Dorothea A. Russo

Partner, PKF O’Connor Davies LLP

Partner, PKF O’Connor Davies Advisory LLC

Dorothea Russo

"Being a Partner in the Health Care Practice of PKF O'Connor Davies, LLP allows me the opportunity to work with health care providers by offering personal, professional services. We listen to our clients and help them address their current challenges and opportunities. We understand their industry and provide useful information to assist them in making decisions for the future."

Dorothea A. Russo has over 35 years of experience in health care accounting and auditing, specializing in health care reimbursement for nursing homes.

Dottie has been involved in accounting, auditing and reimbursement matters relating to many health care facilities throughout New York State. Dottie’s work requires an extensive practical knowledge of the Medicaid and Medicare reimbursement systems, the rules and regulations relating to those systems and the administrative procedures employed by New York State. This work has provided her with the opportunity to have strong relationships with the staff at the New York State Department of Health, who are responsible for the processing of cost reports, rate sheets, appeals and cost certifications.

Dottie has lectured extensively on reimbursement concepts, financial reporting and cost accounting methods, as well as third-party reports, rates and appeals. She has participated in the analyses of system controls, budgeting, forecasts, grant applications and affordability studies.

Professional Affiliations & Civic Involvement

  • American Institute of Certified Public Accountants (AICPA)
  • New York State Society of Certified Public Accountants (NYSSCPA)
    • Past Chair
    • Health Care Committee, LTC Subcommittee Chair
  • New York State Health Facilities Association
    • Member, Payment for Services Committee
  • Maria Regina Residence
    • Board Member
    • Finance Chair
  • St. Philip Neri Parish
    • Member, Finance Committee
    • Religious Education Instructor


  • Certified Public Accountant (New York)