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Our Firm
Executive Team





Executive Team

Daniel T. Gilheney, CPA, CFE

Audit Principal


  • Bachelor of Science Degree in Accounting from Ithaca College. 
  • Dan has over 28 years of public accounting experience working with closely held businesses in our region advising these companies on business, management and growth issues as well as more traditional accounting and auditing matters.
  • Dan has compiled a diverse background of client service concentrating in multi-state general contractors and subcontractors, credit unions, finance companies, time-share real estate developers, self-insured workers compensation trusts, wholesale distribution companies, service businesses and employee benefit plan audits.
  • Dan shares the role of Firm construction industry coordinator with one of his partners and leads the Firm's credit union practice.

Professional Designations & Memberships:

  • American Institute of Certified Public Accountants 
  • New York State Society of Certified Public Accountants 
  • Association of Certified Fraud Examiners  
  • Association of Credit Union Internal Auditors 

  • Subcontractor’s Association of Central New York 

  • Surety Association of America - Upstate New York Chapter

  • Construction Financial Management Association

  • General Building Contractors of New York State

  • Associated Builders and Contractors Inc, Empire State Chapter

  • Advisory Board Member of the McGladrey Real Estate and Construction Network (MCREN)

Community Involvement:

  • Bishop Ludden Jr/Sr High School - Commission Member, Treasurer, Finance Committee Chair, Executive and Strategic Planning Committees

  • Boy Scout Troop 220, Split Rock, NY Longhouse Council, Interlakes District - Committee Member

  • Rescue Mission Alliance of Syracuse - Past Board Member, Audit Committee Chair, Finance Committee

  • Bishop's Academy at St. Charles Borromeo - Past Commission Member, Treasurer


©  Firley, Moran, Freer & Eassa, CPA, P.C.  ●  125 East Jefferson Street, Suite 920  ●  Syracuse, N.Y.  13202      
(315) 472-7045