School District Internal Auditing Alliance (SDIAA)
Advisory Board Members
Lauren Agunzo, CPA, Claims Auditor
Lauren is a Partner with Nawrocki Smith LLP.
John A. Beltramo, CPA, Internal Auditor
John is an Internal Auditor or Claims Auditor for several school districts in the Mid-Hudson New York region.
Deanna Coggins, Claims Auditor
Deanna is a full time Claims Auditor for the Erie 2-Chautauqua-Cattaraugus BOCES.
Stanley R. Cwynar, CPA, Internal Auditor
Stan is a Partner in Cwynar & Company, CPAs, PLLC, an accounting firm in Norwich, New York. He is the Internal Auditor for nine school districts. For over 20 years the firm has provided auditing services to school districts.
Christine Friebel, Internal Auditor
Christine is the Internal Auditor for the Lawrence Public Schools. Christine worked as Director of Internal Auditing at Hofstra University for seven years. She also worked as an auditor for Arthur Andersen.
Nichele James, CPA, CIA, Internal Auditor
Nicky is employed by the Friendship Central School District and is the Internal Auditor for 18 component school districts and the Cattaraugus-Allegany BOCES. She worked in public accounting (primarily auditing school districts) for 4 years.
Jessica Lawrence, CPA, Internal Auditor
Jessica is the full time Internal Auditor employed by the TST BOCES. She has prior experience in school district internal auditing, private sector internal auditing, and big four public auditing.
Denise Longobardi, Claims Auditor and Internal Auditor
Denise is the Claims Auditor for the East Williston, North Shore, West Babylon, and Lawrence school districts, and the Internal Auditor for the East Meadow UF School District. Denise is completing graduate work at C.W. Post, Long Island University, for NYS School Business Leader Certification.
John Luke, CPA, Audit Manager
John is an Audit Manager with R.S. Abrams & Co., LLP. Mr. Luke has a Bachelor of Business Administration in Accounting from Dowling College. He has more than nine years experience specializing in school district internal and external, not-for-profit, and state and local government audits.
James M. Merrins, Ed.D., SDA, SBA, Executive Program Administrator
Jim Merrins has 36 years of school administrative experience - 16 years as superintendent of schools in Fredonia and Honeoye, New York. Jim is NYS certified and experienced as a school business administrator. He has taught school finance and law at SUNY colleges.
Mark Mitchell, CIA, CGFM, Director of Internal Audit
Mark Mitchell is the Director of Internal Audit at a New York State Agency and is President Elect of the NYS Internal Control Association. Mark has been an internal auditor, internal audit executive and trainer for over twelve years.
Jessie Pepper, CPA, Internal Auditor
Jessie is a Partner and Internal Auditor with Francis G. Marchese & Co., CPAs.
Lynn Riley, CPA, Internal Auditor
Lynn is the full time Internal Auditor for the Fayetteville-Manlius, Fabius Pompey, and Tully Central Schools. She worked for one of the big four public accounting firms for 5 years.
Ernest Patrick Smith, CPA/CFF, CVA, CFE - Partner
Ernest is a Partner with Nawrocki Smith LLP and leads up the Special Services Practice which includes providing Internal Audit, Internal Control Review and Evaluation, Forensic Accounting/Business Valuation, and Risk Management Services to for-profit, not-for-profit, school districts and other related entities. He has extensive experience as a Financial Investigator regarding integrity, internal control and evaluation, fraud and other related situations.
Marianne Van Duyne, CPA, MBA - Partner
Marianne is an Audit Partner with R.S. Abrams & Co., LLP. She is a prior chairperson and current member of the NYSSCPA Public School Accounting Committee. Ms. Van Duyne has a Masters in Accounting from Hofstra University. She has more than twenty years auditing experience specializing in school district, not-for-profit, and state and local government audits.
