TO WRITE A BOOK MEANS someone believes in your ideas and vision. Sheck Cho, Pete Gaughan, Connor O’Brien, and Wiley: Thank you formaking this project a reality. To Brien Jones at NACVA, thank you for your continued support. To my partner, Timothy Piotrowski, 35 years of friendship, respect, and strong core values—without your continual support this book would not have become a reality. To the Moth, as I know him,Walt Pavlo, living proof that one bad choice does not define a person’s character. Thank you for all your support, the wonderful foreword, and the inputs you made to this book. CSI students, faculty, and staff: Thanks for re-creating me and allowing me to share in your current and future successes. Your energy, your support, and the team spirit are second to none. To my coauthor, Jonathan Peters, your insight, your support, and all your efforts made this book a reality. Professor Pat Galletta: Thank you for taking time to proofread and for all you do for the students at CSI and allowing me to be part of that. To Jonathan Capp, not only my drummer for life but my friend as well. Thank you for your support, the wonderful suggestions, and edits to help get the book to completion. To Bob Morrison, the smartest government accountant I know. Thank you for all your checking and cross-checking and for the long-standing friendship we continue to enjoy. To Assemblyman and friend, Robert Karabinchak, thank you for your efforts to create accountable government, for continuing to fight for transparency, and for emphasizing the importance of creating “numbers that don’t lie.” To my staff at PP&D, Lynn, Brian, Joe Z., Joe M., Priscilla, Mom, Jennifer, and anyone else I’ve missed, thanks for your loyalty and support. My second family.