James V. Budd

James earned a degree in Accounting from Hofstra University. He is a member of the New York State Society of Certified Public Accountants and the American Institute of Certified Public Accountants. James joined HMM in 2004, earned his Certified Public Accounting designation in 2009 and is currently a partner at the firm. He has presented at various association conferences throughout the years and has been a regular at HMM’s annual seminar for most of his career.

James has been involved in matters relating to more than 100 healthcare facilities throughout New York State and is knowledgeable in:

  • Budgets and projections
  • Financial analyses of operations
  • Preparing and auditing financial statements and third-party cost reports
  • Grant and certificate of need applications
  • Sales of facilities including valuation and closing adjustments
  • OMIG audits, including successfully challenging proposed OMIG adjustments
  • Regulatory issues such as Executive Order 38 and NYS’s withdrawal of equity limitations
  • Medicaid reimbursement and rate appeals
  • Universal Settlement

Contact Information:
Telephone: 631.265.6289
Facsimile: 631.265.6523
Email: jbudd@horanmm.com



Leave a Reply