LEAF SALTZMAN - Key Persons
Job Titles:
- Certified Public Accountant
- Partner
Albert D. Manganelli, CPA provides his clients with more than your typical accounting and tax services. His strengths can be seen mostly during a business strategy planning session, working side-by-side with a company's management team to discuss business and operational issues that are impacting them financially. Albert advises closely held business owners on a variety of issues, including: pension and financial planning, personal and corporate tax planning, international accounting and auditing and estate planning. In addition, as an Enrolled Agent with the IRS, Albert is invaluable during federal, state and city tax arbitration cases.
He joined the Firm in 1994, after he and his father merged their family owned and operated accounting practice with Leaf, Saltzman, Manganelli, Pfeil & Tendler, LLP. "The merger allowed me to offer a broader spectrum of resources to our clients, many of whom have been with us for forty to fifty years," says Albert.
Albert services a vast array of industries, including construction, real estate, waste disposal, medical and legal. In addition, blending his love for horses and fine wine, Albert has developed an expertise in providing accounting and business planning guidance to horse farms, as well as the restaurant and catering industries.
Albert is a Certified Public Accountant in both New Jersey and New York, as well as a Licensed Enrolled Agent with the Internal Revenue Service. He is a member of the American Institute of Certified Public Accountants (AICPA), New Jersey Society of Certified Public Accountants (NJSCPA), New York State Society of Certified Public Accountants (NYSSCPA), and the National and New Jersey Societies of Enrolled Agents.
A graduate of Boston University, Albert obtained a Bachelor of Science degree in Broadcast Communications.
Betsy Sosa, CPA, has over 25 years of finance and accounting experience. She started her career with Citibank NA and joined Leaf, Miele, Manganelli, Fortunato & Engel LLC in 2007.
Over the years, Betsy has assisted businesses with strategic planning, management assessments and tax planning in a wide range of industries including but not limited to real estate, restaurants, medical practices, legal practices, franchises, transportation, retail, warehousing and logistics, manufacturing and construction.
Betsy obtained a Bachelor's of Science degree in Accounting and an Executive MBA with a concentration in Finance from Rutgers University. She is a Certified Public accountant in New Jersey and a member of the New Jersey Society of Certified Public Accountants (NJSCPA).
Betsy lives in New Jersey with her husband Alex and they are the proud parents of four young men. She is committee member of the North Essex Chamber Women 2 Women Group. Betsy has been a Catechist since 2001 and is an active member of St Josephs in Maplewood
Gerard Esposito began his accounting career with Ernst & Young supervising financial audits, SEC investigations, and due diligence reviews. He held senior financial and operating positions in large and medium sized firms including Morgan Stanley and Sesame Street before establishing his own firm for 16 years.
James Quintas CPA is a partner in the firm that works with various individuals and businesses with tax planning and tax compliance issues. He has over twenty years of experience primarily with closely-held businesses and related individuals. He has extensive experience managing clients with multistate and financial statement requirements and has been with the firm since 2005.
His experience in these areas allows him to provide guidance into the challenges and opportunities his clients face in today's complex environment. He has experience in federal, state, payroll and sales and use tax. He also has experience with financial statement preparation of closely-held business. James works on a number of the Firm's largest and most high-profile clients. He is thought of as a trusted advisor and has dedicated his career to building strong client relationships and in providing excellent client service.
James has a BS in accounting from Montclair University and is a certified public accountant in New Jersey and New York and is a member of the New Jersey Society of Certified Public Accountants. James lives with in Ridgefield with his wife, Shantal, and their three sons.
Job Titles:
- Manager
- Member of the NJCPA
Joe joined the Firm in 2007 and works as a Manager of Audit and Review. Prior to joining the firm, Joe worked as the CFO for a large trucking carrier.
hroughout his career, Joe has served both public and private companies in various industries including construction, trucking and distribution as well as professional services. He oversees all aspects of the engagements, and has planned and managed audit, review, and compilation engagements for companies in these industries, in addition to providing accounting and auditing advice to his colleagues and clients for the industries served.
