Brian Sackstein, CPA, is an Assurance Partner and leader of Anchin’s Not-For-Profit and Healthcare group. He has 30 years of experience and specializes in servicing healthcare and not-for-profit organizations. He has a deep breadth of experience in auditing, accounting, and management advisory services for a wide array of clients, including social service organizations, permanency and adoption services, residential group care, drug treatment programs, community & migrant programs, federally qualified health centers, and more. Brian collaborates closely with his clients to plan, coordinate, and review accounting and auditing processes, ensuring their organization’s missions and goals are met. His responsibilities include, but are not limited to, analyzing existing operations to improve efficiencies, performing financial budgeting and cash flow projections, and conducting internal control reviews. In addition, he performs audits for employee benefit plans. He has worked with organizations whose budgets range from $1 million to $15 billion. Brian works closely with boards of directors, CEOs, CFOs, and management to help clients effectively manage their businesses and achieve their objectives and visions. He has deep experience in training board members and decision-makers in the areas of federal audits and reimbursement analysis, conducting project feasibility studies, developing new programs, reviewing operations and rates to support reimbursement, and advising on rate reimbursement appeals and compliance verification. In addition, he supervises and reviews the preparation and the impact of cost reports, including the Consolidated Fiscal Report (CFR), Standards of Payment Report (SOP), Institutional Cost Report (ICR) for funding agencies in New York State, Medicare cost reports required for filing with Department of Health & Human Services, and Medicaid Cost Report (AHCF). Recognized as an industry thought leader, Brian is often featured in prominent publications and actively contributes to industry events as both a host and speaker. His engagements include Long Island Business News’ Annual State of the Not-for-Profit Industry and the City & State New York Conferences. Brian’s leadership and influence in the field have earned him several accolades including City & State’s Nonprofit Trailblazer honor, a spot on Long Island Business News’ 2025 Influencers in Accounting list, and inclusion on the Long Island Press Power List. He contributes to the development of Anchin’s professional staff and presents on relevant topics at in-house professional development seminars. He is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants (NYCPA), where he serves on the Not-for-Profit Committee.

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.

Thomas J. DeMayo leads the Firm’s Cybersecurity and Privacy Advisory Group and is responsible for the implementation and design of cybersecurity and privacy related services, internal and external audit programs and testing procedures. He focuses on services relating to threat and vulnerability management, governance, privacy, incident response, business continuity, disaster recovery and computer forensics. He has 20 years of experience with securing and managing information risk across a wide range of industries including commercial entities, hospitality, not-for-profit, governmental, healthcare, private schools and higher education. He is also a computer forensic specialist and can assist with the acquisition and analysis of data in a forensically sound and legally-approved manner. Tom specializes in the areas of information threat and vulnerability management, PCI-DSS compliance, SOX 404 IT Controls, HIPAA, COBIT, and ISO 27001. He has helped many organizations achieve their compliance obligations through intensive and meaningful compliance gap analysis, cyber and information security risk assessments, privacy assessments and penetration tests. Tom has also made numerous presentations on cybersecurity before client and industry groups and has written extensively in this area. As of 5/1/25

Andrew E. Blustein is the Vice Chairman of Garfunkel Wild, P.C. Mr. Blustein's practice includes the representation of hospitals, physicians, ambulatory surgery centers and other healthcare industry-related clients (both for profit and not-for-profit). Mr. Blustein has been a leader in developing and implementing Compliance Programs for healthcare providers and health plans, advising ambulatory surgery centers and assisting hospitals in strategic affiliations. He frequently lectures on physician practice issues, private equity transactions, cyber-security, telemedicine, corporate transactions practice mergers and computer contracting. Admitted to the New Jersey Bar, the New York Bar and the Connecticut Bar, Mr. Blustein is a member of the New York State Bar Association, the New Jersey State Bar Association (Health and Law Section); Past Co-Chairman of the Westchester County Bar Association (Hospital and Physician Law Section) and the American Health Lawyers Association. Mr. Blustein graduated from Vassar College in 1987 (B.A., Phi Beta Kappa, cum laude) in 1987 and Benjamin N. Cardozo School of Law (J.D., magna cum laude) in 1990.

Kevin Krawiecki leads Healthcare Association of New York State (HANYS) fiscal policy and data informatics division. He has compiled nearly 15 years of Medicare and Medicaid fiscal policy experience during his tenure with HANYS, serving in various capacities including data analyst and data product director for both HANYS and its analytic subsidiary DataGen, and associate director of federal relations in the HANYS Washington, D.C. office during the development and implementation of the Affordable Care Act. In his current capacity, Krawiecki focuses on the development of rational fiscal policy at both the state and federal levels. He received his undergraduate degree from the State University of New York at Oswego.

