I started off in music performance with a degree from the Eastman School of Music (clarinet), but later joined the "real"
world by switching to business. In 1979 I earned an MBA at the Weatherhead School of Management of Case Western Reserve University.
My accounting career started at Ernst & Young, where I was a senior accountant in audit and taxation.
During
the 1980s I started my own CPA practice. It is now called Koester, DiSalvo and Fried. Our practice specializes in governmental
auditing and the audit of nonprofit organizations. In addition, we frequently "peer review" other CPA firms, to
determine if their systems of quality control are appropriately designed, and to determine if they are complying with their
quality controls.
I have written a comprehensive book on waste and abuse in the Social Security system. To read
about that book,
click here. I have also written a book of interest to political scientists. It is called
Democrats and Republicans - Rhetoric and
Reality. To read about that book,
click here.
Since 2002 I have served as the director of the Public Program Testing Organization, a program dedicated to uncovering
waste in governmental and nonprofit entities. Its Web site is
www.socialsecuritywaste.org.
My wife, Nina, and I have been happily married for over 40 years, and are very proud of our son David, who has
just graduated with a Masters of Science degree with a major in psychology. We reside in the Cleveland, Ohio area, and
all items are posted to this Web site from that geographical area.
