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Purchase, NY Partners

Managing Partner - James R. D'Arcangelo, CPA

Mr. D'Arcangelo is the Managing Partner of the Firm's Westchester office and is in charge of the Firm's computer consulting and systems integration activities. Mr. D'Arcangelo has twenty-seven years of experience in providing consulting, accounting, tax information technology consulting and management advisory services to a variety of clients.

Mr. D'Arcangelo has been responsible for advising clients in assessing their computer and system requirements, selection of computer hardware and software, and providing assistance in the implementation of automated accounting and management decision support systems. He has designed training materials and instructed asset based lenders' audit staff in the utilization of computer assisted audit techniques. He is a past President of the Westchester Chapter New York State Society of Certified Public Accountants, and has held all official positions of the Chapter.

He has been committee chairman for the New York State Society's Computer Use and Data Processing Committee, member of the New York State Society's Cooperation With Bankers Committee, Chairman of the Loan Officer's Workshop Committee of the Westchester Chapter of Certified Public Accountants, and Chairman of the Management Advisory Service Committee of the Westchester Chapter of Certified Public Accountants. Mr. D'Arcangelo is a frequent speaker on various computer topics, including most recently at the MIS Training Institute's Auditmation '96 Conference and Annual Conference of the New York State Society of Public Accountants.

Mr. D'Arcangelo is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants, the Information Systems Audit and Control Association, the Accountants Computer Users' Technical Exchange (A.C.U.T.E.), and the Association for Systems Management. Mr. D'Arcangelo has a Bachelor of Science Degree in Accounting from New York University.

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Audit and Tax Partner - Vincent P. Pancaldo, CPA

Mr. Pancaldo has over thirty-two years of public accounting experience. He works extensively with real estate companies, HUD housing projects, a variety of commercial enterprises and nonprofit organizations. His experience includes directing the independent audits, reviews and compilations of many real estate engagements, participating in many IRS audits as well as other specialized services including specific compliance reporting. He is the Partner-in-Charge of many OMB Circular A-133 audit and low income housing tax credit engagements for various governmental agencies. He also participates in internal and external audits for school districts in New York State.

He served as a Board Member of the New York State Society of Certified Public Accountants and was Past President of the Westchester Chapter. He has been a committee chairman of the Westchester Chapter's committee on accounting and auditing, was a member of the New York State Society's Nonprofit Committee and served as a Westchester representative of the New York State Society's Government Relations Committee.

 He is presently on the Government Accounting and Auditing Committee and has been a frequent speaker at various events and seminars. Mr. Pancaldo is licensed in both New York State and Massachusetts and has a Bachelor of Business Administration degree from Pace University.

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Audit and Tax Partner Alfred F. Thoben, CPA

Mr. Thoben is a partner of D'Arcangelo & Co.,LLP and is in charge of government services in the Firm's Purchase office. He has extensive experience in advising governmental clients on financial and operational matters. Mr. Thoben is a former senior manager with KPMG Peat Marwick responsible for major client assignments including the audit of the City of New York, which included the New York City Board of Education. His experience includes auditing, accounting, tax, management advisory services for many government organizations.

He is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants and the New York State Government Finance Officers Association. He has been a member of the Public School Committee of the New York State Society of Certified Public Accountants. He has lectured to various groups on topics related to government accounting.

Mr. Thoben has a Master of Science degree in Accounting from New York University, and a degree (Magna Cum Laude) in economics from St. Francis College, Brooklyn.

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Audit and Tax Partner – Debra A. Marello, CPA

Debbi is a partner in the Firm's Westchester office. She has over twenty years of experience in providing accounting, external auditing, internal auditing and tax services to a variety of clients, including SEC engagements. She is a member of the Firm's quality control committee and is responsible for training the audit staff on new pronouncements and quality control issues.

She is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, the Institute of Internal Auditors and an associate member of the New York State Association of School Business Officials. Debbi currently serves on the Nonprofit Organizations Committee of the New York State Society of Certified Public Accountants and the Westchester Chapter's Accounting and Auditing Committee and is a former member of the Banking Committee of the NYSSCPA. Beginning June 1, 2008, she is a member of the Board of the Westchester Chapter of the New York StateSociety of Certified Public Accountants.

