Raymond F. Wager, CPA, Shareholder Educational Background:   Certified Public Accountant - New York State - 1978 Rochester Institute of Technology - B.S. Degree in Accounting - 1973 Career Experience:   Raymond F. Wager, CPA, P.C. - Owner 3/88 to Present Naramore, Niles & Co. - Partner - 1978 - 1988 Naramore, Niles & Co. - Staff Accountant - 1973 - 1978 Work Specialties:   I. Currently the auditor for:   A) Fifty-seven School Districts B) Seven Boards of Cooperative Educational Services C) Ten Towns D) Eight Villages E) Four Counties II. Also provide a variety of technical and advisory services as well as normal accounting and auditing services for all municipal clients. III. Conduct various audits for not-for-profit and commercial clients including a variety of management advisory services and tax services.   Professional Memberships:   The American Institute of Certified Public Accountants The New York State Society of Certified Public Accountants NYSSCPA Public School Accounting Committee New York State Association of School Business Officials Government Finance Officers Association Town Finance Association of Monroe County Advent House (Hospice) - Finance Committee Chairperson and Treasurer Other Information:   I. A frequent speaker at the Rochester Chapter of the Association of School Business Officials (ASBO). II. Active participant in the New York State Summer Workshop in Albany sponsored by the State Education Department and ASBO. III. Currently serving on the NYS Public School Accounting Committee. IV. Successfully completed a quality review of the firm in July 2000.