Matthew G. Gallagher, a New York CPA, is a graduate of the Tobin College of Business at St. John?s University in Queens NY (2006 ? BS, Accounting; 2007 ? MBA, Accounting). Matthew began his career at Citrin Cooperman & Company, LLP in 2007 performing tax and audit work on clients mostly in the real estate and not-for-profit industries. He was a member of the firm?s real estate and scholarship committees. Matthew started at St. John?s University in 2013 as Financial Business Manager for Facilities and Conference Services. He serves as the accounting manager and budget director for the largest non-academic unit within the University. Matthew also has a small tax practice consisting mostly of individual and small business tax clients. Matthew has been a member of the NYSSCPA since 2009. He has served the Queens/Brooklyn chapter in various board member positions, including two terms as President of the Chapter from 2017 ? 2019. Matthew is a member of the A&A and CPE Committees within the chapter and has also assisted with the COAP program at St. John?s University.

David M. Rottkamp, CPA, is a Partner and Nonprofit Practice Leader at Grassi. David has over 38 years of experience providing audit and advisory services to the Nonprofit and Healthcare industries. David focuses on organizations serving individuals with special needs, community-based and social service organizations, religious organizations, educational institutions, membership associations, healthcare providers, foundations, and the arts and culture world. David?s technical knowledge allows him to provide specific services, including Single Audits/Uniform Guidance compliance and retirement plan audits. David has counseled some of the region?s most successful nonprofit and healthcare organizations on strategic planning, risk management, sustainability, and succession planning. His expertise includes developing financial forecasts, implementing financial reporting systems, applying FASB accounting standards, and delivering high-quality board education and governance guidance. Through this advisement, David has strengthened the governance and internal structures of numerous clients, reflecting his leadership within the industry. David is a member of the AICPA and the New York State Society of CPAs (NYCPA), where he previously served as Chair of the Not-for-Profit Committee and several of its subcommittees, including those focused on government funding sources and cost reporting updates. David also chaired the statewide Not-for-Profit Conference for the NYCPA for four years. He has presented to the Financial Managers Association (FMA) for over 25 years, the Interagency Council of Developmental Disabilities Agencies, Inc. (IAC), the New York State Society of CPAs Foundation for Accounting Education (FAE), the American Institute of Certified Public Accountant (AICPA), and the New York Council of Nonprofits (NYCON) at their annual Camp Finance. David is also an adjunct professor at New York University (NYU) in Manhattan. At Grassi, David leads internal education sessions and webinars and writes articles for the firm?s external newsletter, focusing on the nonprofit and healthcare industries. David also serves on the Board of Directors of the Greater New York City/Long Island Chapter of the National Multiple Sclerosis Society, where he has served in all officer roles. David is also on the board of the National Multiple Sclerosis Society (National MS Society). He is on the National MS Society?s finance committee and the past chair of its audit committee, demonstrating his broad impact on the organization?s well-being. David also serves on the boards of the New York Council of Nonprofits (NYCON), a membership organization that serves over 3,100 nonprofit industry members throughout New York State, and BoardStrong, Inc. David received his BBA in Accounting from Pace University. As of 9/10/2025

Steven Lee, CPA possesses extensive experience in the accounting field, currently serving as an Audit Manager at CBIZ Marks Paneth since October 2020, after progressing through various roles including Senior Associate II and Senior Associate. Prior experience includes serving as a Semi Senior Accountant at Fitzsimmons Abrams LLP, where Steven led engagement teams for audits, reviews, and compilations focused on Employee Benefit Fund, Union, and 501(C)3 nonprofit clients under GAAS. Additional roles include Junior Staff Accountant at Financial Comfort Inc., tax internship at Tice Associates Pc, and management trainee internship at Enterprise Holdings. Steven earned a Bachelor of Science in Accounting from York College of Pennsylvania and a Master of Science in Accounting from SUNY Polytechnic Institute.

Shimon is a member of the Peer Review Committee and the Review Acceptance Body of the New York State Society of CPAs. Shimon consults with numerous accounting firms, helping them prepare for peer review. Shimon is a CPA specializing in providing audit solutions to small-midsize accounting firms to update their audit practices to current standards based on current peer review standards, and to maintain consistency across all audits at the practice. In addition Shimon provides solutions for firms which are looking to move their audit practices to a paperless environment. Shimon also specializes in performing and managing audit engagements across various industries. Shimon provides companies with solutions within their accounting department to be able to provide auditable evidence to their auditors. Shimon performs peer reviews for a number of firms as well. Shimon is an alumnus of PriceWaterhouse Coopers LLP and Ernst & Young LLP. Shimon is a contributing author of the Real Estate Investment trust Handbook. Shimon is a featured and frequent lecturer for ACE Seminars.

