Healthcare Conference Webcast

Maralyn Miner is AVP, Corporate Finance at Montefiore Health System. She is a seasoned leader with more than 15 years of experience in healthcare finance at both provider and payor organizations. In her current role, Maralyn oversees shared services (accounting, operational finance) at two acute care hospitals and a long-term care facility, while also serving as the finance lead in Montefiore’s system wide transformation initiative. Maralyn originally joined Montefiore as the Corporate Controller of The Care Management Organization. Prior to Montefiore, she served in various leadership roles at Advantage Care Physicians and EmblemHealth. Maralyn is a Certified Public Accountant and has a Bachelor of Accountcy from The George Washington University. An original Buffalonian, Maralyn now lives in New Jersey with her husband, son, and dog (Debit).

Nick is a director at Forvis Mazars (a top-8 global accounting and consulting firm) in the New York Office. He has approximately 15 years of experience providing financial statement audit and financial consulting advisory services to healthcare organizations. Nick leads teams and engagements for healthcare clients across the New York market and broader northeast region.

Nick is a member of various industry organizations, including the New York State Society of CPAs (NYCPA), Healthcare Financial Management Association (HFMA), the American College of Healthcare Executives (ACHE), and the American Institute of Certified Public Accountants (AICPA). Nick is a frequent speaker across the country and has presented to NYCPA, the AICPA, Accounting Today, HFMA, Sage, LeadingAge NY, and more.

Nick a licensed CPA in New York and New Jersey, a Fellow of HFMA (FHFMA) and Certified Specialist of Accounting and Finance (CSAF) credentials as issued by HFMA. Nick is the chair of the Health Care Committee of the NYCPA and served in chair roles for multiple NYCPA Annual Health Care Conferences. Nick is an officer of the board and president-elect for the HFMA Metropolitan New York Chapter, and has served as chair for multiple conferences and committees. Nick is also on the Junior Board of Make-A-Wish Metro New York and Western New York.

He is a graduate of Xavier University, Cincinnati, Ohio, with a B.S. degree in business administration and accounting.

James Andersen: Jim has been with Bank of America and predecessor banks since 1985. He has been involved in commercial lending for more than 40 years and has been specializing in the healthcare industry for more than 35 years. James currently manages the lending activities for Bank of America's Healthcare, Education and Not For Profit Group in New Jersey, Pennsylvania and Delaware which has credit commitments in excess of $3 billion. James graduated Summa Cum Laude from Lehigh University with a B.S. in Business and Economics and earned his MBA with Distinction from New York University's Stern School of Business Administration.

Suzanne Breit has been a certified public accountant since 1988 and has been a member of the Firm since 1985. Along with celebrating her 20th anniversary with the Firm in 2005, Suzanne was promoted from Senior Tax Manager to Director in November of that year. In 2006, Suzanne made the transition from the tax department to the audit department and was promoted to Partner. She is known as the “care setter” because she sets the standard at HMM for dedication to her work and her concern for the professional needs of her clients. Her responsibilities include auditing (of both healthcare facilities and employee benefit plans), accounting and providing tax services to HMM’s clients. Along with her auditing experience of over 20 years, Suzanne has extensive experience in tax preparation, research and has successfully represented clients in tax audits. Suzanne has been involved in matters relating to more than 50 healthcare facilities throughout New York State. Her work requires an extensive practical knowledge of the Medicare and Medicaid reimbursement systems, and the rules and regulations relating those systems. Suzanne also manages her firm’s employee benefit plan (EBP) practice, bringing value to clients by staying in front of ever-changing EBP regulations. Suzanne is a member of the New York State Society of Certified Public Accountants (NYSSCPA) Healthcare Committee, and the American Institute of Certified Public Accountants (AICPA). She is an active member of the NYSSCPA’s Suffolk Chapter Employee Benefits Committee. She also volunteers her time in in her local community.

