The people behind the results

Supervisor

Carol Borden

As Tax Supervisor 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.

Manager

Lori Buttery

From the very first courses Lori took, she not only knew she wanted to be an accountant, but she knew she wanted to be a tax accountant. Lori started her bachelor’s degree in San Diego, CA and finished her degree at SUNY Brockport graduating Summa Cum Laude in 2003. She enjoys the variety of challenges that come with being a tax manager at Flaherty Salmin.

When Lori is not chasing a filing deadline, she enjoys taking time to play tennis and do yoga. Lori loves spending time with her family especially when they’re exploring the water slides at a new waterpark.

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.

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.

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.

Manager

Jena Murphy

A passion for numbers led Jena into the accounting field. After completing her bachelor’s degree in accounting from Nazareth College and starting her career at another mid-sized accounting firm in Rochester, Jena joined Flaherty Salmin in 2002. She is currently the audit manager for the Firm.

Jena is the treasurer for the Fairport Baptist Homes Caring Ministries and is a member of the New York Women in Real Estate networking group. In her spare time, she enjoys swimming, hiking and being outdoors with her husband and 3 kids.

Supervisor

Jung-eun (Jung) Nowik

Jung started her public accounting career at one of the big four accounting firms, after receiving her Bachelor of Science in Accounting from St. John Fisher University. In 2006, she joined Flaherty Salmin and is currently an audit supervisor in affordable housing services. She values work–life balance at Flaherty Salmin and relationships that have been built with co-workers and clients.

She spends her summer months hiking local trails and high peaks in ADK with her family. She is an aspiring Pilates practitioner and enjoys cooking for family and friends.

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.

Supervisor

Steven Polzer

Steve joined the firm in 2001 after receiving his Enrolled Agent designation from the IRS. He enjoys the satisfaction from advising a variety of clients on a wide range of tax matters. Steve is currently a tax supervisor in the firm and assists in coordinating many aspects of the personal and small business tax departments.

When he’s not considering new tax strategies, he’s busy with his teenage daughter, Emily. Steve enjoys travel and volunteering.

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.

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.

Supervisor

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 Supervisor in the auditing division, she enjoys collaborating with clients, colleagues, and numbers. She earned her bachelor’s in accounting at St. John Fisher College.

Supervisor

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 supervisor 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.

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!

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.

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.

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.

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.

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.

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).

Partner

John Norton

John has worked in public accounting since he graduated Cum Laude from Villanova University in 1992. He serves clients in affordable housing projects on the east coast of the United States from Maine to Georgia. His clients utilize numerous affordable housing programs from Federal and state agencies. John enjoys working with his clients to help them achieve their goals. In addition, John serves clients who are construction contractors and performs audits of employee benefit plans.

John serves as the Treasurer of Family Promise of Greater Rochester, a not-for-profit organization that assists families at risk of or experiencing homelessness to achieve sustainable independence by providing person-centered, holistic services in collaboration with the greater community.

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.