GASB 87, Leases

Warren Ruppel CPA

Marks Paneth LLP

• Managing Director with CBIZ Marks Paneth, part of a Top Ten accounting firm
• Author of CCH’s Knowledge-Based Audits of Not-for-Profit Organizations; Wiley’s Not-for-Profit Accounting Made Easy; and Not-for-Profit Audit Committee Best Practices
• Formerly the assistant comptroller of accounting for the city of New York, with overall responsibility for the city’s accounting and financial reporting
• Earlier in career with KPMG and Deloitte & Touche, serving numerous public sector not-for-profit and government audit clients
• Former board member and chair of the audit committee of the New York State Society of CPAs
• Appears quarterly as the government specialist on the CPA report distributed by SmartPros