Joe is a member of the NJCPA and has been a Certified Public Accountant in the State of New Jersey since 1980.
Joe is a graduate of St. Francis College and resides in Succasunna, New Jersey, with his wife, Gloria who was and elementary school teacher for 20 years. Joe has three children and has been involved in Roxbury Soccer for several years including serving as President of Soccer Club and Tournament Director of the Roxbury Kick-Off Classic for 4 years.
Lawrence Leaf, CPA, PFS, ABV, is the partner-in-charge of the firm's private client and special services groups; he has more than 20 years of experience in accounting, audit, tax and financial planning. A former Price Waterhouse staff auditor, Larry joined the firm in 1991.
Lawrence has represented numerous clients who are in the process of being audited by the IRS and/or state taxation authorities. His clients and the legal community rely on him for his broad and in-depth background in the field, his creativity and his integrity. In addition, he works extensively with private foundations and provides estate administration and planning services for high-net-worth individuals.
A Certified Public Accountant in both New Jersey and New York, Lawrence also has an Accreditation in Business Valuation (ABV), and is a Personal Financial Specialist (PFS). He is licensed to practice before the United States Tax Court. Lawrence is a member of the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). Within the firm, he serves as managing partner, and is a member of the executive committee.
Lawrence earned a Bachelor of Science degree, with distinction, in Commerce from the University of Virginia. He also received his MBA in Finance and Taxation from New York University's Leonard N. Stern School of Business. Lawrence lives in Glen Ridge with his wife, Pamela, and their two children.
Louis Miele, CPA joined Leaf, Saltzman in 1982. Lou's strengths can be seen when he is assisting closely held businesses with financial and tax matters. He frequently advises clients in areas such as financial statement presentation, financing their business and personal assets, sales and mergers of business, compensation issues and succession planning. His clients also rely on him for corporate, personal and estate tax planning advice.
Job Titles:
- Manager
- Member of the NJCPA
Melissa joined the Firm in 2010 and works as a liaison to the Accounting and Auditing Quality Control Partner to manage and review all the audits within the practice. Prior to joining the firm, Melissa spent 10 years working for internationally and regionally recognized public accounting firms. Melissa is a systems-oriented manager with an understanding of financial and SEC reporting and 16 years of diversified accounting, auditing and tax experience.
Throughout her career, Melissa has served both public and private companies in various industries including construction, manufacturing and distribution, retail, employee benefit plans, not-for profit organizations, technology, professional services, and consulting. She oversees all aspects of the engagements, and has planned and managed audit, review, and compilation engagements for companies in these industries, in addition to providing accounting and auditing advice to her colleagues and clients for the industries served.
Melissa is a member of the NJCPA and actively participates in the Pay Forward campaign which alerts high school students to the rewarding opportunities of pursuing a degree in accounting.
A graduate of Kean University, she obtained a Bachelor of Science degree in Accounting. Melissa resides in Little Egg Harbor, New Jersey, with her husband, Steven and her children Steven, Lucas and Emma. She is an active member of her church, St. Theresa's in Little Egg Harbor, and in the Boys Scouts of America.
Michael A. Fortunato, CPA, CGMA, joined Leaf, Miele, Manganelli, Fortunato & Engel, LLC in 1978 and has been servicing his clients faithfully for 37 years. He specializes in advising closely held business owners on tax and financial matters, particularly insurance brokers and agencies, and the solid waste industry. Additional industry experience includes trucking, consulting, construction, manufacturing and distribution. Michael also provides litigation support services to the solid waste industry.
In the area of strategic planning, Michael frequently works with his clients on compensation issues, as well as succession planning and estate planning matters. Additionally, Michael has participated in many sales of closely held businesses, acquisitions and valuations.
