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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials: Meet the Trainers

Executive Staff

Gabriel Deyo

Gabriel Deyo

Gabriel Deyo was appointed as the Deputy Comptroller for the Division of Local Government and School Accountability in November 2013. He most recently served as Assistant Comptroller – Special Assistant to the First Deputy Comptroller.

Gabe is a career Office of the State Comptroller (OSC) employee with more than 20 years of experience in conducting a variety of audits, studies and risk assessments of State programs. As Director of Policy Studies and Audit Review in OSC’s Division of Budget and Policy Analysis, Gabe led analysis and reporting on the New York State budget and wide-ranging fiscal policy issues.

Gabe is a graduate of Siena College with a Bachelor of Business Administration Degree in Accounting.

Tracey Hitchen Boyd

Tracey Hitchen Boyd

Tracey Hitchen Boyd was appointed in November 2015 as Assistant Comptroller for the Division of Local Government and School Accountability. Tracey oversees the Division’s Information, Research and Training functions.

Prior to joining the Office of the State Comptroller, Tracey worked for the NYS Environmental Facilities Corporation for over 20 years, most recently as Director of Public Finance, managing over $15 billion in capital markets transactions and equity financings to provide low-cost infrastructure funding for municipalities in New York State. Earlier in her career, Tracey was a senior analyst at the Division of the Budget, and a regional economist with a large private-sector economic forecasting firm.

Tracey is a graduate of Union College with a Bachelor of Arts Degree in Economics and a Master’s Degree in Business Administration.

Yvonne Martinez

Yvonne Martinez

Yvonne Martinez is the Chief of Policy, Research and Training in the Division of Local Government and School Accountability at The Office of the State Comptroller. She has been with the Agency since 2001 and in public service since 1999.

In her current position, Yvonne develops and leads the Division’s research and data analysis activities, in support of the Comptroller’s policy agenda. Yvonne also directs the Division’s local official training and outreach efforts across the State, many of which involve close collaboration with key local government and school district associations.

Yvonne has been closely involved in a number of major initiatives, including implementation of the State’s property tax cap and tax freeze, rollout of Comptroller DiNapoli’s Fiscal Stress Monitoring System and development and publication of numerous policy reports.

Yvonne has a Master's Degree in Public Administration from the University of Texas at San Antonio and started her career with New York State as a Public Management Intern in the State Education Department.

Training Staff

Thomas J. Plowinske

Thomas J. Plowinske

Tom Plowinske currently manages the Local Official Training Unit, which develops, coordinates and presents training programs for local officials. For more than 20 years, Tom has been a presenter at many local government conferences and works closely with their associations. He is also a lead instructor of the Office of the State Comptroller’s accounting schools. Tom and his group continuously work to identify and provide relevant training topics in a variety of formats.

Tom joined the Division in 1984. Over the course of his career he has been responsible for reviewing the Annual Financial Reports for municipalities and fire districts, developing external training materials and providing technical assistance.

Tom earned his Bachelor of Science in Business Administration with an Accounting Concentration from Hope College in Holland, Michigan.

Daniel K. Acquilano

Daniel K. Acquilano

Dan Acquilano is an Associate Examiner in OSC’s Division of Local Government and School Accountability. He joined the Division in 2005 and worked as an auditor in the Rochester Region until 2014. In 2014, Dan was promoted into the Local Official Training Unit, and now presents at many local government conferences and at OSC’s accounting schools.

Dan has served in the United States Navy (active and reserve) since 1997, and has been responsible for managing units of up to 250 sailors. Dan has created training programs and opportunities, including upper-level leadership training for future Navy leaders, as well as a national program that ensures continued operational support to the Navy’s shipyards during times of sequestration.

Dan graduated with honors from the Rochester Institute of Technology, earning his Bachelor’s Degree in accounting. Dan is also an honors graduate the United States Naval War College’s Senior Enlisted Academy.

Jay Phillips

Jay Phillips

Jay Phillips is an Associate Examiner in OSC’s Division of Local Government and School Accountability. He has been with the Division since 2008. In 2016, he joined the Local Official Training Unit, where his duties include presenting at local government conferences and at OSC’s accounting schools and webinars.

Jay’s previous responsibilities with OSC include reviewing Annual Financial Reports for municipalities, school districts and public authorities. He also spent two years as a field examiner reviewing local government operations.

Since being promoted in 2012, Jay has been involved with a number of major initiatives, including the State’s property tax cap and tax freeze programs and the roll-out of OSC’s Fiscal Stress Monitoring System.

Jay graduated with honors from the University at Albany with a Bachelor’s Degree in Accounting.

Jobriath A. Zebrowski

Jobriath A. Zebrowski

Joby Zebrowski has worked as an examiner in OSC’s Division of Local Government and School Accountability since 2005. In 2015 he transferred to the Local Official Training Unit, and is now responsible for presenting at various local government conferences and OSC accounting schools.

In his previous work with OSC, Joby supervised complex audits at over 100 local governments, working closely with local officials to ensure successful completion of those audits. He was also responsible for mentoring and providing training to other OSC staff.

Prior to working at OSC, Joby worked at several public accounting firms and a BOCES Central Business Office.

Joby graduated from the University of Charleston with a Bachelor's Degree in Accounting and a Master's Degree in Business Administration.

William Naylor

William D. Naylor

William Naylor is a Senior Examiner in OSC’s Division of Local Government and School Accountability. He has been with the Division since 2008. In January 2016, he joined the Local Official Training Unit. His current duties include presenting at local government conferences and at OSC’s accounting schools.

Will was the lead auditor on a variety of municipal audits conducted in compliance with generally accepted governmental auditing standards. He has also provided training and technical assistance to local officials out of the Rochester Regional Office.

Will graduated from the State University of New York College at Brockport with a Bachelor's Degree in Accounting and a Minor in Economics. He is a Certified Internal Auditor, a Certified Fraud Examiner and a member of The Institute of Internal Auditors and the Association of Certified Fraud Examiners.