James Butera is a Director in LSL’s Assurance & Advisory department, specializing in governmental and not-for-profit clients. His expertise includes financial audits, Single Audits, ACFR and financial statement preparation, as well as GASB implementation consulting and Director of Finance/Controller-level advisory services. James thrives on helping clients operate more efficiently, drawing on his blend of public accounting and hands-on government finance leadership experience.

James began his career at a regional CPA firm in New York, where he advanced to Supervisor and Manager before serving as Director of Finance for a regional municipality. Since becoming a CPA in 2015, he has supported a wide range of state and local government entities—including towns, villages, cities, counties, school districts, and not-for-profit agencies—helping them strengthen internal processes, address compliance requirements, and navigate complex reporting. One notable example includes stepping in as acting CFO for a city with an extended Controller vacancy, where he also oversaw ARPA and other grant-filing consulting.

His approach blends technical precision with a people-first mindset, building long-term relationships with clients and guiding them through challenges with clarity and confidence.

Outside of work, James lives in the Niagara Falls, NY area with his wife and twin baby boys. A devoted Buffalo Bills and Sabres fan, he enjoys golf, attending games, and gathering friends and family for beach or lake outings. A self-proclaimed music and sports trivia enthusiast, he counts The Beatles, Rolling Stones, and Bruce Springsteen among his favorite bands. James works remotely out of Buffalo/Niagara Falls, NY.

Professional and Civic Involvement:

Firm Member, Prime Global

Education:

BS and MBA, St. John Fisher College

“I like to work on large puzzles,” Krystal says of her reason for choosing accounting for a profession, so auditing seemed like the perfect fit. “l like to figure out where mistakes can happen, and fix them” she says. Krystal manages components of municipal assurance engagements, such as Financial and Single Audit engagements and CAFR preparation for Lance, Soll & Lunghard (LSL) CPAs and Advisors.

Krystal likes being a CPA because, “it’s a constant learning process.”  She appreciates that all accountants are required to do CPE (Continuing Professional Education). She says, “I’ve always been really into school, so constantly getting to learn new things every day keeps the job interesting.”

Of specializing in the auditing area, Krystal says, “My stepdad is an auditor for the postal service. He suggested I think about focusing on auditing, and here I am. He was right.”

Great Clients for Krystal … “Pensions can be a problem for a lot of government agencies. We helped them work through that and made sure they knew how to book those entries.” In fact, one of Krystal’s superpowers is making sure her clients are booking their pensions correctly. She even sets up training with them to make sure they understand what they have to do.

LSL Candidate Tip … “I love to talk about ways to improve internal controls and financial statement preparation as well as crafting. My favorite part is getting everything to balance out.”

Personal … On days when she is not at work, Krystal keeps busy chasing after her crazy two-year-old and improving her margarita-making skills.

Professional and Civic Involvement:

American Institute of Certified Public Accountants (AICPA)
California Society of Municipal Finance Officers Member (CSMFO)

Education:

BA Accounting, California State University, Fullerton
MS in Accountancy, California State University, Fullerton

Noah is a dynamic and dedicated professional with dual certifications as a CPA and a CPFO (Certified Public Finance Officer), highlighting his passion for accounting and governmental finance. He is a natural problem solver and enjoys the continuous learning that comes with being a CPA drives him to stay current with regulations and best practices. Ensuring he can provide practical, up-to-date solutions for his clients and colleagues. Noah’s pursuit of the CPFO designation further specialized his expertise in local government finance, focusing on budgeting, compliance, and accounting process improvement.

After an earlier tenure at LSL from 2008 to 2013, Noah is thrilled to return, and bring with him a wealth of experience and fresh perspective about what is happening at the ground level of municipal finance departments.

Noah journey into accounting began with a love for math in high school, specifically word problems, and ignited in college as his professor’s provided real-world lectures for the subject. He discovered that accounting was the perfect blend of logical structure and problem-solving, solidifying his path in the business world. Coming from a family of municipal servants, Noah then naturally gravitated to local government, connecting the knowledge and information he picked up as a child with the business of how it worked.

Noah’s desire to benefit those around him is evident in his interactions with clients and LSL team members. He is dedicated to providing learning opportunities, fostering collaborating, and encouraging personal and professional career growth. This commitment enables both the firm and its clients to achieve excellence and deliver best-in-class services.

Great clients for Noah … Great clients for Noah … Noah’s excels when working with clients that want to improve their financial processes and internal controls towards the industry best practices. Collaboratively evaluating the process that have always been done a certain way, and then tailoring those process to achieve the desired outcome, while still ensuring adequate controls, is his favorite. Its why we enjoys working on financial process reengineering and ERP systems project management, and more.

LSL candidate tip … Noah values team members who are proactive problem-solvers and eager to use technology to improve processes. He looks for candidates who can spot inefficiencies, communicate clearly, and work together to implement effective solutions. If you’re driven to improve and leverage technology, you’ll fit right in with Noah’s team.

