Dorothea A. Russo


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, CPA is a Partner of PKF O’Connor Davies, LLP, and has over 30 years experience in public health care accounting and auditing and specializing in healthcare reimbursement for nursing homes.

Dottie has been involved in accounting, auditing and reimbursement matters relating to many healthcare 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 and appeals.

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 and affordability studies.

Professional Affiliations & Civic Involvement

  • American Institute of Certified Public Accountants
  • New York State Society of Certified Public Accountants
  • Health Care Committee, LTC Subcommittee
  • Payment for Services Committee of the New York State Facilities Association


  • Certified Public Accountant (New York)