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Harold Gelernter is a Partner with Loeb & Troper, providing both audit and consulting services to health care, fund-raising, educational, human service and religious institutions. In addition to his audit responsibilities, Mr. Gelernter has consulted with his clients in developing management information systems, performed accounting system studies, assisted in the implementation of computer systems and prepared feasibility studies and rate appeals for health care institutions. He has lectured on many of these topics and was a featured speaker at the Foundation for Accounting Education's 1995 and 1999 Annual Health Care conferences.Mr. Gelernter graduated from Brooklyn College with a BS degree in 1981 and received his CPA certificate in 1983. He was admitted as a Partner of Loeb & Troper in 1993. He is a member of the New York State Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the Health Care Financial Management Association. He is also a member of the Faculty Bank of the Foundation for Accounting Education, Inc., the teaching arm of the New York State Society of Certified Public Accountants. Mr. Gelernter previously served on the Hospital Subcommittee of the Healthcare Institutions Committee of the New York State Society of Certified Public Accountants and as Chairman of the Long-Term Care Institutions Subcommittee, the Employee Benefits Committee, and currently sits on the Health Care Institutions Committee. | 