The People Behind the Results

Manager

Carol Borden

As Tax Manager in Small Business at Flaherty Salmin, Carol enjoys using her math acumen to guide her many small business clients. She joined the Firm in 1995, it was her first non-coop job out of college. She earned her Bachelor of Science in Accounting at the Rochester Institute of Technology.

Carol participates in the charity activities supported by Flaherty Salmin. She likes to travel, spend time with her family and friends and loves to golf or spend time on the water.

Supervisor

Travis Burns

Problem solving seems to be part of Travis’s DNA, he’s been tackling puzzles, problems, and Microsoft Excel since he was a kid! He credits his family for instilling the importance of providing helpful and meaningful customer service to his clients.

After graduating from SUNY Geneseo with a degree in accounting and working in public accounting for a couple of years, Travis joined the Affordable Housing team at Flaherty Salmin, where he now serves as an Audit Supervisor.

Travis appreciates the flexibility he finds at Flaherty Salmin. The sense of comradery in and outside of the office makes the Firm a great fit. When he isn’t tackling an accounting problem, Travis enjoys golfing, finding new shows to binge watch with his significant other and spending time with family and friends.

Senior Manager

Lori Buttery

Lori has an extensive amount of experience in all areas of tax. Her primary focus is on the research, training, and reporting requirements as they relate to the Firm’s Affordable Housing practice. Lori has considerable experience with federal and multi-state tax return filing requirements for individuals and a variety of entities. Lori has a bachelor’s degree from the State University of New York College at Brockport, and she was an adjunct professor at SUNY Brockport. Lori is a Certified Public Accountant in the State of New York.

Supervisor

Maria Clyne-Cornell

Maria followed her math and business interests to complete a bachelor’s degree and MBA at St. John Fisher University. She completed several internships while pursuing her degrees and joined Flaherty Salmin in her first full-time accounting position.

In her current position as Supervisor in the tax department, Maria works on affordable housing projects. She enjoys the affordable housing industry as she feels she can make a difference in her community.

Outside of the office, Maria spends time hiking, golfing, and playing kickball.

Manager

Brian Cornetta

A fascination with statistics, mostly baseball, led Brian to a career in accounting. He earned his accounting degree at St. Bonaventure and joined Flaherty Salmin in 2012. Brian is currently a Manager in the auditing division at Flaherty Salmin.

He has served the community on numerous not-for-profit boards and currently supports these organizations by playing in charity golf tournaments and attending the annual fundraising galas. Brian’s two young daughters take most of his leisure time, but he manages to fit in an occasional round of golf and enjoys camping with his family.

Manager

Rachel Cuffney

Rachel joined Flaherty Salmin in 2013 after completing her bachelor’s degree in accounting from Nazareth College. She is currently a Manager in the audit division at Flaherty Salmin.

In her free time, Rachel enjoys traveling, spending time with family and friends, and playing card games.

Partner

Jim DeBellis

Jim brings to the firm a unique menu of knowledge and experience with entrepreneurs and closely held businesses. A 1982 graduate of Niagara University, Jim has over twenty years’ experience as a tax specialist, including serving as the Controller of a closely held business. Jim specializes in real estate tax planning and compliance matters with a concentration in the low income housing tax credit area.

He is also significantly involved in business management and tax issues of closely held businesses and their owners and has been a key advisor and negotiator in many circumstances involving long term tax planning, acquisitions/mergers, finance, and business succession planning.

Manager

Faith Deming

Faith has worked in private and public accounting for nearly 20 years. She is a certified fraud examiner and has served as an IRS Revenue agent, as well as practiced tax accounting. She completed her master’s in accounting from Florida Atlantic University and is licensed in Florida and New York. Her current position at Flaherty Salmin is Tax Manager with the Affordable Housing team.

Hiking in the national parks has become a passion for Faith and her husband. Death Valley and Yellowstone are two of their favorites. In her spare time, Faith can be found playing the piano or violin and nurturing her vegetable garden and greenhouse. She loves to grow onions!

Supervisor

William Diaz

Will’s passion for math and finance was mentored by his uncle who taught him the fundamentals of saving and investing. After earning an accounting degree from SUNY Brockport, he joined the Affordable Housing team at Flaherty Salmin, where he earned his CPA designation and now serves as an Audit Supervisor.

Will enjoys the culture and flexibility he finds at Flaherty Salmin. Outside of work, he enjoys hiking, helping friends and family with personal finance and spending time with loved ones.

Partner

Gary Edom

Gary is a partner in the Firm’s accounting and auditing department. He has served clients in a variety of industries including employee benefit plans, manufacturing, financial services, real estate, and not-for-profit organizations.

