Pattison, Koskey, Howe & Bucci, CPAs, P.C.
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Our firm has experienced staff members in most industries including small business corporations, manufacturers, service corporations, municipalities (counties and towns), real estate development, non-profit organizations, financial institutions, insurance and telecommunications.

Company Timelime

Richard Koskey, CPA, Shareholder

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 1968-present
  • Bachelor of Arts in Accounting, Duke University, 1963

Richard's full bio »

Richard Koskey has assisted many individuals and helped businesses survive and flourish with his business acumen and tax knowledge. His personal concern with each and every client is reflected in his 40 to 50 year association with many of these people. He now works with the second and third generations of many family businesses.

Richard is a member of the AICPA in the Personal Financial Specialist Division, NYSSCPA, and was appointed to the State of New York Small Business Advisory Board in 2003 at behest of Governor George Pataki. From 1974-1994 Richard was a member of the Board of Directors for the Columbia Memorial Hospital and served as its Chairman from 1990-1994. He was instrumental in the formation of the Columbia County Economic Development Corp and served as its Chairman from 1998 to 2005. His other business affiliations outside of the firm include membership to the Board of Directors of First Niagara Financial Group, Beekman Country Club, and American Bio Medica Corporation. He is also a former member of the Board of Directors of Hudson River Bank and Trust, Gro Max LTD, and National Union Bank of Kinderhook. Richard is married with three daughters including Nancy Patzwahl, CPA who is the principal of the firm, and eight grandchildren.

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A. Michael Bucci, CPA, Managing Shareholder

  • Managing Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 2008-present
  • Equity owner and Treasurer, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 2003-present
  • Shareholder, Pattison, Koskey, & Rath, P.C., 1998 - 2003
  • Audit Director & Controller, New York State Bridge Authority, 1989 - 1998
  • Senior Manager, Ernst & Whinney, 1983 - 1988
  • Bachelor of Science in Accounting, Villanova University, 1983

Michael's full bio »

A. Michael Bucci has a diverse background of experience relating to governmental and corporate accounting and auditing both from an auditor's perspective, as well as a management perspective. Michael has over 30 years of experience in accounting and auditing and an extensive background in accounting-related control environments and systems analysis and development. He also specializes in audits of small business, government, and employee pension and profit sharing plans. Along with other key staff members, Michael's practice also includes municipal bookkeeping, accounting, and budget assistance.

Michael's main expertise rests in small business and income tax consulting. Michael has over 15 years experience in assisting small to medium size businesses in various aspects of financial management for these companies. Such services range from CFO for hire, internal audit, business merger and acquisition, accounting department design (including hiring staff), employee benefit plan design and compliance, to monthly and quarterly financial statement preparation and analysis, annual tax planning, and complete financial statement and tax return preparation.

Michael was named to First Niagara  Banks eastern regional advisory board in 2009. In addition he was the audit director and controller for NYSBA from 1988 to 1998.

Michael was an Audit and Consulting Manager with the international accounting firm Ernst and Whinney (Presently Ernst and Young) in Albany, NY. Here he was responsible for audit and consulting services to Manufacturing, Construction, Financial, Healthcare, Not-For-Profit, and Governmental industry clients. He was also employed as the Audit Director and Controller for the New York State Bridge Authority in Highland, NY. He was responsible for the implementation, maintenance and adequacy of all financial and management accounting and reporting systems, including responsibility for the Authority's system of internal accounting control review.

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Ned Howe, CPA, Shareholder

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 1985-present
  • Shareholder, Shallo, Galluscio, Bianchi & Fucito, P.C., 1977 - 1985
  • Bachelor of Science in Accounting, State University of New York at Utica, 1977
  • Associate of Applied Science in Business Administration, Columbia-Greene Community College, 1975

Ned's full bio »

Ned Howe embodies over thirty years of Professional Business and Accounting experience in Columbia County. He has been an active shareholder and Certified Public Accountant in two firms, joining PKHB in 1985. Howe is a member of the AICPA, NYSCPA, and the National Equipment and Business Brokers (NEBB). He has also served as Treasurer of Astor Home, Southlands Foundation, Hudson Boys' and Girls' Club, and most recently, Operation Unite New York.

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Jean Howe Lossi, EA

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 2003-present
  • Enrolled Agent, Pattison, Koskey, & Rath, P.C., 1981 - 2003
  • Enrolled Agent, Pattison, Koskey, Rath & Florio, P.C., 1992 - 1993
  • Enrolled Agent, Pattison, Koskey, & Lawrence, P.C., 1975 - 1981
  • Enrolled Agent, R.H. Pattison & Co., 1971-1975
  • Bachelor of Business Administration in Accounting, State University at Albany

Jean's full bio »

Jean Howe Lossi joined the firm in 1971 and has over 35 years of extensive public accounting experience. She is a graduate of the State University of New York at Albany and specializes in tax.

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Suzanne Muldoon, CPA, Shareholder

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 2003-present
  • Manager, Pattison, Koskey, & Rath, P.C., 1987-2003
  • Bachelor of Arts in Management, Hartwick College, 1987

Suzanne's full bio »

Suzanne Muldoon joined PKHB in 1987 and became a shareholder in 2003. Her areas of expertise include everything from auditing and small business taxation to personal business clients and bookkeeping. She is a member of the AICPA and NYSSCPA. Suzanne is a happy mother of two.