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.

Rick has nearly 20 years of experience providing professional services to organizations in the health care and insurance ecosystem. He has served a health care and insurance organizations ranging from large multinational organizations with more than $16 billion in annual revenue to small, standalone entities with less than $1 million in annual revenue. Rick has served clients across the health care continuum including health insurers, integrated health systems, physician groups, safety-net hospitals, business involved in the pharmaceutical supply chain, and other various health care related entities. Rick also leads the overall insurance audit practice from a national perspective for RSM. Rick was selected as a fellow in RSM’s cutting edge Industry Eminence Program, which positions its fellows to understand, predict and communicate economic, business and technology trends shaping the industries RSM serves. Eminence fellows advise clients on conditions impacting their business.

Ernest Patrick Smith, CPA/ABV/CFF, CVA, CFE, CEPA is a Senior, Founding Partner with Nawrocki Smith LLP and leads the Consulting Practice which includes providing Outsourced and Co-Sourced Internal Audit, Internal Control Review and Evaluation, Forensic Accounting/Business Valuation and Risk Management Services and Tax Services to for-profit, not-for-profit, governmental, banks/credit unions, insurance companies and other related entities. Ernie has extensive experience as a Financial Investigator regarding integrity, internal control and evaluation, business valuation challenges, fraud and other related situations. In addition he oversees the efforts of the firm’s tax and tax advisement practice. He has led numerous training services for his clients and professional staff on various topics relating to internal audit, internal control review and evaluation, business valuation, fraud and forensic investigations and practice standards and tax related matters. He has been a member of several committees within the New York State Society of CPA’s including the Business Valuation Committee, Public Schools Committee the Professional Ethics Committee and has served two-terms on the NYS Board of Certified Public Accountants. Ernie has provided assistance to counsel, through deposition testimony and trial testimony, in all aspects of litigation-related matters including mediation, arbitration and litigation. He has been recognized as an expert witness in accounting, business valuation and fraud related matters in both Federal and State Courts.

As the Chief Executive Officer (CEO) of Advantage Care Health Centers, Mary Ellen Diver oversees the comprehensive success of the organization, including strategic direction, organizational growth, personnel management, operational efficiency, and community relations. Under her leadership, Advantage Care Health Centers supports the health of nearly 2,400 patients through 32,000 visits annually, managing a budget of $9.2 million. Mary Ellen has been instrumental in transforming the delivery of primary care, behavioral, and dental healthcare services for children and adults with developmental disabilities, including autism. She expanded this compassionate care model to serve underserved and vulnerable populations on Long Island. The COVID-19 pandemic accelerated the adoption of telehealth and telemedicine services at Advantage Care. Under Ms. Diver’s leadership, the health centers provided medically vulnerable and isolated patients with vital resources, including vaccination distribution, COVID-19 screening and testing, supplies, education for patients and caregivers, and uninterrupted access to medical and behavioral health services from their trusted care team. Advantage Care is a proud member of the Community Health Centers Association of New York State, where Mary Ellen actively participates in numerous committees and learning collaboratives. She also serves on various committees, including the NYS Surrogate Decision Making Committee, the Seamless Care Alliance for Nassau & Suffolk Counties, and the Health Equity Alliance of Long Island. In the post-pandemic era, Advantage Care continues to adapt its practices to meet the evolving needs of the workforce, patient population, and the communities it serves. Governed by a community board and accredited by the National Committee for Quality Assurance as a Patient-Centered Medical Home, Advantage Care provides high-quality, cost-effective healthcare services. They offer a sliding scale fee to the underinsured, facilitate transportation services as needed, and engage in outreach activities to address socio-economic barriers to healthcare. Mary Ellen’s career in healthcare spans 45 years. In 1992, she began working with individuals with intellectual and developmental disabilities at AHRC Nassau County, coordinating medical and habilitative services to promote overall health and wellness. Under her direction, AHRC Nassau opened the Advantage Care Diagnostic & Treatment Center in 2004, incorporated the Fay J. Lindner Center for Autism in 2009, and opened a second site in Freeport in 2014 to improve access on the South Shore. In 2015, Advantage Care became a Federally Qualified Health Center, and Mary Ellen was appointed CEO. Mary Ellen holds a Bachelor of Science degree in Nursing from Mount Saint Mary College in Newburgh, New York. Leadership Principles Under Mary Ellen Diver: • Embrace change, innovation, and inclusivity while avoiding ineffective familiar practices.
• Invest in trauma-informed care at both clinical and organizational levels to improve health outcomes and avoid re-traumatization.
• Maintain and enhance telehealth practices through continuous adoption of technologies such as remote physiological monitoring programs.
• Promote care coordination via secure health information exchanges, patient portals, healthcare apps, regional health information exchanges, OpenNotes, and other initiatives.
• Develop a strategic people resourcing strategy to recruit, retain, guide, and support staff effectively.
• Align the strategic plan with the organization’s vision and mission, ensuring goals are consistently pursued across all levels.
• Strengthen infrastructure with diverse, flexible teams and create effective talent management strategies focusing on leadership and career development, performance management, and employee engagement and retention.
• Apply the Plan-Do-Study-Act (PDSA) method to test and implement changes, facilitating problem-solving and evaluating outcomes. Mary Ellen Diver’s dedication and innovative leadership continue to shape the future of Advantage Care Health Centers, ensuring they meet the dynamic needs of their patients and communities.