Nina Bahazhevska, CPA, is an Audit Partner at NCheng LLP with over 20 years of experience exclusively dedicated to serving a diverse array of not-for-profit organizations, including social service agencies, cultural institutions, educational entities, and religious organizations. Nina is widely recognized for her deep expertise in audit quality, regulatory compliance, and governance matters affecting the nonprofit sector. Educated at the Zicklin School of Business, Baruch College, Nina serves as a board member of the Baruch College Fund and sits on its Audit and Risk Committee. She is the Vice Chair of the NYSSCPA Not-for-Profit Community and chairs the NYSSCPA Not-for-Profit Industry Conference. Nina has written for The CPA Journal and AICPA publications and has spoken at numerous webinars and conferences, including the FAE Annual Nonprofit Conference, with a focus on Uniform Guidance and Single Audits. She was named one of City & State New York?s 2025 Responsible 100 honorees, recognizing socially responsible leaders across New York, and one of City & State?s 2025 Above & Beyond: Social Services honorees. As of 3/20/2026

John Raspante, CPA, CDFA, works directly with clients, providing risk management services to top-tier accounts. He also is responsible for developing and delivering McGowan Professional?s National Association of State Boards of Accountancy (NASBA) CPE programs. John is the former Director of Compliance and Risk Management and the Director of Education for Graf Repetti & Co. LLP, Certified Public Accountants & Business Advisors. Prior to joining Graf Repetti he was employed by CAMICO Mutual Insurance Company as a loss prevention specialist and large account national advisor. John?s professional affiliations include memberships in the AICPA and six state accounting societies. He also serves on NYSSCPA?s Compilation and Review Committee, NJSCPA?s Editorial Board and the Accounting and Auditing interest group, and the National Conference of CPAs? Ethics Committee. John is a frequent author and speaker within the accounting profession on issues relating to risk management.

Allen L. Fetterman, CPA, MBA lectures extensively on nonprofit accounting, auditing, federal single audits, tax-exempt issues and governance. He speaks at conferences, seminars and webcasts throughout the country. Allen was an assistant professor of accounting at a local college and a guest lecturer at Yale University and New York University. He was a member of the Faculty Bank of the Foundation for Accounting Education (FAE). He is a past recipient of both the AICPA's and the FAE's Outstanding Discussion Leader Award. He has written articles published in national accounting periodicals in the United States and Israel on accounting and taxes for not-for-profit entities. Allen served on the American Institute of CPAs Not-for-Profit Organizations Committee, Not-for-Profit Audit and Accounting Guide Task Force and Joint Trial Board. He chaired the New York State Society of CPAs Not-for-Profit Organizations, Professional Ethics, Audit, and Quality Controls Committees and the AICPA Joint Trial Board. He also served as Vice-President of the New York State Society of CPAs and as a Trustee of the Foundation for Accounting Education. Allen retired in 2003 from Loeb & Troper, where he spent thirty-six years serving nonprofit organizations as an auditor and consultant, the last twenty-five years as a partner. In addition to his client responsibilities, he was the partner in charge of the firm?s quality controls and technical resources. Allen received his BBA in Accounting from The City College of New York in 1968 and his MBA in Accounting from the Bernard M. Baruch College in 1972. He was elected to Beta Gamma Sigma, the national honorary society in business. He received his CPA certificate in 1973 and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Allen has served on the governing boards of nonprofit organizations, including positions as President, Treasurer and Chair of the Audit Committee and the Finance Committee. Allen and Mimi, his wife of 56 years, live in West Nyack, New York. They have two sons and five grandchildren. . As of 9/10/2025

Hassan Khan is a Technology Consulting Partner at Grassi where he leads the Technology Advisory Practice. He has 20+ years of experience in Technology Assurance, Operations & Business Process Optimization, Strategy & Governance, Risk Analysis, Offshoring, and Enterprise Intelligence. Hassan?s practice areas include implementation of technology risk management frameworks, development of tailored regulatory compliance frameworks focused on GDPR, CCPA, GLBA, PCI, HIPAA and FERPA, IT platform/systems/infrastructure review, product strategy and innovation, as well as IT due diligence and crisis management. Hassan also has extensive experience in IT cost reduction, insourcing and outsourcing analysis, vendor negotiation, and end-to-end IT transformation. Prior to joining Grassi, Hassan was a Managing Director at a national accounting firm. He worked with clients? management, audit committees and boards, and provided independent, senior-level expertise that enabled executives to drive value from technology and improve business performance. Hassan is licensed in New York as a Certified Systems Auditor, a member of the Information Systems Audit and Control Association (ISACA), and holds a Bachelor?s degree in Business Administration from the University of Oklahoma.

Ed Esposito, a past Director of NYSSCPA, is a Forensic and Sustainability Accountant. He frequently lectures to CPA?s on sustainability accounting, which measures, analyzes, and reports an organization?s environmental, social and governance (ESG) impacts. Mr. Esposito is a member of the Sustainability Accounting and Reporting Committee of the New York State Society of CPA (NYSSCPA) where he has drafted all of their comment letters. He earned the Fundamentals in Sustainability Accounting (FSA) Credential from the Sustainability Accounting Standards Board (SASB) which is now part of the IFRS Foundation. Mr. Esposito owned an accounting firm specializing in forensic accounting and business valuation for 10 years. Mr. Esposito was frequently appointed as an expert witness by the Supreme Court of New York. Mr. Esposito was chair of the Business Valuation Committee, where he organized their annual conferences for 5 years. He was president of a luggage cart manufacturer for 25 years. Mr. Esposito started his accounting career at Coopers & Lybrand, now Price Waterhouse Coopers (or PWC), and is a graduate of Pace University.