Susan Cummo

Payroll Audit Manager

Sue graduated Adelphi University in 1989. She began conducting and reviewing payroll audits for various labor organizations and multiemployer benefit funds throughout the tri state area. Sue joined Schultheis & Panettieri, LLP in 2001 as a Senior Payroll Auditor and was promoted to Payroll Audit Manager in 2017.


As a key member of the Schultheis & Panettieri, LLP family, Sue’s primary responsibilities include training and managing staff and reviewing their workpapers. She has a strong work ethic and hands-on approach to problem solving and expects this of her staff. She also plays a major role in developing and maintaining client relationships. Her ability to communicate effectively with our clients and resolve issues when they arise makes her a major asset to her clients and the firm. 

Industry Participation

Sue has attended numerous conferences regarding collection procedures for multiemployer benefits funds that have been sponsored by the International Foundation of Employee Benefit Plans and plays a key role in the planning and coordinating of the firm’s in house continuing education seminars.