Our People | Partnership Team | Management Team Payroll Audit Managers | Human Resources   Carol Westfall, CPA Co-Managing Partner cwx@snpcpa.com Carol has over 19 years of experience with labor unions and Taft Hartley funds. Along with traditional accounting and auditing services, Carol assists clients with their accounting systems and internal controls. She is also responsible for establishing and maintaining quality control policies and procedures and the professional development of our staff and overseeing the day–to–day operations of the firm including staff scheduling. Carol graduated from Hofstra University in 1985, joined Schultheis & Panettieri in 1986 as an audit staff professional and was promoted to partner in 1994. Carol is proud of the client services that S&P provides. "We are so much more than number crunchers. Our clients know that we are there to advise and offer guidance whenever they need it. It is inspiring to watch our clients achieve their goals and know that we provided them with the services they needed along the way." Carol is a member of the AICPA, NYSSCPA, and the International Foundation of Employee Benefit Plans.  In addition to New York, Carol is licensed to practice in Florida and South Carolina. Vincent F. Panettieri, CPA Co-Managing Partner vfpx@snpcpa.com Vinny provides accounting, auditing, and management advisory services to not–for–profit organizations, labor unions, and Taft Hartley employee benefit fund clients. Vinny prefers to spend a majority of his time in the field where he can nurture client relationships and provide accessibility to client issues and concerns. In addition to attending trustee meetings and providing one–on–one business advisory services to clients on special projects, Vinny coordinates Schultheis & Panettieri's recruitment efforts. Vinny's best quality is his genuine interest in people and his contagious enthusiasm. Vinny began his career with S&P in 1986 while attending Marist College; in 1989 he graduated and joined the firm full-time. He was promoted to partner in 1997. Vinny believes that the firm's greatest resource is its staff. "I have always felt that a good part of our success is attributable to our relationship with our staff. We really do care about our employees and often seek their advice as to how we can make their work environment as pleasant as possible. I think because we do try to communicate how important they are to the growth and profitability of our firm, that feeling is transmitted to our clients." Vincent is a member of the AICPA, NYSSCPA, and the International Foundation of Employee Benefit Plans. In addition to New York, Vinny is licensed to practice in Connecticut, New Jersey and Massachusetts.    Massimino Capone, CPA Partner mcx@snpcpa.com Max graduated from Hofstra University in 1992, joined Schultheis & Panettieri as an audit staff professional and was promoted to audit manager in 1997. He was promoted to partner in 2001. Max spends much of his time managing field audits, training and supervising new employees, and assisting clients with accounting issues. Max is also responsible for reviewing completed work as it comes back to the office. Max is a member of the AICPA, NYSSCPA and the International Foundation of Employee Benefit Plans. In addition to New York, Max is licensed to practice in Connecticut.   James Heinzman, CPA Partner jhx@snpcpa.com "I have several friends who work for "Big 6" accounting firms and I have worked for a mid–sized accounting firm myself. I assure you that there are few accounting firms who care for their clients and employees like S&P." James joined Schultheis & Panettieri in January 1992 and graduated from Long Island University at C.W. Post later that same year. During 1996 and 1997 James worked for a mid-size accounting firm in New York City where he gained valuable management and corporate experience. He was promoted to partner in 2003. In 1998 James returned to S&P as an audit manager. He currently spends most of his time assisting new clients with their various issues and managing initial audits of labor unions and related multi-employer benefit funds. James also spends a significant amount of time on special projects for clients relating to mergers, expense analysis, and system analysis. He often gives seminars for the New York State Society of CPAs on current issues in the Multi-Employer Taft Hartley Fund arena. James is a member of the AICPA and NYSSCPA. In addition to New York, James is licensed to practice in Connecticut and New Jersey. Donna Panettieri, CPA Partner dpx@snpcpa.com Donna graduated from LeMoyne College in 1987, joined Schultheis & Panettieri as an audit staff professional, received her license in 1992 and was promoted to audit manager shortly thereafter. She was promoted to partner in 2004. Donna's time is split between completing and managing field audits where she not only offers guidance to the audit staff but handles client issues as well, and checking completed assignments as they come back to the office. Donna is a member of the AICPA and NYSSCPA.   Patricia Bates, CPA Partner pbx@snpcpa.com "It's a great place to work if you have a family. The firm offers part time positions to professionals with children." Pat joined Schultheis & Panettieri in 1989 and currently provides audit, accounting and tax services to a variety of clients, which include employee benefit funds, not–for–profit organizations and small corporate accounts. Pat also performed agreed–upon procedures, also known as payroll audits, before the firm established its payroll audit department. She was promoted to partner in 2004. Prior to joining S&P, Pat worked as a controller of a division of a publicly held chemical company where her duties included overseeing the accounting department, preparing budgets and financial statements and providing guidance in the installation of a new computer system. Pat began her accounting career working three years in a large accounting firm as an audit senior where she provided audit and tax services to a variety of clients that included both privately held and publicly held manufacturers and retailers. Pat graduated from Hofstra University in 1980 with a BBA in accounting. Pat returned to Hofstra part-time in 1987 to complete all of the undergraduate work required for a BBS in computer science. Pat is also a proud veteran of the United States Air Force where she served for four years as a Russian Linguist, stationed both stateside and abroad, prior to attending college. Pat is a member of the AICPA and the Suffolk Chapter of the NYSSCPA. In addition to New York, Pat is licensed to practice in South Carolina. Peter Murray, CPA Partner pmx@snpcpa.com   Peter graduated from King's College in 1995 and joined Schultheis & Panettieri in December of 1997.   He was promoted to audit manager in 2003.  Prior to working at Schultheis & Panettieri, Peter worked as a field auditor for the Pennsylvania Department of Revenue.   Peter spends much of his time managing fieldwork for many of Schultheis & Panettieri's labor union and benefit plan clients.  He also works closely with new clients evaluating and establishing continuing auditing procedures.  In addition, Peter also works on various special projects relating to benefit fund mergers and agreed upon procedure engagements.   Peter is a member of the AICPA and the NYSSCPA. Richard Prantil, CPA Parter rpx@snpcpa.com "It is a pleasure to work in an atmosphere where every individual of the firm shows the same level of commitment to the client regardless of their position in the organization." Richard graduated from CW Post in 1984. He joined Schultheis & Panettieri in 2001 and currently handles accounting and auditing services for the firm's corporate and personal tax clientele. Prior to joining the firm, Richard was employed by the NYC Comptroller's Office where he audited vendors who provided goods and services to the City. Subsequent to his work at the Comptroller's office, Richard worked for over 15 years at a small CPA firm personally handling tax and accounting functions for various corporate clients in the restaurant, catering, retail, and construction industries. Richard is a member of the AICPA and NYSSCPA. Sharon Haddad, CPA Partner shx@snpcpa.com   "Although we have experienced tremendous growth since I joined the firm, it has still maintained that family-like atmosphere."   Sharon joined Schultheis & Panettieri in 1997 and was promoted to a managerial position in 2003.  In addition to her field audit supervisory functions, Sharon performs expense allocation studies and has conducted numerous office seminars on topics such as fraud prevention and detection.   Sharon received her B.S. in Accountancy from SUNY Old Westbury in 1997 and became a CPA in 1999.  Prior to joining Schultheis & Panettieri, she was employed as the head bookkeeper at a large supermarket chain.   Sharon is member of the AICPA and the NYSSCPA. ©2000 Schultheis & Panettieri LLP, All Rights reserved.