Personal … When he’s not at work, Noah is golfing or taking his daughter to her tennis or gymnastic practices or events. If he’s not out golfing, he enjoys watching sports on television, including the PGA, LPGA, and Chicago Bears football (although he’s not from Chicago!). And, he’s a fan of the series “Suits.”

Professional and Civic Involvement

Firm member, PrimeGlobal

American Institute of Certified Public Accountants (AICPA)

California Society of Municipal Finance Officers Member (CSMFO)

Government Finance Officers Association (GFOA)

Education

Bachelor of Business Administration, BS, Accounting and Finance – San Diego State University

CPA, November 2011, CPFO March 2020

Ryan’s passion for accounting began long before becoming a CPA. During college, he worked as an operations manager for a retail chain which required an attention to detail that has carried over into his career in public accounting. He started working at LSL in 2013 after graduation from California State University, Fullerton, and worked his way up in the firm.

As an assurance partner, Ryan oversees engagements for a variety of governmental clients, providing accounting guidance and other services, including audits, consulting, and ACFR preparation, with a high level of care and precision. He is also involved in training new staff members, and acts as a mentor and resource to both his clients and his team.

Ryan has a strong technical focus and enjoys researching and learning about complex accounting requirements to the benefit of his clients. He is a regular speaker at LSL’s annual GASB update on technical topics. His primary client base is local governments, but he also works closely with for-profit entities who receive federal funding. Ryan’s expertise in the planning and execution of Single Audits of federal award programs in accordance with the Uniform Guidance earned him an advanced certification from the AICPA on the topic.

Ryan is an active member in a number of professional organizations, including CSMFO, CalCPA and  AICPA, and is a member of GFOA’s Special Review Committee for the Award for Excellence in Financial Reporting.

Great Clients for Ryan… Foster a collaborative relationship and strive towards constant improvement
LSL candidate tip… Ask him about the firm’s culture.
Personal… Ryan is an active member in his church along with his wife, Rachel, and two children. His hobbies include playing golf and taking care of his cars.

Professional and Civic Involvement:

Firm member, PrimeGlobal
American Institute of Certified Public Accountants (AICPA)
California Society of Certified Public Accountants (CalCPA)
Governmental Financial Officers Association (GFOA), Special Review Committee

Education:

Bachelor’s degree in Business Administration with a concentration in Accounting, California State University, Fullerton

Kelly Telford is a Partner in LSL’s Consulting & Advisory Department bringing over 20 years of experience in working in and with government agencies.  Her background as previous Director of Finance for city and county agencies gives her unique insight and specialized expertise in accounting and auditing, financial forecasting, and budget development, along with investment and grant management.

With a passion for local government and extensive technical knowledge in governmental accounting, she has built an advisory practice where she and her team assist local governments with their finance, accounting and operational needs every day. Kelly excels in transforming conventional approaches to more innovative methods that help organizations more easily develop a clear, defined path to accomplishing their goals and objectives. Her strategic focus on transparency and trust makes her one of the top consultants and speakers in the governmental industry.

Great Clients for Kelly… Leveraging her experience in local government agencies—including large and small cities, redevelopment agencies, special districts, and Native American Tribes and Tribal casinos—she can serve as an extension of clients’ Finance Departments to help with budgeting, planning, or whatever they require.

LSL Candidate Tip…For Kelly, consulting and auditing in government agencies have helped her better understand and appreciate the demands of these entities. She strives to achieve improved financial reporting, internal controls, and efficiencies while focusing on transparency, trust, and teamwork. “I like to have a collaborative relationship year-round, not just during audit season.”

Personal … Kelly has two kids who love sports. ”My favorite thing is watching my son run for a touchdown or get an interception in football and seeing my daughter learn to play t-ball.”

Professional and Civic Involvement:

• Firm Member, Prime Global
• American Institute of Certified Public Accountants (AICPA)
• California Society of Certified Public Accountants (CalCPA)
• California Society of Municipal Finance Officers (CSMFO)
• Government Finance Officers Association (GFOA)
• Government Finance Officers Association of Texas (GFOAT)

Education:

Bachelor of Arts Degree in Accounting – California State University, Fullerton, 2003

Christian has always loved problem-solving, and being a CPA allows her to work one-on-one with her clients to troubleshoot their difficulties and develop the best process that fits their needs. It’s also a career that can be worked around family obligations when needed—a flexibility that helps a lot with her three school-aged boys.

She has been dedicated to the public accounting field since 2012, working continuously in governmental services and auditing, including federal grant compliance. She became a CPA in 2015.

Great Clients for Christian… Government agencies needing help with their Financial Statement Audit and Single Audits (Uniform Grant Compliance Audits) consulting and assisting clients in specific needs and reconciliations.

LSL Candidate Tip… ask her about tent camping in the summer.

Personal … Married with three sons, Christian enjoys spending her free time with her family. She loves being outside or checking out fun indoor activities.

Professional and Civic Involvement:

Member of the AICPA and GFOA
Firm Member, Prime Global

Education:

B.S. in Accounting with a minor in Economics – The College at Brockport State University of New York

A.S. in Business Administration – Genesee Community College