Erika Calderon has been an accountant for more than 25 years. She has a broad knowledge of general accounting and tax, and expertise in the areas of healthcare and construction. Ms. Calderon has taught on-site CPE courses for clients and staff. She is a member of the New York State Society of CPAs (NYSSCPA) and is an active member of the New York State Association of Health Care Providers, Inc., and the Home Care Association of New York State. Ms. Calderon is also the past treasurer of the Little Neck–Douglaston Community Ambulance Corp.

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.

Steven D. Schwartz, CPA, a partner with CohnReznick, leads the Healthcare Industry Practice in our New York office, and is a member of the Firm’s Not-for-Profit and Education Industry Practice. With 23 years of experience in the healthcare field, Steve concentrates his practice on serving federally quality health centers (FQHCs). His clients include community/migrant health centers, foster care agencies, health homes, homeless programs, HIV programs, drug treatment programs, prepaid health service plans, adult day care centers, and other not-for-profit organizations and for-profit corporations. Steve performs auditing, accounting, and management advisory services for clients and has extensive knowledge in Generally Accepted Government Auditing Standards (GAGAS) and Federal Single Audit under the Uniform Guidance (formerly OMB Circular A-133). He is exceptionally knowledgeable in critical areas that impact his clients, such as the 340B Drug Pricing Program, Medicare/Medicaid cost reports, Federal Financial Reports (FFR), and Uniform Data System (UDS) reports, as well as other government regulatory reports required by the Department of Health & Human Services (HHS). More recently, Steve has provided clients with guidance relating to the Provider Relief Fund (PRF) and other government relief programs available through the Coronavirus Aid, Relief and Economic Security (CARES) and American Rescue Plan (ARP) Acts, and the Paycheck Protection Program (PPP), through his role as a member of the Firm’s Small Business Administration (SBA) Task Force. In addition to his work on internal training for the firm, Steve also lectures on financial and regulatory topics of note within the healthcare industry through various external webinars and speaking engagements at board trainings. He has presented to the California Primary Care Association (CPCA), the Bi-State Primary Care Association (serving Vermont and New Hampshire), the Community Health Center Association of Connecticut (CHCACT), the Georgia Primary Care Association (GPCA), and the Community Health Care Association of New York State (CHCANYS), as well as at the National Association of Community Health Centers (NACHC) conference. He is licensed as a CPA in New York, Florida, and the U.S. Virgin Islands.

Dorothea A. Russo has over 35 years of experience in healthcare accounting and auditing, specializing in healthcare reimbursement for nursing homes. Dottie has been involved in accounting, auditing and reimbursement matters relating to many healthcare facilities throughout New York State. Dottie’s work requires an extensive practical knowledge of the Medicaid and Medicare reimbursement systems, the rules and regulations relating to those systems and the administrative procedures employed by New York State. This work has provided her with the opportunity to have strong relationships with the staff at the New York State Department of Health, who are responsible for the processing of cost reports, rate sheets, appeals and cost certifications. Dottie has lectured extensively on reimbursement concepts, financial reporting and cost accounting methods, as well as third-party reports, rates and appeals. She has participated in the analyses of system controls, budgeting, forecasts, grant applications and affordability studies.

Allan brings more than 28 years of experience to the clients he serves, providing a wide range of audit and accounting transaction services. He works with a variety of entities within the nonprofit and healthcare industries, including hospitals, social service agencies, and religious organizations. He is a member of the American Institute of CPAs (AICPA) and New York State Society of Certified Public Accountants (NYSSCPA), where he is a former chair of the not-for-profit organizations committee. A regular speaker, Allan has presented for NYSSCPA, New Jersey Society of Certified Public Accountants, and Connecticut Society of CPAs. Topics have included mergers and acquisitions, fair value measurements, endowments, related-party disclosures, and general accounting and auditing updates for nonprofit and healthcare organizations. He is a 1989 graduate of Queens College, City University of New York.

