Ken Gardiner, CCIFP 221 South Warren Street Syracuse, NY 13202-2687 315.472.9127 kgardiner@dmcpas.com

Carl Oliveri 50 Jericho Quandrangle Long Island, NY 11753 516.256.3500 coliveri@grassicpas.com

Susan Howell 2678 South Road, Suite 101 Poughkeepsie, NY 12601 845.485.5510 slhowell@rbtcpas.com