Governmental Entities


Thomas Zuber, CPA



Thomas Zuber Bio >


Governmental Entities

The Governmental Division was formed January 1, 2018 with the merger of Raymond F. Wager CPA, P. C. and has four partners with more than 40 years of specific experience in Public School District and municipal accounting and auditing.  Raymond F. Wager, CPA (47 years), Thomas Lauffer, CPA (40 years), Thomas Zuber, CPA (28 years), and Michael DeBadts (17 years) lead the Division which handles more than one hundred New York State Municipal Clients ranging from less than five hundred thousand to over two hundred million.

Our government team members share your commitment to supporting public school district’s and municipalities in NYS and are frequent presenters for the New York State Association of School Business Officials, New York State School Board Association, and the New York State Government Finance Officers Association on municipal accounting and reporting, internal controls, and GASB Statements.  All three of our Government Divisions Partners have chaired the New York State Society of CPA’s Public Schools Committee which provide an opportunity to interact with representatives from the State Education Department, New York State Association of School Business Officials, and New York State Comptroller’s Office.

In servicing our current client base, the exposure we have to various accounting systems, internal controls environments, client expectations and timetables allows us to provide valuable information and insight to each engagement.  Our proactive vs. reactive philosophy is intended to assist our clients in implementing the ever-changing rules and regulations for NYS school districts, BOCES, Municipalities, and Public Authorities in an efficient and effective manner.



Municipalities we serve include:

  • Public School Districts
  • Board of Cooperative Educational Services (BOCES)
  • New York State Counties
  • New York State Towns
  • New York State Villages
  • Public Authorities
    • Industrial Development Agencies
    • Local Development Corporations
    • Water and Sewer Authorities
  • Public Libraries
  • Fire Districts



Past Presentation Materials:


For questions and further information regarding these upcoming events, please contact