNA M. GONSER, CPA
dgonser@lumsdencpa.com
Donna has diversified experience providing accounting, auditing, consulting and tax related services to a variety of nonprofit organizations, governmental entities and commercial businesses. Her primary client responsibility is management and oversight of services provided to exempt organizations and professional service corporations. She has specific expertise with charitable organizations, foundations, governmental agencies, public authorities and educational institutions, including colleges and universities, and private and charter schools. She also has significant experience providing services to law firms and other professional services corporations. Donna has provided operational and internal control studies for various clients, as well as performed evaluations related to capacity and performance measurements for nonprofit and governmental entities. After earning a Bachelor of Science degree in accounting from the State University of New York at Buffalo in 1980, she began her career with Lumsden & McCormick in 1981 and was named to the partnership in 2000. A member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants, Donna also volunteers her time and professional knowledge to a number of community organizations, including as a Director and Past President of Working for Downtown, Treasurer of Parent Network, and an active member of the Development Council of the Buffalo Niagara Partnership.
 MICHAEL J. GRIMALDI, CPA
mgrimaldi@lumsdencpa.com
Mike started his professional career at an international accounting firm after graduating from Ohio Northern University with a Bachelor of Science degree in accounting. He joined Lumsden & McCormick in 1990 and was named partner in 1999. Mike is the partner-in-charge of all services provided to health care institutions including hospitals, nursing homes and physician practices. In addition, he works with a variety of nonprofit and commercial organizations. Mike has expertise in auditing, accounting, financing and business advisory issues, and is the Firm's auditing and accounting technical expert responsible for the review of all financial statements issued. He also helps coordinate all continuing professional education programs for Firm personnel. Mike is a member of the Healthcare Financial Management Association, American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants and a candidate member, Certified Professional Management Advisor. He is an Officer and Director of the Rotary Club of Buffalo Foundation; Past Officer and Director of the Rotary Club of Buffalo; a Leadership Buffalo graduate; and an active member of Our Lady of Perpetual Help Church and its Finance team.
 MARK G. JANULEWICZ , CPA
mjanulewicz@lumsdencpa.com
Mark, a partner in the tax department with over 18 years experience in services to international, corporate and personal tax clients. Mark specializes in international cross border taxation and has worked on special projects relating to the extraterritorial income tax exclusion, management cost sharing agreements, transfer pricing analysis, cross-border royalty agreements, treaty based research, interest-charged DISCs, foreign sales corporations, and corporate benefits of ESOP ownership. Mark is responsible for development and implementation of tax engagement strategies for personal tax clients, closely held businesses and cross border clients. Mark is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. He serves as treasurer of the Board of Directors for Aspire of Western New York. Mark graduated from the State University of New York at Buffalo where he obtained a Bachelors of Science degree in accounting.
 STEPHEN T. LOVULLO, CPA
slovullo@lumsdencpa.com
Steve has over thirty years experience performing audit, tax, and business advisory services for commercial businesses, individuals and closely held family run businesses. Steve started his career with Lumsden & McCormick in 1974 after graduating from Canisius College. Steve maintains the Firms' membership in the American Institute of Certified Public Accountants (AICPA) Private Companies Practice Section. Steve is responsible for closely held businesses and commercial businesses including construction companies, insurance agencies, automobile dealerships, labor unions, and related employee benefit plans in the areas of auditing, consulting, tax planning and compliance, and audit standards applications. He is also in charge of all college campus recruitment. Steve is treasurer of Cradle Beach Camp and the Mid Day Club, board member of the Kavinoky Theatre, Tudor Plaza, Inc. and member of the Canisius College Board of Regents and is Treasurer of Insyte Consulting, a WNY Technology Development Center, Inc. company. He is a member of the AICPA, New York State Society of Certified Public Accountants, International Foundation of Employee Benefit Plans, Healthcare Financial Management Association, The Construction Exchange, and Niagara Frontier Electrical Contractors Association.
 JOHN P. SCHIAVONE, CPA
jschiavone@lumsdencpa.com (click here for vcard)
John serves as, Managing Partner and is in Charge of our Governmental Services Niche and the Chair of our Auditing and Accounting Department. His primary responsibilities include management and oversight of our school district practice, consisting of over 40 school districts throughout WNY. John is also responsible for our audits of counties, towns, villages, and public authorities. John's expertise and leadership within our Firm's government services team has enabled us to assist clients in adopting GASB financial reporting standards including GASB Statements 34 and 45. John has over 25 years of experience serving governmental entities andnonprofit organizations, including charitable organizations and private foundations. Formerly with a national accounting firm, he has been with Lumsden & McCormick, LLP for over 18 years and was named partner in 1995. John’s responsibilities include supervision of various services in the areas of auditing, consulting, tax compliance, cost reporting and government auditing standards. He is a member of the American Institute of Certified Public Accountants; New York State Society of Certified Public Accountants, Government Accounting and Auditing Committee; Erie County Audit Committee; Association of Business School Officials, WNY Chapter; Government Finance Officers’ Association. John is a graduate of Duquesne University, with a Bachelor of Science in Business Administration and concentration in Accounting. He lives in Lockport, New York with his wife and two children.
 DAVID A. SCHLEIN, CPA
dschlein@lumsdencpa.com
Dave is a tax partner with Lumsden & McCormick. He has over 25 years experience in services to closely held family run businesses, high net worth individuals and for profit flow through entities. Dave specializes in the areas of real estate investments, partnerships, S corporations and closely held C corporations. His day-to-day activities include the coordination and delivery of tax planning and related compliance services, and staff recruitment and retention. Dave is affiliated with 1st Global Capital Corp. as a Registered Representative holding a FINRA Series 7 and Series 66 licenses and he also holds Life, Accident and Health Insurance licenses which aids in delivering wealth management solutions to individuals and businesses. Dave is a member of the Board of Directors of Jewish Family Services, Financial Planning Counselors of WNY and Westwood Country Club and is a member of Greater Buffalo Building Owner and Managers Association. He is the Past master of the Lodge of the Ancient Landmarks F & AM, and past treasurer of Temple Beth Am. He has been retained by the Insurance Training Institute to teach classes relating to the taxation of insurance products. He has also lectured frequently on various topics throughout New York State and Canada. Dave graduated from the State University of New York at Buffalo with a Bachelor of Science degree in Accounting. He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.
 DOUGLAS P. SOSNOWSKI, CPA/ABV, ASA, CVA, CFF
dsosnowski@briscon.com
Douglas P. Sosnowski provides business valuation, forensic accounting, and litigation support services for Brisbane Consulting Group. He has extensive valuation experience and has served as an expert witness, testifying in courts of law throughout the state of New York. Doug has experience consulting with publicly traded entities and valuing a variety of closely held companies in connection with mergers, acquisition and divestitures, business combinations, estate and gift tax planning, ESOPs and purchase price allocations. He also has experience in the quantification of lost income in determining business interruption claims for insurance adjusters. Doug is a member of the American Institute of Certified Public Accountants, New York State Society of Certified Public Accountants, American Society of Appraisers and National Association of Certified Valuation Analysts. He graduated with honors from the State University of New York at Buffalo earning his Bachelor of Science degree in business administration with concentrations in accounting and finance.
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