Joseph J. Liberatore, CPA, MBA, a Director with Strategy and Business Analysis Consultants providing Fractional CFO, CXO and Project Management services. He is also an Adjunct Professor at City University of New York. Joe has more than 25 years of international experience as a financial executive in insurance, health care, nonprofits, and banking, he has held senior management positions at Deloitte, AXA Equitable, Citigroup, and as the CFO of the New York State Insurance Department’s Liquidation Bureau (DFS) and WMC Health.

Nick is a Director with FORVIS, a Top Eight national professional services firm, created by the merger of BKD & DHG, providing assurance, tax and advisory services. Nick is a member of FORVIS’ National Health Care Industry Group and National Nonprofit, Education, & Public Sector Industry Group. He has more than 10 years of experience in public accounting, providing audit and attestation assurance services, including single audits, as well as other consulting advisory services related to financial accounting and reporting, healthcare reimbursement and regulatory matters, changes in accounting standards such as the new revenue recognition standard and the new standard for leases, and tracking and evaluation of COVID-19 funding for compliance and financial reporting. Nick is a member of FORVIS’ New York office and also spent time working in the firm's National Office as a national accounting and auditing assistant director where he researched and helped develop firmwide resources and guidance on new accounting and professional standards, assisted with internal office inspections, researched technical questions and helped provide support for accounting and auditing professionals across the firm. He recently served for 4 years as the learning and development director for the New York office and is involved in developing content and instructing local and national internal and external trainings, webinars and presentations, as well as performing internal quality control inspections. In addition to external presentations through FORVIS and presentations to clients, Nick has presented for the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, multiple Healthcare Financial Management Association chapters and regions LeadingAge NY, and Accounting Today. Nick is a licensed CPA in New York and is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of CPAs (NYSSCPA) and the Healthcare Financial Management Association (HFMA). Nick is a member of the Health Care Committee and Not-for-Profit Committee of the NYSCSCPA, and serves as chair of the NYSSCPA Annual Health Care Conference. Nick is an officer for the HFMA Metro NY chapter and is Chair of the HFMA Metro New York Chapter’s 64th Annual Institute and assists in coordinating the CFO Panel. Nick is a member of HFMA Metro New York chapter's finance and reimbursement education committee, where he previously served as chair of the committee for several years. Nick is a Certified Healthcare Finance Professional (CHFP) as issued by HFMA and is an HFMA Fellow (FHFMA). Nick is a graduate of Xavier University, Cincinnati, Ohio, with a B.S. degree in business administration and accounting.

Joe joined Stetson Cybergroup as the Director of Compliance and Audit in July of 2020. He spent most of his 20+ year career as a collaborative, results driven audit and risk business partner who drives organizations to achieve measurable and attainable goals, as well as meeting compliance with most cybersecurity regulations. Joe has comprehensive experience in all aspects of audit, specializing in organizational, human, and technology risks and controls for a wide range of industries. These industries include government, healthcare, technology, cable & communications, consumer electronics, legal, and management consulting. Joe's certifications include Certified Information System Auditor (CISA), Certified Data Privacy Solutions Engineer (CDPSE), Certified Internal Auditor (CIA), Certification in Risk Management Assurance (CRMA), and Associate Certified Chief Information Security Officer (ACCISO). Joe is an active member of Information System and Controls Association (ISACA), International Information System Security Certification Consortium ((ISC)²), Association of Certified Fraud Examiners (ACFE), The Institute of Internal Auditors (IIA), EC-Council, and InfraGard (via FBI). Joe received his B.S. in Business, Management & Finance from Brooklyn College.

Jim has over 26 years of direct experience in the design, operation, management, and auditing of information technology systems, with the past 21 years focused on information systems security. He has an extensive background in technical education and specializes in security certification courses aimed at federal and government contracting clients. Today, Jim is the Founder and Principal of Securible, LLC. Securible is an information security service provider offering cyber training programs to organizations of all sizes. At Securible, Jim has taught IT security certification courses such as CISSP, CISM, CISA, Ethical Hacking, RMF, Security+, and other courses requested by Securible's clients. Currently, he provides education and training support for the National Risk Management Center (NRMC) at the Cybersecurity and Infrastructure Security Agency (CISA) within the Department of Homeland Security (DHS). More information on Securible can be found at: https://www.securible.com. Jim is also the Founder and Chief Executive Officer (CEO) of the Federal IT Security Institute (FITSI). FITSI is a 501(c)(6) non-profit certification body accredited by the ANSI National Accreditation Board (ANAB) under ISO 17024:2012. FITSI offers a role-based IT security certification program targeted at the federal workforce. More information on FITSI can be found at: https://www.fitsi.org. Additionally, Jim is the Founder and Executive Director of the FITSI Foundation. The FITSI Foundation is a 501(c)(3) public charity that focuses on cyber education and serves as the philanthropic sister organization of the Federal IT Security Institute. The FITSI Foundation operates the Wounded Warrior Cyber Combat Academy (W2CCA). More information on the FITSI Foundation can be found at: https://www.fitsifoundation.org. In 2020, Jim launched a TV show on cybersecurity called "Cybersecurity Today," which can be viewed in the Washington, DC area. Episodes can also be streamed online at the following website: https://www.cybersecuritytoday.org. In 2019, FCW named Jim to the "Federal 100" for his tireless efforts to promote cybersecurity education across all branches of the federal government. In 2011, the Federal Information Systems Security Educators' Association (FISSEA) named him "Educator of the Year" for the impact he continues to make on the federal workforce. Jim holds the following IA/IT security certifications: CISSP, ISSEP, CISM, CISA, CRISC, CDPSE, CGRC (CAP), CySA+, SCNA, SCNP, IAM, IEM, SSCP, CEH, ECSA, CHFI, LPT, TICSA, CIWSA, Security+, and MCSE: Security and FITSP-M.