She is a past Board member and Chair of the Pleasantville Ambulance Corps, a member of the Thornwood Fire Department Ladies Auxiliary, and a volunteer within the Westchester - Putnam Council, Boy Scouts of America, currently serving as Troop Committee Chair for Troop 1 Valhalla and the Mohican District Advancement Chair.

Debbi graduated from Pace University with both a Bachelors and a Masters degree in Accounting. She is a certified public accountant licensed to practice in New York State.

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Senior Tax Advisor - John J. Pearl, CPA

Mr. Pearl was formerly the Partner-in-Charge of the Firm's tax department. He is presently employed by the Firm as a tax consultant and advisor. He has forty years of experience in providing accounting and tax services to a wide variety of clients. He is a member of the American Institute of Certified Public Accountants, Tax Division; New York State Society of CPA's and the Massachusetts Society of CPA's.

He is a past Chairman of the Relations with the Internal Revenue Service Committee of the New York State Society of CPA's. He is presently Co-Chairman of the Federal and State Tax Committee of the Westchester Chapter. His prior committee service in the American Institute of CPA's and the New York and Massachusetts State Societies of CPA's include Federal Taxation, New York State Taxation, Interstate Taxation, Tax Practice and Responsibilities in a Tax Practice.

He is a member of the faculty of the Foundation for Accounting Education and is a frequent speaker at state society and firm sponsored continuing education programs.

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Audit and Tax Partner – David W. Brown, CPA

Mr. Brown has over 34 years of public accounting experience and concentrates almost exclusively in government, school district and nonprofit organizations. He also had 2 years experience as an internal auditor for the City University of NY. Mr. Brown joined D'Arcangelo & Co., LLP in December of 2006 to head up its School District Audit Department in the Purchase, NY office, after having been in his own practice since October 1986, which also handled small business and individual tax clients. He has had extensive experience in assisting several governmental agencies with their implementation of GASB #34 as well as auditing Westchester and Putnam County school districts and a component unit of the largest town in Westchester County.

Mr. Brown is a former member of the National Review Committee for the Certificate of Achievement in Financial Reporting of the Governmental Finance Officers' Association, and a former discussion leader for Public School Accounting and Auditing for the Foundation for Accounting Education from 1989 - 1998 for which he received the Distinguished Discussion Leader and Outstanding Discussion Leader awards for the 1990-91 and 1991-92 years respectively. He also taught at the Graduate Level at Pace University's Dyson College of Arts and Sciences in the MPA Program.

Mr. Brown is currently a member of the Public Schools Committee of the NYS Society of CPA's and was a former member of the Governmental and Accounting Review Services committees. Mr. Brown is also a member of the American Institute of Certified Public Accountants, the NYS Society of Certified Public Accountants and NYS Association of School Business Officials. He has also spoken at the NYS Association of School Business Officials spring workshops in Albany and Suffern, NY. Mr. Brown has a Bachelors of Business Administration in Public Accounting from the Bernard M. Baruch College of CUNY.

Audit and Tax Partner - Anthony Pennella, CPA

Mr. Pennella is a partner in the Firm's Westchester office of D'Arcangelo & Co., LLP. He has over twenty years of experience providing client services to real estate and commercial clients, HUD housing projects, health care entities and nonprofit organizations. His experience includes providing auditing, review and compilation services to many for profit and non-profit organizations as well as providing management advisory and tax services to a wide variety of clients.

He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. He has been a member of the New York State Society of Certified Public Accountants Accounting and Review Services Committee. Mr. Pennella has a Bachelor of Business Administration degree in Accounting from Iona College. He is a certified public accountant licensed to practice in New York State.

Tax Partner - Barbara Greene, CPA, CFP®

Barbara Greene is the partner in charge of the Purchase office tax practice. Barbara has over 35 years experience in tax compliance and planning for corporations, partnerships, individuals, estate and trusts. Prior to joining D'Arcangelo, she was a partner of Brown and Greene, CPA's, LLP. She also has eleven years experience at KPMG, LLP where she was a senior audit manager.

Barbara specializes in estates and trusts and obtained her CERTIFIED FINANCIAL PLANNER™ certification in 1988. She works extensively with individuals to help them manage their finances and plan for major life events, such as saving for college and planning for retirement.

Ms. Greene is a member of the American Institute of Certified Public Accountants, Tax and Personal Financial Planning divisions, and the New York State Society of Certified Public Accountants. She is a graduate of St. John's University. She is a certified public accountant licensed to practice in New York State.

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