SDIAA Advisory Board Members

The New York State School District Internal Auditing Alliance

SDIAA Advisory Board Members

Lauren Agunzo, CPA – Partner

Lauren is a Partner with Nawrocki Smith LLP. She currently oversees the firms internal audit and claims audit function of approximately 25 New York school districts. Lauren has over 20 years experience in providing forensic accounting and internal audit services to insurance, governmental, not-for-profit, and financial institutions.

Alexandria Battaglia,, CPA, Internal Auditor
Ali is an audit partner at R.S. Abrams & Co., LLP. She has a Bachelor of Science in Accounting from C.W. Post. She has more than 15 years experience specializing in school district auditing, not-for-profit, and state and local government audits.

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.

Jessica Dailey, 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.

Lynn Frye, CPA, Internal Auditor
Lynn is the full time District Treasurer and former 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.

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.

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.

James M. Merrins, Ed.D., SDA, SBA, Executive Program Administrator
Jim Merrins has more than 40 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.

Neysa Sensenig, Ed. D., SDA, Assistant Superintendent for Finance
Neysa is the Assistant Superintendent for Finance for thet Pawling Central School District. She has worked in the Marlboro CSD, Saugerties CSD, Jeffersonville-Youngsville CSD (now Sullivan West CSD), Monticello CSD, and Ellenville CSD. She has a Doctorate in Educational Leadership from University of Phoenix, Masters’ in Educational Administration and English, and Associate in Business Administration. She has taught at SUNY colleges and Marist College.

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.

Michael Wolff, Internal Controls Specialist
Michael is a internal controls, auditing, training, and consulting specialist providing contract services to New York State school districts.

James Merrins, Ed.D.

Executive Program Administrator
42 Rosalyn Court, Fredonia, New York 14063
(716) 672-5473, FAX (716) 672-5472,