Alexander Buchholz has amassed more than 15 years of experience in public accounting, including with a Big Four accounting firm. He is also the Practice Leader of the Firm’s Cemetery Division. Alex is responsible for the development of the audit approach as well as the supervision of staff. Additionally, he is responsible for managing the audit so that it is performed on a timely basis with as little intrusion to client operations as possible. Alex’s expertise is in Single Audits and internal control/compliance audits. His industry experience is in healthcare and Not-for-Profit entities, including skilled nursing facilities, social service agencies, charter schools, diagnostic and treatment centers, homecare service entities, adult homes, and other long-term care facilities as well as special-needs entities and cemeteries. Alex also serves as a peer reviewer. Alex is also an adjunct professor at Brooklyn College and Lehman College of the City University of New York in the Department of Accounting, where he teaches undergraduate and graduate courses in accounting and auditing. He conducts internal training seminars for the Firm and frequently speaks to outside organizations and associations. Alex is also a former member of the Firm’s continuing professional education (CPE) committee, with special emphasis on Single Audit training. He also writes various articles on accounting and auditing topics for a variety of professional publications. He has professional affiliations and civic involvement in the following: American Institute of Certified Public Accountants (AICPA), New York State Society of Certified Public Accountants (NYSSCPA), Academic Advancement of Higher Education (Former Chair), Health Care Committee (Former Member and Chair), Not-for-Profit Committee (Former Member), Foundation for Accounting Education (Former Member), National Conference of CPA Practitioners, New York State Association of Cemeteries, New Jersey Society of Certified Public Accountants (NJCPA), Nonprofit Interest Group, Greater Washington Society of CPAs Nonprofit Interest Group, Metropolitan Cemetery Association, New Jersey Cemetery Association, American Academy McAllister Institute of Funeral Service (Board Member and Chair), St. Mary’s Healthcare System for Children (Board Member), and New York State Board of Public Health Accountancy (Board Member). His education includes Baruch College Master of Business Administration degree in Finance & Investments, and Brooklyn College Bachelor of Science degree magna cum laude in Accounting.

Krista Karabel is an Audit Senior Manager at PKF O’Connor Davies with eight years of public accounting experience. Since joining the firm in 2015, she has specialized in auditing healthcare organizations including skilled nursing facilities, managed care organizations, and home health organizations, as well as other not-for-profit organizations including higher educational institutions, schools and foundations. Prior to her work at PKF O’Connor Davies, Krista spent over seven years serving as the operations manager for a title and settlement company, where she gained extensive knowledge in the commercial and residential mortgage and real estate business. Beyond client engagements, Krista is very active in the community and serves on the board of a not-for-profit organization which supports brain cancer patients and their families.

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.

Tom Joined the firm in May 2019 as a Partner in the Audit Department. Tom has more than 28 years of experience serving clients in the healthcare, not-for-profit and government industries. Prior to joining the firm, Tom served as the co-managing partner and head of business development for the Mid-Hudson Valley office of PKF O’Connor Davies, LLP, a top 50 national firm. Tom also served in the private sector as Vice President of Finance for a Manhattan-based health system where he oversaw the managed care organization for a Medicare Advantage plan, a Managed Long-Term Care Plan (MLTCP) and a Program of All-inclusive Care for the Elderly (PACE) plan. Tom is a trusted financial advisor to client management and their boards of directors in financial, operational and internal control related matters and has written several articles on compliance for healthcare and not-for-profit organizations. Tom’s expertise includes providing services for health systems, hospitals, HMOs, physician groups, Federally Qualified Health Centers (FQHCs), religious orders, voluntary health and welfare organizations, arts and educational institutions, foundations, school districts, community colleges, and local and county governments.

Stephen Juneau is a vice president on the U.S. Economic Research team. His research focus includes the labor market, inflation and fiscal policy. In 2014, he was awarded the Edmund A. Mennis Contributed Paper Award by the National Association of Business Economists for his and his coauthors’ work on the quit rate. He was previously an economist at the New York City Office of Management and Budget. He has a master’s degree in economics from New York University. He is based in Washington, D.C.