Christine Pallares counsels clients through complex corporate transactions, including mergers and acquisitions, joint ventures and affiliations, and spin-offs. She represents companies in a number of industries, with a particular emphasis on health care and life sciences. With more than 25 years of transactional experience across many practice areas, Christine uses her broad background and depth of knowledge to assist clients in structuring, negotiating, and executing complex transactions. Christine's experience in corporate transactions includes M&A (mergers, asset and stock acquisitions, public and private transactions, cross-border transactions), private equity investments, joint ventures and other strategic alliances, spin-offs, and capital-raising transactions, including private placements, initial public offerings, registered debt and equity offerings, high-yield debt offerings, and bank financings. Christine also regularly advises companies and their boards on corporate governance matters. Prior to joining Hogan Lovells, Christine was a partner in a major New York-based firm, where she practiced for more than 12 years, including two years in their Hong Kong office.

For more than 30 years, Jeff Schneider has been advising health industry clients on a wide range of regulatory matters and complex transactions. Jeff's representations span the full spectrum of healthcare providers, including hospitals, academic medical centers, skilled nursing facilities, home health agencies, hospices, and other institutional health care providers, as well as physician groups, health networks, and managed care organizations. Jeff heads the firm's New York office Health practice. Jeff has represented many of the top academic medical centers both in New York and nationwide. He has been involved in many "bet the company" transactions, often involving the acquisition or sale of an academic medical center's primary teaching hospital. In addition to his transactional work, Jeff routinely counsels clients on compliance, governance, coverage and reimbursement, survey and certification, and faculty practice issues. He believes that the best client relationships are those that involve long-term, in-depth representations where he can help provide legal assistance and help, with an eye on the client's broader strategic initiatives and goals.

Michael Ungerer joined Cicero Consulting Associates in 2003 and is one (1) of the firm’s three (3) owners. His primary responsibilities include the preparation and submission of Grant and Certificate of Need (C.O.N.) Applications for healthcare providers. Mr. Ungerer has worked with a vast array of healthcare providers, including hospitals, diagnostic and treatment centers, freestanding ambulatory surgery centers, dialysis facilities, nursing homes and assisted living providers, among others. He has worked on a large number of Grant Applications for the New York State Department of Health, including HEAL, CRFP, Transformation, VAP, VAPAP Applications, among others. Mr. Ungerer is a 2001 graduate of Colgate University. After his undergraduate studies, Mr. Ungerer enrolled in the Columbia University Mailman School of Public Health, where he received a Master of Public Health (MPH) degree in health policy and management in 2003. During his two (2) years at Columbia, Mr. Ungerer undertook two (2) separate year-long internships – one within the Bureau of Environmental and Occupational Epidemiology at the New York City Department of Health and Mental Hygiene and one within the Oncology Service Line at New York-Presbyterian Hospital. Mr. Ungerer also received a Master of Business Administration (MBA) degree from the Kellogg School of Management at Northwestern University in 2014.

Allan brings more than 28 years of experience to the clients he serves, providing a wide range of audit and accounting transaction services. He works with a variety of entities within the nonprofit and healthcare industries, including hospitals, social service agencies, and religious organizations. He is a member of the American Institute of CPAs (AICPA) and New York State Society of Certified Public Accountants (NYSSCPA), where he is a former chair of the not-for-profit organizations committee. A regular speaker, Allan has presented for NYSSCPA, New Jersey Society of Certified Public Accountants, and Connecticut Society of CPAs. Topics have included mergers and acquisitions, fair value measurements, endowments, related-party disclosures, and general accounting and auditing updates for nonprofit and healthcare organizations. He is a 1989 graduate of Queens College, City University of New York.

Erika Calderon has been an accountant for more than 25 years. She has a broad knowledge of general accounting and tax, and expertise in the areas of healthcare and construction. Ms. Calderon has taught on-site CPE courses for clients and staff. She is a member of the New York State Society of CPAs (NYSSCPA) and is an active member of the New York State Association of Health Care Providers, Inc., and the Home Care Association of New York State. Ms. Calderon is also the past treasurer of the Little Neck–Douglaston Community Ambulance Corp.

