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About Us

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About Our Firm

For years, Bonn, Dioguardi & Ray, LLP has been providing quality, personalized financial guidance to local individuals and businesses. Bonn, Dioguardi & Ray, LLP's expertise ranges from basic tax management and accounting services to more in-depth services such as audits, financial statements, and financial planning.

Our Mission

Our mission is to help clients maintain financial viability in the present while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs, thorough research, and sound analysis. Bonn, Dioguardi & Ray, LLP is dedicated to meeting these goals with high standards of excellence and professionalism.

Our Team

Kenneth Bonn, Jr., CPA
Managing Partner
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Ken graduated from Rochester Institute of Technology in 1970. Immediately after graduation, Ken joined the local accounting firm of Brophy and Fain, where he became a partner in 1974. In 1991 Ken started his own firm under the name of Kenneth Bonn, Jr CPA.

Ken provides a wide variety of taxation, accounting and management advisory services to closely held businesses across the country. Ken specializes in Estate Planning, Real Estate Taxation and Merging Acquisitions. Ken is a member of the Tax Division of the American Institute of Certified Public Accountants.

Joseph P. Dioguardi, Jr., CPA
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Joe graduated from Rochester Institute of Technology in 1990 and joined the firm of Brophy, Dailey and Bonn. In 1991 he left to join the firm of Kenneth Bonn Jr. CPA. Joe became a partner of the firm in January 2000.

Joe’s expertise includes providing tax, audit and financial consulting to a wide variety of closely held companies. He currently represents clients in manufacturing, real estate, construction and service industries. 

Joe enjoys being involved in the local community and has served on many not-for-profit boards and finance committees. 

Joe has been successful through hard work, dedication and treating his clients’ businesses as if they were his own.

Michael S. Ray, CPA/ABV
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Michael S. Ray CPA/ABV is a 1973 graduate of Rochester Institute of Technology and joined Cortland L. Brovitz & Co. upon graduation and became partner in 1978. In 1985 he formed his own firm, Michael S. Ray CPA & Associates and merged with Bonn, Shortsleeve & Gray, LLP in 2004.

In addition to his professional licensure as a Certified Public Accountant, Michael also holds the designation of Accredited Business Valuator, since 1978, the first with such accreditation in Rochester. In addition to his partnership with Bonn, Dioguardi & Ray, he is the sole principal of Michael S. Ray CPA/ABV, P.C., specializing in business valuation and litigation support.

Michael has been a tax instructor at R.I.T. and was formerly the Commodore of the Rochester Yacht Club.

Michael Boychuk, CPA
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Mike graduated from St. John Fisher College in 1969. Immediately after graduation, Mike joined the international accounting firm of Peat, Marwick, Mitchell & Co. (now KPMG), where he became a manager. In 1976, Mike started his own firm.

Mike has provided a wide variety of taxation, accounting and management advisory services to closely held businesses, specializing in audits and taxation of homeowner associations.

Mike has served on the Board of Directors of the St. Pius X Federal Credit Union and Brook-Lea Country Club, where he currently serves as the Treasurer.

William S. Bailey, CPA/PFS, CFP™
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Harry I. Sealfon, CPA

Harry graduated from the University of Vermont in 1967 and received a Master's degree from SUNY at Buffalo. He also completed several specialized graduate tax courses at the University of Arizona. He began his career with Arthur Andersen & Co. in 1974 and practiced as Harry I. Sealfon, CPA, PC since 1985.

Harry joined the firm as a partner in 2017

For over 40 years, Harry has been providing quality personalized tax and financial guidance to local individuals and businesses. His expertise includes tax preparation, tax planning and consulting, and business consulting.

He is involved extensively in volunteer work.


In Loving Memory

Michelle Maria Bellinger
Forever Present Never Forgotten in our Hearts

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Jaylene joined the Firm in 2012 after graduating from the University of Phoenix, completing her Masters of Science in Accounting in 2014.

Jaylene specializes in audit and review engagements for clients of various industries including Homeowners Associations, Not-For-Profit groups, Cemeteries, and other corporate entities. She also spends her time focusing on different types of medical practices in assisting them with QuickBooks clean-up, preparation of their corporate and shareholder tax returns, and guiding them in best accounting practices.

Additionally, Jaylene supports the Firm in supervising the staff and managing the Firm’s human resource affairs.


 Tamara J. Demeurisse, CPA

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Tammy joined the firm in December 2019. She has over 30 years of experience in public accounting, specializing in taxation of individual and small to midsize closely held business across multiple industries and multiple states. In addition to her years of tax service, she is experienced in reviewing and auditing closely held business, not-for-profit organizations, and employee benefit plans. Tammy earned her CPA license from NYS in 2001. She received her Bachelor of Science degree in Accounting from Nazareth College of Rochester, graduating Magna Cum Laude. She is a long-time member of the American Institute of Certified Public Accountants, and the New York State Society of Certified Public Accountants.