Gary received his B.S. degree in Accounting from the State University of New York at Geneseo in 1988 and has spent most of his career in public accounting. Gary has completed several not-for-profit audit engagements annually during his career in public accounting, including audits under the Single Audit Act and OMB Circular A-133, as well as CFR certifications. In addition to his extensive experience in auditing and accounting, Gary has conducted internal control studies, performed accounting system conversions, and developed systems to account for investment partnerships.

Supervisor

Jennifer Fitch

Jennifer graduated from SUNY Brockport with her bachelor’s degree in finance but realized she didn’t want to work in a big city, so decided to go back to school part time for her MBA in accounting at RIT. She currently serves as a supervisor in the tax department at Flaherty Salmin, with a focus on Affordable Housing partnership tax returns.

Jennifer enjoys spending time with her family and friends, especially Taco Tuesdays. She also enjoys crafting and baking, hiking, and reading. You can always find Jennifer with some kind of creative project on her list to be done. Her family are trying to make it to all the baseball stadiums before their oldest son graduates from high school, 6 down, many more to go!

Managing Partner

Tim Flaherty

Tim leads the Firm’s robust affordable housing/community development practice. He first got hooked on affordable housing early in his career and continues to appreciate the creativity required to develop and manage affordable housing projects amid complex rules.

He started his own affordable housing-focused accounting practice in 1990, which evolved to become Flaherty Salmin CPAs. His very satisfied client base in upstate New York led to referrals throughout the Northeast.
As part of his real estate practice, Tim also serves clients in the not-for-profit and construction businesses.

A graduate of St. Bonaventure University, Tim is an avid community supporter. He is a board member, treasurer, and the finance committee chair of Action for a Better Community (a community action agency in Rochester), is a board member and Treasurer of Sojourner House and is an executive board member and Treasurer of the New York State Association for Affordable Housing (NYSAFAH).

Principal

Katherine (Kathy) Guyett

A college introductory accounting class, while pursuing a different major, sparked Kathy’s interest and excitement and motivated her to change her major. Kathy went on to graduate from SUNY Brockport and continues to enjoy accounting and audit work, as well as managing team members and client relationships. She loves the continual learning and training found at Flaherty Salmin. Kathy is a Principal at the Firm in the audit division. Prior to joining Flaherty Salmin in 2011, she held numerous leadership roles in the management and accounting of companies in the service, construction, and finance sectors.

Since moving into a new home last fall, Kathy has fallen in love with refinishing and repurposing furniture and home décor. She also enjoys swimming and is a season ticketholder for the Rochester Broadway Theater League.

Partner

Mike Hays

Mike has worked in public accounting since graduating Magna Cum Laude from SUNY Albany in 1994. His areas of concentration include affordable and commercial real estate entities, manufacturers, and small business clients. Mike also has extensive experience with real estate purchase and sale transactions, business consolidations and government assistance programs.

Mike’s proactive and responsive nature has helped him to develop solid working relationships with his clients and his co-workers. He is particularly proud of the firm’s internship program – a model for the industry – which he established and oversees.

Manager

Michael W. Krueger

Michael is a 25-year accounting professional with a public accounting background as well as in-house experience in publicly traded companies focusing on all facets of Securities & Exchange Commission (“SEC”) Reporting. Michael received his bachelor’s degree in accounting from SUNY Brockport in May 1998. He joins Flaherty Salmin as manager on our audit team.

Bicycling local trails and following the Yankees and Bills fill his leisure time. He hopes to pick up his golf game in 2024. Michael currently serves on the Board of Trustees & as treasurer for a local non-profit organization (Unity Rochester Spiritual Center).

Principal

Matthew J. Lockhart

Matt, Principal at Flaherty Salmin, specializes in both the real estate and renewable energy industries. Matt gained significant audit and tax experience in his 15 years at Novogradac & Company, including traditional financial statement audit and tax preparation services, as well as final cost certifications and other development period special-purpose attest engagements for low-income housing and renewable energy clients. He earned his master’s and bachelor’s degrees in accounting as well as a bachelor’s degree in philosophy from the University of Scranton. He is licensed in New Jersey and New York as a certified public accountant.

He earned his Eagle Scout designation in Boy Scout Troop 3 in New Jersey and continues to actively serve the Scouting organization as treasurer of Cub Scout Pack 367 in Valley Stream, NY.

Supervisor

Yvonne Loewke

Yvonne followed her passion for accounting by earning a Bachelor of Science degree at Colorado Technical University. She also has her Enrolled Agents license (federally licensed tax practitioner.) As an accountant in the small business division at Flaherty Salmin, she fosters clients’ business growth and their integrity.

