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Ralph W. Esposito is a Partner with Loeb & Troper and has provided both audit and consulting services to a full spectrum of not-for-profit and health care clients for more than 27 years. In addition to his audit responsibilities, Mr. Esposito is involved with providing reimbursement consulting services to numerous agencies providing residential, day programming, habilitation, health care and education services. He also provides consulting services to many agencies providing foster care services. Mr. Esposito has presented seminars on reimbursement, accounting and reporting for various not-for-profit and health care organization. He has written articles for the CPA Journal and has assisted in the preparation of NYSSCPA responses to the Auditing Standards Board on Proposed Statements of Auditing Standards. Mr. Esposito received a bachelor of business administration degree from Bernard M. Baruch College and has completed postgraduate studies at Baruch. He is a certified public accountant in the State of New York and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants (NYSSCPA), where he was a member of the Not-for-Profit Organization Committee. Prior to that he was a member of the Auditing Standards and Procedures Committee, a senior technical committee, and the Committee on Health Care Institutions. He is also a member of the Hospital Financial Management Association. | 