Michael has been involved in the management of the firm by serving as a Trustee for the Firm's pension plan since its inception and is currently on the Firm's Compensation Committee. He is a Certified Public Accountant in both New Jersey and New York, and is a member of the American Institute of Certified Public Accountants (AICPA), New Jersey Society of Certified Public Accountants (NJSCPA), and New York State Society of Certified Public Accountants (NYSSCPA).
A graduate of Fairleigh Dickinson University, he obtained a Bachelor of Science degree in Accounting. Michael resides in Succasunna, New Jersey with his wife, Camille. Some of his outside activities include serving as the Treasurer of one of the largest Sportsmen's Associations in New Jersey for over 20 years.
Peter Engel, CPA joined Leaf, Miele, Manganelli, Fortunato, & Engel, LLC, in 1988. His clients rely on him for much more than accounting and tax planning advice. Peter works closely with management to assist with business and strategic planning issues that have a direct impact on a client's bottom line. He is also very knowledgeable in the area of computer consulting and has worked with clients throughout the Firm to select and implement accounting software for small businesses.
Peter's professional experience includes acting as an advisor for closely held businesses, assisting with business valuations; corporate, personal and estate tax planning; compensation and succession planning matters; and asset discovery. He has a wide range of industry experience, including insurance, manufacturing, legal, franchises, restaurants, printing, real estate and medical practices.
Peter obtained a Bachelor of Science degree in Commerce and Finance from Washington & Lee University, and his MBA in Finance and Accounting from Fairleigh Dickinson University. A Certified Public Accountant in both New Jersey and New York, Peter is a member of the American Institute of Certified Public Accountants (AICPA), New Jersey Society of Certified Public Accountants (NJSCPA) and New York State Society of Certified Public Accountants (NYSSCPA).
Peter and his wife, Helen live in Livingston, New Jersey and have two children, Harris and Morgan. Peter is on the Board of Temple Emanu-el of West Essex Men's Club and has served on the boards of several charities related to Autism. He has coached both soccer and lacrosse in the Livingston Recreation Programs and is active with special needs programs for children with autism in the State of New Jersey.
Scott joined the firm in 1988 and has over 25 years of experience working closely with small business owners and nonprofit organizations. His diversified experience and knowledge in accounting, auditing, tax preparation and planning is supplemented by our estate and trust specialists to bring our clients a team with depth and quality.
He is fluent in many aspects of the specialized requirements and concerns of nonprofits and consults regularly on their operating and reporting compliance matters. In addition, Scott oversees accounting, auditing and annual report preparation engagements for operating charities, private foundations and trade associations. He enjoys working closely with management and their staff to achieve these tasks with efficiency, high quality and emphasis on communicating the positive impacts of their activities.
Scott's business industry experience includes construction, real estate management and development, distribution and service industries. In addition to quality accounting, financial statement preparation and auditing services, Scott's engagements emphasize comprehensive tax planning to achieve optimum preservation of the business owners' wealth.
Scott received a Bachelor of Science degree in Accounting from Fairleigh Dickinson University in 1980 and is a licensed Certified Public Accountant in New York and New Jersey. He is a member of the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants (NYSSCPA) and New Jersey Society of Certified Public Accountants (NJSCPA).
Job Titles:
- Partner
- Member of the American Institute of Certified Public Accountants
William F. Murphy, CPA is the Partner-in-Charge of the Firm's Accounting and Auditing Quality Control Department. He joined the Firm in 1985, after briefly working for a New York City accounting firm that specialized in auditing mutual funds.
Bill primarily specializes in providing accounting and auditing advice to his own colleagues and his clients for industries that include construction, non-profit organizations, employee benefit plans and HUD related audits. Bill also outsources his quality control services to other accounting firms by providing Engagement Quality Control Review and inspections.
A Certified Public Accountant in both New Jersey and New York, Bill is a member of the American Institute of Certified Public Accountants (AICPA), New Jersey Society of Certified Public Accountants (NJSCPA), and New York State Society of Certified Public Accountants (NYSSCPA). In addition, he is a Certified Financial Planner and a member of the Financial Planning Association.