Meet the MSPC Family

Applying a consultative approach to financial management, clients rely on him for the development of budgets, cash flows and financial projections for both ongoing and start-up businesses. His ability to understand the subtle and technical facets involved when business changes occur enables him to find practical solutions to emerging problems. He’s worked in industries such as financial service companies, healthcare, insurance brokerages, wholesale and retail trade, computer software development companies and construction companies.

Beyond his wide-ranging technical expertise, Gagliardi is known for having a leadership-style focused on accountability and encouraging independent-thinking. His vision for his tenure as managing partner is to direct MSPC into the new era of accounting.

Education

• B.S degree in Business Administration with a concentration in Accounting, Seton Hall University

Organization/Community Involvement

• American Institute of Certified Public Accountants
• New Jersey Society of Certified Public Accountants
• Commerce & Industry Association of New Jersey, Member

Hobbies & Interests

In his spare time, Jon enjoys playing golf and winemaking. In fact, he’s the recipient of the Silver Medallion of Excellence in the Star Ledger’s Homemade Wine Tasting Contest.

MSPC provides professional services to a large number of employee benefit organizations which, in turn, provide benefits for their members through various trust funds.

As a CPA and business consultant, Pat has spent over 40 years developing his expertise in serving multi-employer benefit plans. He has developed a strong understanding of those plans as well as dedicated relationships with their advisors. Specifically, over 75% of his time is spent dealing with these plans and their issues.

In addition to his local clientele, Pat’s proficiency in this area has allowed him to provide consulting services to out-of-state Taft-Hartley plans and to MOORE North America member firms throughout the country. He has spoken at various membership meetings on topics dealing with annuity, health, and other pension plans for active members, as well as taxation and financial planning for retirees and those about to retire.

Additionally, Pat has extensive experience in traditional auditing and accounting, mergers and acquisitions, and taxation.

Education

• B.S. degree in Accounting, Seton Hall University
• Series 7 and 66 licenses for investment financial services

Organization/Community Involvement

• American Institute of Certified Public Accountants, Member
• New Jersey Society of Certified Public Accountants, Member
• International Foundation of Employee Benefit Plans, Member
• FINRA and SIPC, Member

Hobbies & Interests

Pat is the Head Coach of a varsity high school soccer team and has received various accolades for leading his team to 9 state championships.

Prior to joining MSPC, Michael worked at as an auditor at one of the “Big Four” public accounting firms and as an analyst for an international insurance conglomerate.

Michael is the current the lead partner for our technical accounting, bookkeeping and consulting practice while leading client service teams for both assurance and tax compliance engagements. Michael has expertise addressing U.S. financial reporting and compliance issues for both private and public entities and has done extensive work on tax compliance for international maritime entities and closely held businesses.

He is a former member of the Content Committee of the AICPA Board of Examiners, which is responsible for the technical content of the Uniform CPA and has served as a member of the Financial Accounting and Reporting (FAR) and Audit sub-committees of the Content Committee which review and approve content for inclusion in the Uniform CPA Examination.
Michael is extensively involved with the planning and supervision of some MSPC’s largest international audits and has worked extensively with independent affiliated firms to conduct field-work in England, Australia, Monaco, China, Canada, Germany, Austria, Scotland, Sweden, Turkey, Greece, Singapore, the Czech Republic, and the Republic of Cyprus. Michael is experienced in financial statement requirements under both U.S. Generally Accepted Accounting Standards and International Financial Reporting Standards (as adopted by the International Accounting Standards Board).

Education

• B.S. degree in Business Administration with a concentration in Accounting,
• McDonough School of Business, Georgetown University

Organization/Community Involvement

• American Institute of Certified Public Accountants
• New Jersey Society of Certified Public Accountants
• New York State Society of Certified Public Accountants

Hobbies & Interests
Michael lives in New Jersey with his wife, Maria, and sons, James and Thomas. He is an avid reader who enjoys travel and spending time with his family.

Ray has developed an expertise in labor unions, multiemployer and single employer benefit plans, ensuring compliance with the professional standards of the Department of Labor (“DOL”) and Internal Revenue Service (“IRS”). He has developed a strong relationship with the management and advisors of these plans. Ray has spoken at membership meetings to active and retired members on topics such as annuity and pension benefits, as well as taxation topics for members in or planning for retirement.
Ray attends the annual conferences on employee benefit plans sponsored by the AICPA where representatives from the DOL and IRS provide updates on key topics which impact the benefit plans on which MPSC serves. He also participates in MSPC’s in-house Continuing Professional Education by speaking on various audit and accounting issues.
Ray also provides audit and accounting services to local labor unions, and labor councils and assists then with the filing requirements of the Office of Labor-Management Standards of the Department of Labor.
He has a degree in Accounting from Rowan University. Ray is a member of the AICPA, NJCPA, NYCPA, International Foundation of Employee Benefit Plans and is licensed as a Certified Fraud Examiner.