Art earned a BS degree from Binghamton University. He specializes in audits of not-for-profit organizations and has earned a special American Institute of Certified Public Accountants certification in audits of non-profit and governmental organizations. He has accounting and tax clients in manufacturing, contracting and medical and dental services. Private foundations, trusts and estates comprise a significant portion of his tax practice. Art has also performed practice monitoring services for firms throughout the United States. He is a member of American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. Art is a member of the board of directors of the Handicapped Children’s Association of the Southern New York and has been its Treasurer for several years.








