Samuel Botta is senior audit manager for the firm PKF- O’Connor Davies, LLP. In this role, he is responsible for the design of the audit approach, supervision of staff and the creation and maintenance of the engagement budget. Sam is also responsible for the coordination of staff and management so that the audit is performed on a timely basis with as little intrusion to client operations as possible. Sam has fourteen years of public accounting experience specializing in the nonprofit and real estate sectors, including co-operative housing corporations and condominium entities. He serves as the Firm’s representative at client board meetings. He also drafts, prepares and reviews financial statements, ascertaining compliance with generally accepted accounting principles, and prepares management letters. In addition, he trains, supervises, and evaluates audit staff personnel. Sam also reviews and evaluates systems of internal control and assists clients in the budgeting process and with special assignments.

Michael A. Esposito is a shareholder at WilkinGuttenplan and the co-practice leader of the New York Condos and Cooperatives Practice Group. Michael has over 30 years of experience representing housing co-ops and condos, residential and commercial properties, various other real estate entities, and closely held businesses. He’s advised co-ops and condos in all areas, including audit, tax, internal control, accounting systems, annual and long-term budgeting, and accumulating and investing reserves. He has frequently lectured and been quoted in numerous articles in the area of co-ops and condos. Prior to joining WilkinGuttenplan, Michael was the audit partner of Kleiman & Weinshank LLP, a New York City CPA firm specializing in housing co-op and condos.