A founding member of the firm since 1980, Joe is a Certified Public Accountant with thirty-eight years of practice in the healthcare industry, Joe has lectured extensively throughout New York State on reimbursement concepts and financial reporting. His lengthy involvement with associations and committees dealing with healthcare include the Hospital Financial Management Association and the Technical Advisory Committee for the Nursing Home Accounting and Reporting Manual. Joe was sought out by the New York State Department of Health, Office of Health Systems Management, as a member of the technical advisory group responsible for developing a new reimbursement methodology. He is a former chair of the Long-Term Care Committee for the Healthcare Finance Management Association (HFMA) and a member of the HFMA Annual Institute Committee, Hudson Valley Chapter. He also served as a director of the HFMA Hudson Valley Chapter, and has lectured for nursing home administrator courses at the C.W. Post campus of Long Island University.

Joe earned a Bachelor’s Degree in Business Administration from Pace University. He is a member of the New York State Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the healthcare Finance Management Association.

Contact Information:
Telephone: 631.265.6289
Cell Phone: 631-707-5748
Facsimile: 631.265.6523
Email: jmartello@horanmm.com

Wayne joined Horan, Martello, Morrone, P.C. in 1988, and received his Certified Public Accountant designation in 1993. Formerly a Senior Tax Manager with the firm, Wayne was promoted to Director in November 2005 and made Partner in early 2006. He is known as the “steady and sure one”, a testament to his dedication to the firm and its clients.

With expertise in auditing, accounting and taxation, Wayne has provided services to more than fifty healthcare facilities throughout New York State. His more than twenty-two years in the healthcare industry, has provided him with the know-how to effectively navigate the Medicare and Medicaid reimbursement systems, and an intimate familiarity with the rules and regulations relating those systems.

His expert proficiency in tax preparation and research results in the successful representation of clients in tax audits.

Wayne received a Bachelor of Science degree from Hofstra University, and is a member of the New York State Society of Certified Public Accountants(NYSSCPA), the NYSSCPA’s Suffolk Chapter General Taxation Committee, and the American Institute of Certified Public Accountants.

Contact Information:
Telephone: 631.265.6289
Facsimile: 631.265.6523
Email: wrobinson@horanmm.com

Suzanne Breit has been a certified public accountant since 1988 and has been a member of the firm since 1985. Along with celebrating her twentieth anniversary with the firm in 2005, Suzanne was promoted from Senior Tax Manager to Director in November of that year. In 2006, Suzanne made the transition from the tax department to the audit department and was promoted to Partner. She is known as the “care setter” because she sets the standard at HMM for dedication to her work and her concern for the professional needs of her clients. Her responsibilities include auditing (of both healthcare facilities and employee benefit plans), accounting and providing tax services to HMM’s clients. Along with her auditing experience of over twenty years, Suzanne has extensive experience in tax preparation, research and has successfully represented clients in tax audits. Suzanne has been involved in matters relating to more than fifty healthcare facilities throughout New York State. Her work requires an extensive practical knowledge of the Medicare and Medicaid reimbursement systems, and the rules and regulations relating those systems.

Suzanne also manages her firm’s employee benefit plan (EBP) practice, bringing value to clients by staying in front of ever changing EBP regulations. Suzanne is a member of the New York State Society of Certified Public Accountants Healthcare Committee, and the American Institute of Certified Public Accountants. She is also an active member of the NYSSCPA’s Healthcare Committee and NYSSCPA’s Suffolk Chapter Employee Benefits Committee. She also volunteers her time in in her local community.

Partner of HMM
L.I.U. – C.W. Post College, B.S.
Member of NYSSCPA, AICPA
25+ years in the Healthcare Industry
Responsible for auditing, accounting and tax services.

Contact Information:
Telephone: 631.265.6289
Facsimile: 631.265.6523
Email: sbreit@horanmm.com

James earned a degree in Accounting from Hofstra University. He is a member of the New York State Society of Certified Public Accountants and the American Institute of Certified Public Accountants. James joined HMM in 2004, earned his Certified Public Accounting designation in 2009 and is currently a partner at the firm. He has presented at various association conferences throughout the years and has been a regular at HMM’s annual seminar for most of his career.

James has been involved in matters relating to more than 100 healthcare facilities throughout New York State and is knowledgeable in:

• Budgets and projections
• Financial analyses of operations
• Preparing and auditing financial statements and third-party cost reports
• Grant and certificate of need applications
• Sales of facilities including valuation and closing adjustments
• OMIG audits, including successfully challenging proposed OMIG adjustments
• Regulatory issues such as Executive Order 38 and NYS’s withdrawal of equity limitations
• Medicaid reimbursement and rate appeals
• Universal Settlement

Contact Information:
Telephone: 631.265.6289
Facsimile: 631.265.6523
Email: jbudd@horanmm.com

Brian P. Lee joined HMM in 2008, earned his Certified Public Accounting designation in 2011 and is currently a partner at the firm. Brian has experience working in matters relating to healthcare facilities throughout New York State and the Northeastern United States. He has experience with budgets, projections and operational studies as well as preparing and auditing financial statements, auditing employee benefit plans and preparing third-party cost report submissions. Through his work, Brian has successfully leveraged technology and data to develop successful strategies and bring results for clients.

As part of the New York State’s Medicaid Redesign efforts, Brian has assisted in the preparation of successful Partial Cap Managed Long Term Care (MLTCP), Certified Home Health Agency (CHHA), and Certificate of Need (CON) Applications.

Brian earned a Bachelor of Science degree from Loyola College in Maryland (now Loyola University Maryland) and a Master of Business Administration Degree from Hofstra University. He is a member of the New York State Society of Certified Public Accountants and is a member of the American Institute of Certified Public Accountants.

Contact Information:
Telephone: 631.265.6289
Facsimile: 631.265.6523
Email: blee@horanmm.com

Peter C. Vogel joined HMM in 2004, earned his Certified Public Accounting designation in 2008 and is currently a partner at the firm. He is knowledgeable in tax preparation as well as preparing and auditing financial statements, auditing employee benefit plans and third-party cost reports.  Peter has over ten years of experience in the healthcare industry and has been involved in matters relating to more than fifty healthcare facilities throughout New York State.

Peter earned a Bachelor of Science degree in Accounting from L.I.U. – C.W. Post. He is a member of the New York State Society of Certified Public Accountants and is a member of the American Institute of Certified Public Accountants.

A Certified Public Accountant who began his career in 1972, Dan Horan passed away in 2005 after a brief, yet devastating illness. While his loss is enormous for his colleagues, family and friends, the principals and staff at Horan, Martello, Morrone, P.C. proudly carry on his legacy of dedication, intelligence, and service.

A founding member of HMM in 1980, Dan successfully applied his practical knowledge of the Medicare and Medicaid reimbursement systems, the rules and regulations relating to those systems, and the administrative procedures employed by the State. He was an active member of the New York State Society of Certified Public Accountants Healthcare Committee, and chaired the annual Foundation for Accounting Education Healthcare Conference. He was a member of the State Society’s Governmental Accounting and Auditing Committee, and the Arbitration and Mediation Committee as well.

Dan was a frequent lecturer on the nursing home Continuing Education & New York State Health Facility Association circuit, speaking about matters dealing with compliance with State and Federal regulations. He was the developer of the Long-Term Education Institute for the Northern Westchester Healthcare Financial Management Association, and was a speaker at the Institute. Dan was also published in The CPA Journal of the New York State Society of Certified Public Accountants. Dan was a board member of the Huntington Crescent Club and its treasurer. His impact was particularly felt during his seventeen year association with the Open Heart Open Committee.