Fabian is a business advisor, clinical professional, and licensed pharmacist with leadership and management experience in the implementation of business decisions to clinical areas. He leads PwC’s Pharmacy and 340B Program offerings. He has significant experience in the management of cross-functional teams and strategic transformational engagements with an expertise on institutional, retail/outpatient, specialty and long-term care pharmacy settings. Fabian also served in the U.S. Army and reached the rank of Captain. During his military career, he took leadership roles in the management of the $7B drug budget for the Department of Defense, oversaw the implementation of the Uniform Formulary cost-reduction initiatives, and implemented process improvements to mitigate drug diversion and enhance pharmaceutical supply chain across international borders. Prior to PwC, Fabian was responsible for pharmacy services operations at a large healthcare system in Houston. He holds a Doctor of Pharmacy (PharmD) from Rutgers University and MBA from Rice University. He is also a licensed pharmacist in the States of NJ & TX.

Jason Madden is a partner in the corporate department and a member of the Health Care Group. His practice focuses on representing healthcare clients, including hospitals, physician groups, not-for-profit corporations, private equity firms and other financial institutions. Jason provides legal advice on a wide range of transactional and regulatory matters, including mergers, acquisitions and financings; fraud and abuse compliance; Health Insurance Portability and Accountability Act (HIPAA) and data privacy; and general corporate and business planning. In addition, Jason actively participates in pro bono matters, representing not-for-profit organizations on a variety of matters, and is an active member of the American Health Lawyers Association (AHLA). Jason has led the Proskauer’s Election Protection Call Center during the last two election cycles.

Steven L. Kelley, FACHE, has been the President & CEO of Ellenville (N.Y.) Regional Hospital since 2003. He has a diverse background in computer, research and healthcare industries. Under Steve’s leadership, Ellenville Regional Hospital has been recognized with many national and regional awards for patient safety and medication safety. Ellenville Regional Hospital has been recognized by the National Rural Health Association as one of the Top 20 Critical Access Hospitals in the Country for Quality and has been a leader in New York State in the areas of quality management and rural health. Ellenville Regional Hospital presented to 19 different conferences between 2018 and 2019 and was recognized for leadership in many different areas. Steve holds an MBA in Health Systems Management. He is a fellow of the American College of Healthcare Executives, which denotes national Board Certification in Healthcare Management.

Originally from North Carolina, James has served in various senior management positions within continuum of care organizations including skilled nursing facilities throughout the East Coast. He currently serves as the Chief Executive Officer of Andrus on Hudson, where he is leading the organization into its next exciting chapter of providing an elevated range of services to the community. Prior to AOH he served as CEO and Administrator of Fairview, located in Groton, Connecticut, where he was responsible for the transformation of the organization into a continuing care provider including skilled nursing services, independent rental housing, ancillary service lines and the development of an independent, age-restricted, entry-fee housing community. A 2015 recipient of the “Forty Under 40” award, James received a Bachelor of Arts from the University of Tennessee, an MBA from Pace University, Lubin School of Business, and is a licensed Nursing Home Administrator. His extensive board experience includes serving as Board Chair of LeadingAge Connecticut, Board Treasurer of LifeLinks CLASS, Inc. and Board Treasurer of Always Home, Inc.

Jonian Rafti is an associate in the Corporate Department and a member of the Health Care Group. Since law school, his practice has exclusively focused on representing a variety of clients in the health care sector, including hospitals and health systems, physician organizations, telehealth platforms, and digital health companies. Jonian provides legal advice on a range of regulatory, corporate, and transactional matters governing the practice of medicine and the health care industry, including: federal and state fraud and abuse compliance; HIPAA; scope of practice limitations; telehealth encounter requirements; practice expansions; and general corporate and business planning. Jonian is a Certified Information Privacy Professional (CIPP/US). As a law student, he worked at the Charities Bureau of the New York State Office of the Attorney General on matters affecting state not-for-profit corporations.