John E. Peterson, CPA, is a Principal in the Healthcare Audit and Consulting Practice of Freed Maxick. John joined the Firm in 1994 after working for a local financial institution. John is responsible for the overall planning, supervision and completion of various client engagements. He focuses on audits and consulting engagements within the not-for-profit healthcare industry with a concentration on hospitals and skilled nursing homes. John also is responsible for both the preparation and review of annual Medicare and Medicaid cost reports and overseeing payor audits of mentioned cost reports. John's responsibilities include in-depth reviews and compliance testing of healthcare internal accounting control systems and developing recommendations for suggested improvements to those internal controls. He has prepared financial statements in various formats including consolidations and combinations, as well as bankruptcy accounting. John has coordinated and reviewed work performed by internal auditors, aided in preparing annual budgets, and has presented numerous times to clients, boards of directors, audit and finance committees and management. In addition, John is involved with supervising and training 20 to 25 staff and senior members of the Firm’s healthcare group. Additionally, John has experience working for clients as a finance and operational leader. John served as Interim CFO from January 2018 through February 2020 for a hospital in upstate New York. During this assignment, John was actively involved in all the aspects of the CFO role including, but not limited to, the month end close and financial statement preparation and overseeing the year-end audit and the annual budgeting process. John ensured regulatory agency reporting was complete and accurate, and oversaw the hospital's cash strategy and management and managed care contracting, as well as assessing whether all existing reimbursement opportunities were obtained. John was responsible for annual cost report filings, the completion of disproportionate share, cost report and wage index audits. John has also served in an operational role for clients in managing the countless day-to-day activities including providing direction to employees, preparing strategic financial plans and reviewing and the revision of internal controls. In these leadership roles, John supervised up to 10 individuals. A graduate of D'Youville College, John is a member of the New York State Society Health Care Committee, the Western New York HFMA Reimbursement Committee and a member of the American Institute of Certified Public Accountants (AICPA). He has been published in the Secured Lender trade magazine and has presented at seminars on numerous healthcare topics.

Dorothea A. Russo has over 35 years of experience in healthcare accounting and auditing, specializing in healthcare reimbursement for nursing homes. Dottie has been involved in accounting, auditing and reimbursement matters relating to many healthcare facilities throughout New York State. Dottie’s work requires an extensive practical knowledge of the Medicaid and Medicare reimbursement systems, the rules and regulations relating to those systems and the administrative procedures employed by New York State. This work has provided her with the opportunity to have strong relationships with the staff at the New York State Department of Health, who are responsible for the processing of cost reports, rate sheets, appeals and cost certifications. Dottie has lectured extensively on reimbursement concepts, financial reporting and cost accounting methods, as well as third-party reports, rates and appeals. She has participated in the analyses of system controls, budgeting, forecasts, grant applications and affordability studies.

Steven D. Schwartz, CPA, a partner with CohnReznick, leads the Healthcare Industry Practice in our New York office, and is a member of the Firm’s Not-for-Profit and Education Industry Practice. With 23 years of experience in the healthcare field, Steve concentrates his practice on serving federally quality health centers (FQHCs). His clients include community/migrant health centers, foster care agencies, health homes, homeless programs, HIV programs, drug treatment programs, prepaid health service plans, adult day care centers, and other not-for-profit organizations and for-profit corporations. Steve performs auditing, accounting, and management advisory services for clients and has extensive knowledge in Generally Accepted Government Auditing Standards (GAGAS) and Federal Single Audit under the Uniform Guidance (formerly OMB Circular A-133). He is exceptionally knowledgeable in critical areas that impact his clients, such as the 340B Drug Pricing Program, Medicare/Medicaid cost reports, Federal Financial Reports (FFR), and Uniform Data System (UDS) reports, as well as other government regulatory reports required by the Department of Health & Human Services (HHS). More recently, Steve has provided clients with guidance relating to the Provider Relief Fund (PRF) and other government relief programs available through the Coronavirus Aid, Relief and Economic Security (CARES) and American Rescue Plan (ARP) Acts, and the Paycheck Protection Program (PPP), through his role as a member of the Firm’s Small Business Administration (SBA) Task Force. In addition to his work on internal training for the firm, Steve also lectures on financial and regulatory topics of note within the healthcare industry through various external webinars and speaking engagements at board trainings. He has presented to the California Primary Care Association (CPCA), the Bi-State Primary Care Association (serving Vermont and New Hampshire), the Community Health Center Association of Connecticut (CHCACT), the Georgia Primary Care Association (GPCA), and the Community Health Care Association of New York State (CHCANYS), as well as at the National Association of Community Health Centers (NACHC) conference. He is licensed as a CPA in New York, Florida, and the U.S. Virgin Islands.