Tammy is the firm’s Quality Control Director overseeing the firm’s quality control procedures and processes. She monitors the firm’s compliance with professional standards, performs engagement technical reviews, and annual peer review inspections. She assists in guiding firm-wide implementation of new accounting and auditing standards, monitors compliance with continuing professional education requirements, and provides guidance to firm members to ensure they receive current, relevant, and progressive training and education. She provides technical expertise on financial statement audit, review, compilation, and tax engagements.

She assists the partners with reviewing income tax returns and ensuring technical compliance while exploring tax savings and planning opportunities. Tammy is passionate about her community and enjoys volunteering in not-for-profit organizations which better the community or support the local economy. She has served on the Board of Directors of the Laurel House Comfort Care Home in Newark NY, Western Wayne Chamber of Commerce, and the Palmyra Kings Daughters, where she currently serves
as the Treasurer.


Debbie Miller
Staff Accountant
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Debbie joined the firm in January 2015 after working 16 years for William S. Bailey, CPA/PFS, CFP. Debbie’s responsibilities include accounting, as well as individual and corporate tax preparation.

Debbie graduated from State University of New York College at Oswego in 1979 with a degree in mathematics.


Christopher Schimpf, CPA
Senior Accountant
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Chris joined our firm in October 2019 as a staff accountant after graduating from SUNY Brockport, with dual majors in Accounting and Finance, and a Master’s degree in Accounting. He obtained his CPA licensure in May 2021 and memberships to the AICPA and NYSSCPA shortly thereafter.

Chris performs individual and business tax preparation, financial statement services, and related accounting services, with a focus on clients within the industries of construction and farming.

In Chris’ spare time, he enjoys spending time with his friends and family, golfing, and is a Buffalo Bills fan. Chris and his girlfriend recently purchased a home in Webster where they live with their dog, Axel. Wilson
Staff Accountant
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Tim joined our firm in August 2019 as a staff accountant after graduating from SUNY Brockport with a bachelor’s degree in accounting and is currently studying for the CPA exam.

Tim’s responsibilities include individual and business tax preparation, audit & attestation services, and other accounting services in a wide variety of industries. 

In Tim’s spare time, he enjoys buying/selling collectible cards, listening to documentaries & podcasts, and hiking.


Thomas O'Brien
Staff Accountant
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Thomas joined our firm as an intern for tax season in 2020 and was hired full time immediately after. Thomas received his bachelor’s degree in accounting from St. John Fisher University and is currently studying for the CPA exam.

Thomas’ responsibilities include individual and business tax preparation, attestation services, and other accounting services in a wide variety of industries, but with a focus on clients in the manufacturing industry.

In Thomas’ free time, he enjoys golfing and spending time with his daughter.


Ashley Lenz Emmi
Staff Accountant
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Ashley joined our firm in November 2019 as a staff accountant. Ashley received her bachelor’s degree in accounting from St. John Fisher University in 2018 and is currently studying for the CPA exam.

Ashley’s responsibilities include audit & attestation services, individual and business tax preparation, and other accounting services in a wide variety of industries, focusing on not-for-profit clients and Homeowner’s Associations. In Asley’s spare time, she enjoys spending time with her son, friends and family, and gymnastics.


Nathan Beaulieu
Staff Accountant
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Nate joined our firm in July 2021 as a staff accountant after relocating to the area from Boston, MA. He received a bachelor’s degree in business admin with an accounting focus from the University of New Hampshire.

Nate’s responsibilities include individual, fiduciary, and business tax preparation, audit & attestation engagements, and other accounting services. 

In Nate’s spare time, he enjoys cooking healthy meals, yoga & meditation, and all things tech related. He is a lifelong learner that is interested in the overlap between the accounting industry and the fields of programming, data science, and machine learning. Belmont
Staff Accountant
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Sam joined our firm in 2022 as a Staff Accountant after receiving his bachelor’s degree. He studied Business Administration with a concentration of Financial Services at the University at Buffalo.

Sam’s responsibilities include individual and business tax preparation, audit, and other accounting services.

In Sam’s spare time, he loves spending time with his friends and family, and maintains his own business that focuses on sports analysis


Kevin O'RourkeKevin O'Rourke
Staff Accountant
585-381-9660, ext. 239

Kevin graduated from the University of Southern California. He joined our firm in January 2022. For over 20 years, he has been providing quality tax preparation, tax planning and consulting services to individuals and small businesses.

Kevin’s outside interests include traveling, softball and volleyball, and gardening. He also volunteers with several charities.

Heidi Bowler
Administrative Assistant
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Heidi joined the firm in 2010. She brings her experience of corporate office management for a cardiovascular company in Charlotte, NC of 12 years.

Heidi's responsibilities include supporting the Audit Department with formatting financial statements and correspondences, process and e-filing of tax returns, process 1099's, and support Partners and staff with administrative needs. Abiuso
Office Manager
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Gae joined our firm in 2017. She brings her accounting administrative experience after working 6 years for Harry I Sealfon, CPA.

Gae’s responsibilities include managing the firm’s financial and human resource affairs, process tax returns, manage client portals as well as support partners and staff with administrative needs.


Bonn, Dioguardi & Ray, LLP
70 Linden Oaks Office Park Floor One, Rochester, NY 14625
Telephone: (585) 381-9660 Fax: (585) 248-0603