She joined Flaherty Salmin in 2017 and is currently a Tax Supervisor in the small business department working on Financial Reporting, Partnership, S-Corp, 990 and Individual tax returns. She also works on Union LM’s, audits, and outsourced accounting.

Yvonne likes the cooperative work style and hybrid work model at Flaherty Salmin as it provides a healthy work life balance. When not supporting the needs of Flaherty Salmin’s clients, Yvonne enjoys relaxing with family and friends.

Supervisor

Sandra Masline

You might say that Sandra inherited her accounting career, as she follows in the footsteps of many family members who are also accountants. She loves the organization that accounting brings to things. Sandra served as an intern at Flaherty Salmin while completing her MBA at St. John Fisher College and subsequently joined the Firm. She completed a bachelor’s degree in accounting at the University at Buffalo. Sandra currently serves as Supervisor in the auditing division of Flaherty Salmin.

She spends her free time with family and friends and volunteers at her church. Sandra will never say no to a relaxing day at the beach.

Supervisor

Hazel McCoy

Hazel began her career in public accounting in 2008 after completing her degree at SUNY Brockport. She joined Flaherty Salmin in in 2020. Hazel loves numbers and enjoys the variety of clients and work she does at Flaherty Salmin. She is currently a Tax Supervisor, collaborating with individuals & closely held businesses.

Manager

Justin Mendick

Justin joined Flaherty Salmin after completing his bachelor’s degree and MBA at St. John Fisher College in 2014. He choose a career in accounting as he enjoys math and working with numbers. Justin is currently a Manager in the auditing department at Flaherty Salmin.

When he’s not crunching numbers, Justin spends time with his family and has kept busy with his new daughter Lily. With any free time, he has, he likes to play golf, tennis, and kickball. He is a loyal fan and season ticket holder of the Buffalo Sabres and Buffalo Bills and tries to catch some Red Sox games too.

Senior Manager

Jena Murphy

Jena focuses her time on the Firm’s Affordable Housing practice. She has significant audit experience, which includes traditional financial statement audits, as well as final cost certifications and other development period special-purpose attest engagements for low-income housing credit (as well as other credits such as historic, brownfield and solar). She earned a bachelor’s degree in accounting from Nazareth University. She is licensed in the state of New York as a certified public accountant.

Partner

Tom Nolan

Tom heads up our Audit and Accounting practice and serves clients in various industries including affordable housing, manufacturing, construction, not-for-profit, employee benefit plans, and hospitality. He also performs peer reviews of other accounting firms throughout the eastern United States and is a member of the Pennsylvania Institute of Certified Public Accountants Peer Review Committee which administers the AICPA peer review program for several states, including New York.

One of the things Tom likes most about public accounting is analyzing new auditing and accounting standards, developing implementation strategies, and educating our clients and staff on the changes.

After earning his B.S. degree in Accounting from the State University of New York at Brockport in 1992, Tom began his accounting career at a manufacturing company before spending thirteen years at a large local accounting firm. He joined Flaherty Salmin in 2010 and is a former Treasurer and Board Member for East House Corporation, a nonprofit agency serving individuals with persistent mental illness/substance use disorders. Tom has also served on the Boards of Music 4 Everyone, Inc., and Cobras FC.

Manager

Noelle Obaid

Noelle began her career in public accounting as an intern at Flaherty Salmin, CPA. After graduating from Nazareth College in 2009, her internship became a full-time position. She currently works as a Tax Manager in the small business department, where she likes the fast-paced environment and ability to problem solve to help clients.

Outside of tax and accounting work, Noelle likes to spend her time reading, traveling and being far away from computers in the outdoors.

Manager

Annette M. Palmer

Annette enjoyed an extensive career in accounting and tax before starting with Flaherty Salmin in 2014. She earned her Bachelor of Science in Accounting from SUNY Brockport. Annette currently serves as Manager for the Tax division at Flaherty Salmin.

She enjoys the intellectual challenge and fulfillment she feels working in accounting and tax. She also appreciates the flexibility she has working for Flaherty Salmin. During her downtime, she loves being outdoors, staying active and spending time with friends and family.

Principal

Dale Rowland

Dale enjoyed an extensive career as a CPA, specializing in tax accounting, before joining Flaherty Salmin in 2006. He earned his Bachelor of Science from San Diego State University and his MBA from the University of Southern California. Dale currently serves as Tax Principal for the Tax Division, providing tax planning and compliance services to the firm’s affordable housing clients and serving individuals and closely held businesses.

He enjoys working with clients in planning business transactions to minimize tax liabilities and helping them navigate the complex tax environment.

Free time is usually spent in the mountains and lakes of New York and travelling to new places.

