About Us

With over 80 years of experience amongst our three partners, we've grown our business by helping our clients grow theirs. Day Seckler LLP has supported the accounting, tax, and financial management concerns of businesses in the Northeastern United States, offering a full range of general CPA services.

We fully understand the difficulties (and the joys) of running a business and take deep satisfaction in helping local business owners keep their financial houses in order, save money, avoid mistakes, and free up more time to focus on managing their businesses, and less time on their books.

We are honored by the trust and confidence our clients place in our advice and oversight. We continue to deserve your trust by staying abreast of accounting and tax law changes and by taking a proactive interest in the smooth financial management of your business. Every Day Seckler LLP client knows to expect quality service in complete compliance with the standards established by the American Institute of Certified Public Accountants.

About our team

G. Wayne Day, CPA, CIRA, MBA

Wayne has been practicing as a Certified Public Accountant since 1981. He has provided accounting, consulting, and tax advice to his clients in the wholesale, distribution, manufacturing, agricultural, medical, and real estate and service industries.

As a valuation consultant and expert witness, Wayne has conducted and supervised a wide variety of client engagements, including private and, to a lesser extent, public company security analyses and valuations for various purposes, including transfers of interests, estate and gift tax filings, recapitalizations, sales/merger, and matrimonial disputes. Wayne has testified at the federal and state court level. Furthermore, he has extensive experience in providing purchase allocations.

For over twenty years, Wayne has advised the management of troubled companies, creditors with loans to such companies, DIP lenders, debt and equity holders and potential purchasers. He has advised clients in bankruptcy reorganizations, out-of-court restructurings, mergers, acquisitions and divestitures, liquidations and capital raising. Wayne has played a significant role in several ground-breaking cases, including the first-ever merger of two separately-owned bankrupt companies as part of a single plan of reorganization; in another, his forensic accounting expertise led to the court ordered dismissal of the chief executive officer and sole owner of a $450 million revenue privately-held company. Wayne has significant experience in the healthcare, energy, grocery, convenience stores, real estate, auto parts, truck and tractor manufacturing, temporary staffing and retail industries. Wayne has also been retained by clients to provide investigatory accounting services with respect to fraud investigations.

Prior to founding Day Seckler LLP in 2008, Wayne was a partner with Stanley Marks & Company for fifteen years. Previously, Wayne spent five years with Kroll Zolfo Cooper & Co., a nationally recognized accounting and consulting firm, which specializes in working with financially troubled companies and their creditors. Wayne has also worked as a Bond Analyst with Shearson Lehman Brothers, as a Controller for a division of Morgan Stanley and as a Certified Public Accountant with Price WaterhouseCoopers.

Wayne received his BBA from Rochester Institute of Technology and an MBA-Finance from Michigan State University. He has also completed the educational and experience requirements and has received a Certified Insolvency Reorganization Accountant designation from the Association of Insolvency Accountants, of which he is a member. He is a member of the American Institute of Certified Public Accountants, The National Association of Certified Valuation Analysts, the New York State Society of Certified Public Accountants, the Commonwealth of Massachusetts Society of Certified Public Accountants, and the Turnaround Management Association.

Wayne is active in his community. He is the Treasurer of the Greater Hudson Valley Family Health Center that provides high quality, comprehensive and preventative health care services to families in need. He is also the Treasurer of Saint Johns Episcopal Church located in Cornwall, NY. Wayne is a graduate of the Leadership Orange program.

Kathryn A. Seckler, CPA

Kathy has provided accounting, business advisory and tax services to business entities and individuals for twenty years. During that time, she has provided high quality, personalized service to a wide variety of clients, ranging from individuals to small and medium sized companies in a variety of diverse industries. Kathy's experience has given her a unique perspective into the financial, tax and business needs of your company.

Kathy is licensed as a Certified Public Accountant in New York and New Hampshire. She earned her Bachelor of Science degree in accounting from Binghamton University. Kathy is an alumni of the Southern Dutchess Leadership Program.

Kathy is a member of the American Institute of Certified Public Accountants and New York State Society of CPAs.

Pamela F. Kelly, CPA

A founding member of Day Seckler LLP, Pamela has provided over 28 years of accounting, business advisory and tax services to corporations and individuals. She is an experienced auditor and has audited financial statements prepared in accordance with GAAP and IFRS. Pamela has also performed due diligence and negotiated mergers and acquisitions on behalf of her clients. She has also provided litigation support and special engagements evaluating the internal controls of various entities. Pamela has considerable experience working with companies in manufacturing, not for profits, wholesale, distribution and service industries. 

Pamela received a Bachelor's degree in accounting from Belmont Abbey College in North Carolina. She is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Pamela is also certified in NJ and a member of the NJ State Society of Certified Public Accountants.

Pamela currently is the Chair of the Board of Directors of McQuade Children's Services, a not-for-profit organization, headquartered in New York 's Hudson Valley dedicated to providing Therapeutic Residential Care, Emergency Shelter Services, Special Education and Community Based Prevention Programs to special needs children and their families. She is also a past president of the Junior League of Orange County and a graduate of the Leadership Orange program.