Brian is an audit and advisory Partner at Forvis Mazars based in Chicago and serves healthcare, life science and not-for-profit organizations. He is focused on providing an Unmatched Client Experience to those organizations he serves. He is the Chicago Office’s Health Care Sector Leader and one of the firm’s five Regional Sector Leaders for Healthcare. Brian has over 22 years of experience providing audit, risk and business advisory services to public, private, equity-backed and not-for-profit entities including academic medical centers, multi-hospital health systems, community and rural hospitals, clinics, community health centers, long-term care facilities, pharmaceutical and medical device companies, physician groups, health technology companies, captive insurance companies, health insurance organizations, behavior health entities, and other health-oriented organizations. At Forvis Mazars, Brian delivers industry insights and leads assurance, risk and advisory services to leading healthcare organizations. He also coordinates activities in the areas of tax, due-diligence, valuation, revenue cycle & reimbursement, and other healthcare advisory areas. Brian is the firm’s representative on the AICPA Health Care Entities Expert Panel. The Health Care Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for health care entities by bringing together knowledgeable parties in this specialized area.

Stella V. Pappas, LCSW-R, ACSW, is an essential part of the Healthfirst Clinical Department with primary responsibility for behavioral health operations. Ms. Pappas provides oversight of the Behavioral Health Mainstream, HARP (PWP) utilization management teams, case management teams and activities for all Healthfirst members. In her first year Ms. Pappas has focused on streamlining clinical operations, enhancing quality outcomes, and strategic planning. In her previous employment Ms. Pappas held several roles at Optum, part of United Health Group, including the executive director for the Optum New York City Behavioral Health Organization (BHO). Under her leadership, Optum provided administrative and management services for inpatient behavioral health treatment. By working closely with providers to improve clinical outcomes and increase access to care, she played a key role in supporting New York State’s efforts to enhance the quality and efficiency of the public behavioral health system as it transitioned into managed care. Additionally, Pappas has held a variety of leadership positions in the hospital, behavioral healthcare, and managed care industries in New York City. Prior to joining Optum in 2013, she served as the chief operating officer and executive vice president for the Institute for Community Living, one of New York City’s largest behavioral health provider agencies. Ms. Pappas received her Master of Social Work and Advanced Clinical Certificate from New York University’s School of Social Work; she holds a Bachelor of Arts degree in Psychology with honors from New York University. Ms. Pappas says, “As a licensed clinical social worker, I’m passionate about helping people solve their problems with real-life solutions. I thrive on establishing meaningful relationships and working with people of diverse backgrounds and expertise. I bring careful listening, strategic thinking, and collaboration to everything I do, offering our members, my organization, and my team a leader who is invested in their wellness and success. Outside of work, I spend the majority of my time with my husband, our two kids, and our dog. We love to travel, go out to dinner, and make memories. I also enjoy reading and cooking.

Megan began her career in health care 16 years ago, first starting as a Direct Support Professional for individuals with Special Needs, providing them with physical assistance with activities of daily living within their homes and within residential facilities.  That exposure drove her to pursue an education initially, towards becoming a Special Education Teacher. During her studies, she was offered a position as a Staffing Coordinator at a large home care agency, and was bitten by the ‘home care bug’.  She then grew within that agency to become an Operations Manager within a Licensed Home Care Service Agency, to Director, and was then provided the opportunity to start up their new Consumer Directed Personal Assistance Program as the Assistant Vice President.  Since then, she’s honed her skills as a trusted Business Development leader with a proven track record of growing businesses, but most importantly, providing education to some of our most vulnerable populations regarding long term care services available to them within their homes.  She is a fierce advocate of the Aging and Special Needs communities.  She was most recently the Vice President of a CDPAP program at a home care agency on Long Island, before joining the VNS Health Personal Care Services team.  Her role as Director of Private Pay Market Development holds an emphasis on expanding awareness and growth of Private Pay Personal Care Services into Long Island, Westchester, and beyond!