Partner

Paul Salmin

Paul has a wide diversity of experience in audit, accounting, consulting, and tax matters. After graduating from St. John Fisher College in 1978, Paul spent thirteen years with the accounting firm PricewaterhouseCoopers LLP. His background of client responsibilities includes not-for-profit organizations, manufacturing, real estate, construction and development, service, retail sales, wholesale distribution, transportation, public utilities, and employee benefit plans.

In addition, Paul has years of experience as an instructor for accounting and tax courses and is an AICPA quality specialist. He is the former Chairman of the New York State Society of Certified Public Accountants Peer Review Committee. As a quality specialist, other CPA firms engage Paul to review their own quality control policies and procedures and report his findings and recommendations for improvement.

Manager

Diane Sangster

Diane loves the balanced equation that is accounting. As a manager in the audit department, she gets plenty of time to work with numbers which she really enjoys.

After completing a bachelor’s degree in accounting at Clarion University of Pennsylvania and an MBA at Penn State Behrend, she began her accounting career with a CPA firm in Rochester. In 2014 she made the move to Flaherty Salmin.

Diane is active on the board of a local non-profit organization and volunteers at her church. She spends her free time outside walking, biking, or taking road trips to visit friends and family.

Manager

Michelle Stevens

Michelle’s 25 plus years of experience has led to her appreciation for the flexibility and continued learning and growth opportunities that a career in accounting offers. She earned her bachelor’s degree in Accounting at the Rochester Institute of Technology and prior to joining the Firm worked at another large local public accounting firm where she was an Audit Manager. After taking several years off to raise her daughters, Michelle returned to public accounting and joined Flaherty Salmin. She is a Manager in the Firm’s Audit department with a concentration in affordable real estate entities.

Outside of the office, Michelle enjoys spending time with her two daughters and is an avid bowler, golfer, and dog agility handler. She previously held positions at the Rochester Women’s Network and has been involved in several Golisano Children’s Hospital fundraising events. Michelle has also served as a parent connection volunteer for children with heart defects.

Manager

Stanley Stevens

Stanley is a native of Buffalo who came to Rochester to attend RIT where he earned his Bachelor of Science in Accounting. He is currently a Manager in the small business division at Flaherty Salmin.

He gained experience at two smaller CPA firms before joining Cortland L Brovitz, where he rose to a manager position. He left public accounting to serve as a CFO and controller for a variety of companies. Stanley says he likes to roll up his sleeves to get to the heart of an issue, no matter what his position is in the accounting field.

Spending time with his college age daughters makes Stanley happy. He also likes to get outside to camp, garden and golf in his leisure time.

Manager

Sheila Tantalo

Sheila spent time working as an accountant for a variety of small businesses and a real estate management company before joining Flaherty Salmin in 2003. As Manager in the auditing division, she enjoys collaborating with clients, colleagues, and numbers. She earned her bachelor’s in accounting at St. John Fisher College.

Manager

Trenton Watson

With the goal of finding a career that provides many ways to help in the community, Trenton was drawn to the broad field of accounting as it was a perfect fit. After graduating from SUNY Brockport in 2017, Trenton joined Flaherty Salmin and is currently an Audit Manager for the Firm.

Trenton enjoys camping trips with his family, football season and all the food that comes with it and getting out on the golf course when he can.

Partner

Jim Wehrle

Jim provides audit, accounting, tax, and consultative services to a wide variety of small to medium-sized closely held businesses. “Clients for life.” I am truly blessed by the client loyalty and trust I’ve experienced over the years.

After graduating from the Rochester Institute of Technology in 1981, Jim spent five years with the accounting firm Deloitte & Touche. At Deloitte, Jim worked in the audit department and eventually moved on to the firm’s small business department. There, he specialized in addressing the varied needs of the small business owner: balancing the tax planning necessary for the business and the owner, structuring proper real-estate ownership, estate planning, establishing leasing partnerships, structuring deferred compensation arrangements and succession planning. He joined the firm of Wehrle and Wehrle CPAs in 1986.

Supervisor

Brooke Werner

Math and numbers are Brooke’s passion, so it only made sense to her to major in accounting with a finance minor at St. John Fisher. As a supervisor in the tax department at Flaherty Salmin, Brooke works primarily on Affordable Housing partnership tax returns, focusing on low income tax credits. She also works on 1040s, 990s, cost certifications, and cost segregations – she’s an expert on the details!

Brooke enjoys the collaborative style of work at Flaherty Salmin. She likes the flexibility of the hybrid work model and the welcoming atmosphere of the Firm.

When Brooke isn’t crunching the numbers, she likes to hang out with her husband and dogs, do yoga, read, and boat/jet ski the local lakes.