A dedicated team approach to providing personalized service.

Heckler & O”Keefe partners value the personal connection to their clients, ensuring a partner will be available when a client calls. This unique team approach delivers the highest standard of service and attention. With over 65 years of combined professional experience, Heckler & O”Keefe’s partners bring a unique set of skills to every business need.

Heckler & O”Keefe is a peer-reviewed and fully accredited member of the American Institute of Certified Public Accountants. All Partners are members of the AICPA and the New York State Society of CPAs. Special emphasis is placed on continuing education in relevant practice areas to ensure a superior quality of service.

Thomas F. O’Keefe, CPA, JD


Thomas F. O’Keefe joined the firm in 1992, having spent the earlier part of his career in the tax departments of regional and international certified public accounting firms.

Tom’s extensive background in all areas of taxation including corporate, partnership, individual, and estate has helped the firm develop a sophisticated tax practice that counts a broad array of domestic and international businesses and high net worth individuals among its clients.

Tom is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, the American Bar Association, and the New York State Bar Association. He has had articles published in Taxation for Accountants and The CPA Journal and has lectured for the Foundation for Accounting Education. His committee service includes membership in the Corporate Distributions, Liquidations, and Reorganizations Committee with the New York State Society of Certified Public Accountants, and in the Tax-Exempt Organization Committee in the tax section of the American Bar Association.  

Tom received his B.B.A. in accounting from Bernard Baruch College and his juris doctor from Brooklyn Law School. In addition to his Certified Public Accounting license, he is admitted to practice before the bar of the State of New York and is admitted to practice in the United States Tax Court.

Joseph R. Saulnier joined the firm in 1998 and became a partner in 2007. Joe’s experience is in both taxation and assurance services for individuals, businesses, and estates and trusts.

Joe has assumed a leading role in servicing the firm’s hedge fund, international, and multi-state practice areas. In addition, Joe has extensive experience providing tax planning and advisory services to high net worth individuals, family offices, estates, and trusts.

He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.

Joe graduated Cum Laude from Marist College with a B.S. in accounting.

Michael Byrne joined the firm in June 2000 after several years in public accounting and became Manager in 2009. Mike provides accounting, auditing, and tax services in various industries including professional services, real estate, healthcare, and not-for-profit.

The services Mike provides include advisory and tax compliance for all types of entities including individuals, partnerships, and corporations. Mike has extensive experience consulting with clients on issues affecting businesses including entity formation, business startups, payroll, and sales tax matters.

Mike is a member of American Institute of Certified Public Accountants.

Mike graduated from University of Massachusetts with a degree in Public Accounting.

Raysa Toribio began her career in public accounting when she joined the firm in 2011 after receiving her Bachelor’s Degree with Honors at Long Island University and a Master Degree in Public Accounting at Pace University.

Raysa is experienced in all aspects of the accounting, auditing and tax needs of our clients. She especially enjoys working with our business clients to assist them with their accounting and tax compliance needs. Her ability to develop relationships with clients helps her assist them with the challenges of a quickly evolving business and economic environment. Raysa has been a Certified Public Accountant since 2015 and became a manager in 2017.

Raysa’s love for travel brought her to complete a semester of study in Lugano, Switzerland which included touring much of Europe.


Achieve Your Potential

H&O is a growing firm and has career openings at different levels. A diverse clientele provides unique challenges and experiences. If you are a hard-working team player who is willing to be challenged, please email your resume. Enquiries can be made through the form.

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