Contact Suzanne at

Nancy Patzwahl, CPA, Shareholder

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 1997-present
  • Senior Manager, KPMG, LLP, 1987 - 1995
  • Bachelor of Science in Business Administration with a Concentration in Accounting, University of Vermont, 1987

Nancy's full bio »

Nancy Patzwahl has over two decades of experience dealing with Estate, Trust and Gift Taxation. After College, Nancy began working at KPMG, LLP where she supervised the audits of major financial institutions (including Fleet Bank, Trustco, and Albany Savings Bank among others). Here she gained experience developing audit plans, evaluating internal controls, as well as preparing proposals for potential clients. She has only built upon this experience in her more than ten years at PKHB where she prepares Individual, Corporate, Fiduciary and Estate Tax returns, and provides consulting services to newly formed businesses, bookkeeping, and records management. She is a licensed insurance agent, is a member of the AICPA and NYSSCPA, and is a member of the Board of Trustees of Columbia-Greene Community College, where she served as Chair from 1995-2010. In 2014 Nancy was named to the Board of the Kinderhook Bank.

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Brad W. Cummings, CPA, CVA, Shareholder

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 2003-present
  • Manager, Pattison, Koskey, & Rath, P.C., 1994 - 2003
  • Bachelor of Business Administration in Accounting, Hofstra University, 1994

Brad's full bio »

Brad Cummings has worked with PKHB since 1994, becoming a shareholder in 2003, and Partner in charge of the Catskill office shortly thereafter. He embodies a vast area of expertise including auditing experience in county, town, and village governments as well as non-profit organizations. From more than a decade of personal experience, Brad has obtained tax preparation and advisement knowledge in non-profit, trust, corporate, partnership, and personal entities. Brad was added to the Bank of Greene County’s advisory board in 2014. He is also a member of the National Association of Certified Valuation Analysts giving him the additional title of CVA. Brad currently serves as Treasurer of the Catskill Rotary Club and the Catskill Education Foundation. He lives in Greene County with his wife and two children.

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Matthew VanDerbeck, CPA, Shareholder

  • Shareholder, Pattison, Koskey, Howe & Bucci, CPAs, P.C., 2008-present
  • Audit Senior Manager, PricewaterhouseCoopers, 1998 - 2008
  • Audit Senior, Alexander, Aronson, Finning & Co. CPAs, 1996 - 1998
  • Masters of Science in Accounting, Bentley College, 1996
  • Bachelor of Science in Accounting, College of Saint Rose, 1995

Matthew's full bio »

Matthew VanDerbeck has over 18 years of experience in accounting and auditing with extensive experience in the for-profit industry. While working in Boston, MA after graduate school, Matthew worked as an in charge auditor primarily on for-profit and pension audits. This included the preparation of related informational returns. Matthew relocated back to Albany, NY with his family in 1998 and joined the international accounting firm of PricewaterhouseCoopers. Here he was able to further develop his experience working on larger not-for-profit entities including colleges and universities, private schools, unions, governmental entities, other not-for-profits, non-public and public for-profit entities. Matthew also has experience performing internal audit services and other services such as internal controls risk assessments in compliance with Sarbanes Oxley 404 regulations.

In addition to being dedicated to client service, Matthew is technically sound in accounting and auditing matters and heads up PKHB's quality control practice.

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Gary F. Newkirk, CPA, Shareholder

  • Shareholder, Pattison, Koskey, Howe, & Bucci, CPAs P.C., 2014
  • Managing Director, Pattison, Koskey, Howe, & Bucci, CPAs P.C., 2013
  • Shareholder, Gary F. Newkirk CPA P.C., 1991-2012
  • Senior Accountant, Thomas J Doerr CPA, 1985-1990
  • Bachelor of Science in Accounting, Marist College, 1985

Gary's full bio »

Gary Newkirk has over 25 years of experience in accounting, with a concentration in individual and small business taxation, including trust, partnership. LLC, and corporation tax returns. Having worked with businesses and managed a firm for over 25 years, Gary has experience with many facets of operating a business. His consulting services include accounting system design, payroll implementation, sales tax administration, business development, and tax planning.

Gary has also consulted for not for profit organizations and municipalities. He has many years of experience in budget preparation, municipal bookkeeping services, and financial reporting to governing boards.

Contact Gary at

N. Thérèse Wolfe, EA

  • Senior Tax Director, Pattison, Koskey, Howe & Bucci, CPAs, P.C. 2010-present
  • Tax Manager, The Bonadio Group, 1999-2010
  • Tax In-Charge, KPMG LLP, 1997-1999
  • Bachelor of Business Administration, Siena College, 1997

Thérèse's full bio »

Thérèse has over 16 years of experience in taxation and accounting gained from practice with two large firms in upstate New York. After working for the international firm of KPMG LLP in Albany, Thérèse has spent the last fifteen years providing a comprehensive array of tax and consulting services to her clients. She specializes in tax planning and preparation for the complex needs of business owners and their closely-held businesses. This has included business start-ups, financial plans and projections, business and income tax planning and preparation, and representation before taxing authorities. Thérèse commits herself to the highest level of client service by working closely with and understanding the needs of her clients.

Contact Thérèse at


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