James C. Daniels
CPA, Managing Partner

Jim earned his BS from Binghamton University in 1976. His audit, accounting and tax practice includes manufacturing, wholesalers, retailers, health care providers, professional service corporations, engineering and agriculture. Jim specializes in tax planning and consulting services of closely held businesses. He also performs practice monitoring (peer review) services for other accounting firms throughout New York State. He is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants.  He serves on boards and committees of Chenango County Habitat for Humanity, Binghamton Rotary Club, JHI, The Chenango River Theatre, and the UHS Foundation.  Jim is a graduate of the 1996 Broome Leadership Institute and a past chair of the Binghamton University Foundation Community Campaign.
jdaniels@davidsonfox.com

John D. Cummiskey
CPA, Partner

John is a graduate of King's College and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He is a member of the Board of Directors of the Southern Tier Chapter of the New York Society of Certified Public Accountants, and past president of the Chapter.  He presently serves on the Board of Directors for Dress for Success - Binghamton.  John has been associated with Davidson, Fox & Company since 1971, specializing in accounting and auditing of manufacturers, retailers, wholesalers, construction contractors and various not-for-profit organizations. His experience in the tax area includes a variety of business, individual and estate concerns. jcummiskey@davidsonfox.com

Catherine A. Maliwacki
CPA, Partner

Cathy is a graduate of Binghamton University and holds both an MS and BS in Accounting.  She is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants and a member of the AICPA Information Technology Section.  Her accounting and tax practice clients include engineering firms, retailers, wholesalers and closely held businesses.  Her areas of expertise include auditing/accounting for closely held businesses, issues related to employee stock ownership plans, tax planning and consulting, and assistance with systems analysis and implementation of accounting software.  Cathy is active in the Greater Binghamton Chamber of Commerce.  She currently serves on the Chamber's Board of Directors, the Recognition and Awards Committee and the Small Business Council Executive Committee.  Cathy actively volunteers her time with many local not-for-profit organizations including: Binghamton University Foundation, United Way of Broome County and the YWCA.  She is also a member of Harpur Forum and the Leadership Committee for the Women's Fund of the Community Foundation for South Central New York. cmaliwacki@davidsonfox.com

Patrick J. Price
CPA, Partner

Patrick earned his BA in Economics from Cornell University and holds an MS in Accounting from Binghamton University. He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants and has served as an officer and past President of the Southern Tier Chapter of the NYSSCPAs. His practice is concentrated in all areas of taxation and tax planning for individuals, businesses, and fiduciaries. He specializes in valuations of closely held businesses and estate, gift and trust taxation. Patrick served as an Allocation Panel Chair and member of the Community Services Division of the Broome County United Way. He is a member of the Cornell Club of the Southern Tier, the Binghamton Club, the Binghamton Country Club, and the Estate Planning Council of Southern New York. Patrick is also a 2000 graduate of the Broome Leadership Institute.
pprice@davidsonfox.com

Mark A. Wasser
CPA, Partner

Mark is a graduate of The State University of New York College at Oswego. He is a member of the American Institute of Certified Public Accountants and the New York Society of Certified Public Accountants. Mark’s practice includes contractors, health care practices, retailers and real estate agencies.  He specializes in accounting, tax and consulting services for closely held businesses.  Mark actively volunteers his time as a Board Member and advisor to various, local not-for-profit organizations including: Binghamton University Foundation, Broome Community College Foundation, The Greater Binghamton Chamber of Commerce, Visions Federal Credit Union and Endicott Sertoma.  He is also a Board Member of The Binghamton City Club and the Treasurer of Vestal Hills Country Club.  Mark is a 2004 graduate of the Broome Leadership Institute and Vice-President of the BLI Alumni Board of Directors.
mwasser@davidsonfox.com

Richard A. Usher Jr.
CPA, Partner

Dick Usher is a graduate of Hamilton College with a BA in Economics and a graduate of Rutgers University with an MBA in Professional Accounting.  He is a member of the New York State Society of Certified Public Accountants and of the American Institute of Certified Public Accountants.  His areas of concentration include closely-held businesses, with specialization in not-for-profit organizations and construction contractors.  He is a member of the Liverpool Chamber of Commerce, and volunteers his time to local not-for-profit organizations.  Dick heads up our Syracuse office.
rusher@davidsonfox.com

Jesse J. Wheeler
CPA, CFE, Partner

Jesse is a graduate of Binghamton University with a BS in Accounting.  He specializes in auditing and accounting for non-public businesses and non-profit organizations as well as forensic accounting.  His accounting and tax practice includes non-profit organizations, health care providers, manufacturing, and wholesalers.  Jesse is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.  He performs practice monitoring (peer review) services for other accounting firms throughout New York State.  Jesse is a past President of the Southern Tier Chapter of the NYSSCPA and a past chair of its Young CPA Committee.  He volunteers his time in various capacities for local non-profit organizations including United Way of Broome County and Binghamton University Foundation.  Jesse is a graduate of the 2008 Broome Leadership Institute.
jwheeler@davidsonfox.com

Eugene E. Banick
Of Counsel

Gene earned a BS from the University of Scranton. He has diversified tax experience, including 11 years with Coopers & Lybrand and several years with the IRS. He specializes in estate, gift tax and retirement planning, as well as corporate and individual taxation. Gene is a member of the New York State Society of Certified Public Accountants. He presently serves as the Treasurer of the Susquehanna Valley High School's "Dollars for Scholars" program. He was formerly on the Board of Directors of Lourdes Hospital and served as its Treasurer. He also served as Chairman of the Board of the Broome County Chamber of Commerce and President of the Estate Planning Council of the Southern Tier.
gbanick@davidsonfox.com