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    About Us

    Czarnowski & Beer LLP – A Leading New York Accounting Firm

    Recognized as one of New York’s top accounting firms representing cooperatives and condominiums, Czarnowski & Beer LLP provides a full range of services. Conveniently located in Midtown Manhattan, the firm offers its superior reporting and advisement services in both traditional and non-traditional areas of auditing and tax to a broad-based clientele.

    Confirmed by a triennial peer review process, Czarnowski & Beer LLP works to stay current on industry issues while following U.S. Government and AICPA Standards of Practice by utilizing exceptional in-house quality-control standards. This enables our highly-trained and experienced staff, along with important firm principal involvement, to offer your cooperative or condominium numerous suggestions and strategies, and resolve any questions you may have concerning the financial aspects of your organization! Czarnowski & Beer LLP strives for the highest client satisfaction in that our clients’ well-being and our service to those clients are the focus of all our endeavors.

    By remaining active within the real estate industry, Czarnowski & Beer LLP provides numerous resources to professional journals and real estate industry publications, as well as tools and work aids for the operation of your organization. The firm participates with governmental task forces on cooperative and condominium issues, local board member education organizations, such as The Council of New York Cooperatives and Condominiums, as well as several other industry-based organizations.

    Stephen W. Beer
    CPA, PFS, CCSA, Partner

    Stephen Beer has been practicing in the tax, accounting, and consulting industry for thirty years. Throughout his career, he has serviced a diversified clientele, including numerous not-for-profit organizations, as well as single property holding companies, to multi-faceted operating companies.  His attention remains focused in the areas of auditing, consultation, and fraud detection. Stephen prefers to remain involved when he is the engagement partner to personally supervise the engagement team both in our office and in the field. He has maintained a license to practice in the State of New York since 1988 and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Stephen has been an active member of a variety of the NYSSCPA's committees. His participation has most notably included serving as the Chairman of the Publications and Articles subcommittee. Additionally, Stephen writes articles for professional publications, speaks at guest lectures and sponsor seminars, teaches continuing education classes, as well as offers important education material to allow volunteer board members to enhance their skills in these niche industries.

    Contact Stephen Beer

    Avi Zanjirian 
    CPA, Partner

    Avi Zanjirian has been a valued member of Czarnowski & Beer LLP since 2007. As Audit Manager, Avi oversees the Audit Staff and is heavily involved in each client’s audit process. Avi’s skill set allows for the enhancement of the firm’s audit engagements and his friendly nature makes rapport-building with firm clientele effortless. In addition to Avi ensuring that all current procedures and standards are followed, his stellar ability as a mentor improves the performance of his team. Avi is a graduate of Queens College, where he earned a Bachelor of Arts Degree in Accounting. In his spare time, he enjoys spending time with his family and contributing to various charitable organizations in his community.

    Contact Avi Zanjirian

    Julie DiVita, Director of Operations

    Julie DiVita
    Director of Operations

    Czarnowski & Beer LLP welcomed Julie DiVita to its team in 2013. As Director of Operations, Julie leads the Administration Department as well as monitors the productivity of the staff as a whole and the firm’s deadlines. Julie’s considerable investigative and legal experience lends greatly to her ability to stay current with new procedures and laws, create development strategies, and enables her to create more of a structure to our business processes, especially in the Human Resources and Personnel Departments. In addition, due to Julie’s creative background, she was selected to launch and maintain the firm’s marketing campaign. Julie’s significant management skills and her personable disposition promotes organizational effectiveness and change. She motivates our staff both on an individual and team level.

    Contact Julie DiVita

    Our most important tasks are to offer a framework of protection for our clients, minimize taxes and costs, enhance revenue and personal tax aspects, and produce and deliver value and accuracy to our clients.

    Throughout the audit process, enhanced procedures, specific to every significant matter with a focus on the important issues encountered, are utilized. As a result, potential problems are identified and your Board becomes safeguarded.

    Upon completion of the audit, we provide our clients with organized and comprehensive presentation packages reflecting previously suggested course of action and the tools necessary to promote the confidence and longevity of your financial operation.

    A separate review of each engagement is performed by an independent staff professional. Our practice is structured to provide the draft Financial Statements to you well in advance of your loan covenant requirements and annual meeting.

    Ultimately, our goal is to provide you with personalized, quality service and remove the perception of fear that accompanies the word “auditor”. The following areas will give you a better understanding of our performance goals. We hope this introduction will give you the confidence to grow into a long-term relationship with Czarnowski & Beer LLP, and frankly, we believe the value and financial success of your building will grow with it.


    • Deficits
    • Taxable income
    • Operating costs, including but not limited to co-generation systems
    • Linkage of use of outside consultants to issues and expected refunds/savings
    • Risk in uneconomic times


    • Tax benefits of assessments
    • Communication of commonly missed financial benefits
    • Energy cost awareness within your building
    • Budget increase compared to other properties
    • Tax benefits collections and financial controls

    Cost Savings

    • Comparable studies of per-unit costs
    • Preliminary energy efficient evaluation to determine if full energy audit is cost-effective
    • Consideration of cost-saving opportunities and new sources of income
    • Calculation of independent expectations for expenses and advisement when actual amounts  significantly vary from expectations
    • Reconciliation of contract payments through entire project
    • Search for ancillary costs of  projects
    • Matching of assessments with appropriate projects

    Board Interaction & Analysis

    • Work with the Board to highlight tax benefits to unit owners
    • Inquiry and tracing of transactions to Board determinations and actions
    • Tracing of contract progress from Board minutes and percentage completion
    • Protection for the Board from scrutiny
    • Board involvement in the Financial Statement Disclosure Process to assure enhanced disclosure of information to financial statement users
    • Overcoming unit owner passivity, reaching a quorum at your annual meeting
    • Publication of our audit adjustments to the managing agents’ records for your review

    Fund Analysis

    • Adequate funding of reserves
    • Establish long term capital budget including evaluating long term funding options
    • Review of reserve fund investing
    • Feasibility of reserve fund studies
    • Highlight when appropriate listings of tenant security funds are not being maintained
    • Advisement when estimated bills are being charged to assure adequate funds set aside and  situation monitored
    • Advisement of significant changes in tax credits and when significant non-refunded credits  have accumulated
    • Policies and procedures to counter misuse of funds
    • Building appropriated funds
    • Detailed reconciliation of real estate taxes and tracing of real estate tax refunds posted and assuring funds are received

    Review & Verification

    • Out-of-the-ordinary transactions such as transfers and journal entries
    • Expenses to vendor websites as opposed to paid bills wherever possible guidelines are followed for required shareholder real estate tax credits
    • Recommended types of insurance are maintained and advisement if cancellation for an unexpected reason building insurance coverage is reasonable based upon the relationship of NYC market value to coverage maintained by other clients
    • Assure your property is Fannie Mae Qualified
    • Reviewing your property manager’s monthly report
    • Large or non-recurring amounts
    • Linkage of transfers from reserves to capital projects
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