Public sector leaders are under extraordinary pressure to deliver results, despite ever-tightening resources and concurrent public demand for transparency and accountability.

Marks Paneth’s Government specialists understand these challenges and are experienced providers of audit, tax and advisory services to public sector entities. We tailor our services to support the objectives of a broad range of state and local governments – whether they require audit services, fraud detection and prevention services, state and local tax services or employee benefit plan audits.


  • Financial Statement Audits
  • Single Audits
  • Yellow Book Audits
  • Agreed-Upon Procedures
  • Tax-Exempt Financing
  • Due Diligence Services
  • Employee Benefit Plan Audits
  • Forensic Accounting Services
  • Fraud Detection and Prevention Services


  • Economic Redevelopment Entities
  • Financing Authorities
  • Real Estate Development Entities
  • Public Employee Retirement Systems
  • Public Utilities
  • Tax Lien Trusts
  • Construction Authorities

Group Leader

Warren Ruppel
Partner, Government Services Practice Leader

Warren Ruppel, CPA, is a Partner within the Nonprofit and Government Group at Marks Paneth LLP. He has over 30 years of experience in accounting and auditing services for governments and nonprofits. Additionally, he serves as a resource for the firm's Professional Practice Group.  Prior to joining the firm, Mr. Ruppel served as the Assistant Comptroller for Accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting. He was also the Secretary of the City's Audit Committee.

Mr. Ruppel began his distinguished career in 1979 with KPMG. In 1989, he joined Deloitte & Touche where he specialized in audits of not-for-profit organizations and governments. He has also served as the Chief Financial Officer of an international not-for-profit organization.