Directors & Staff
Lawrence R. Koerner, CPA
Larry is managing director and founder of Koerner, Koerner, Galati & Oriel, P.A. He received his BS in Accounting from Rider College in 1959 and his CPA certificate in 1965. Two years later he founded his own firm, which has become the foundation of the practice that exists today. Larry has lectured before various accounting and business groups in the area of taxes and has taught Accounting at Ocean County College. He is also a member of the New Jersey Society of Certified Public Accountants’ Speakers Bureau and has written tax articles for various newspapers and magazines. He has testified before the Ocean County Court as a court-appointed expert. He is a member of both AICPA and NJSCPA.
Kenneth Koerner, CPA, MBA
Ken Koerner received his BS in Chemical Engineering from Bucknell University in 1982 and his MBA in Accounting from Rutgers University in 1985. Ken worked as a Financial and Computer Analyst for Continental Can Company for two years. He joined the firm in 1987. Ken has lectured at Ocean County College on Tax Planning for Small Business. He has extensive experience handling the particular interests of physicians, dentists, attorneys and franchises. Ken is a Certified QuickBooks Advisor and has trained and set up QuickBooks for over 100 various businesses in the Monmouth and Ocean County area. Ken has served as Treasurer of the Toms River Kiwanis Club. He is a member of both the AICPA and NJSCPA.
James K. Koerner, CPA
Jim graduated from Northeastern University in 1990, where he received his BS in Accounting. Before joining the firm in 1992, Jim worked for a mid-sized accounting firm in Boston, Mass. He is responsible for auditing, not-for-profit entities and Common Interest Realty Associations. He has been a guest speaker for the Toms River Regional Schools Co-operative Industrial Education Program and at various local seminars. Jim is an active member and Treasurer of Central Ocean Rotary Club, a member of Toms River Chamber of Commerce, and on the Board of Directors of Ocean’s Harbor House. He also volunteers his time as Accounting Advisor for the Bayville First Aid Squad and the 15th District First Aid Council. He is a member of both the AICPA and NJSPA.
Arthur J. Oriel, CPA
Art graduated from Seton Hall University in 1969 and began his accounting career in 1971, after serving in the military overseas. During 1996, the former firm of Galati & Oriel, CPA’s merged with the firm of Koerner & Koerner, P.A. in establishing the present firm of Koerner, Koerner, Galati & Oriel, P.A. Art has specialized in clients in the fishing industry as well as having clients in a wide variety of other industries. He has been a guest speaker at the Toms River Regional Schools Business Education Department. Art is a life member of the Veterans of Foreign Wars, Post 9503, as well as a member of the American Legion, Post 0351, Toms River Elks, Toms River Chamber of Commerce and Toms River Yacht Club. He also serves on the Finance Committee of the Toms River Yacht Club. Art served as former deacon and elder at his local church and presently serves on the church’s Audit Committee. He volunteers his time as the Accounting Advisor for Caregivers of Central Ocean County. Art is a member of both the AICPA and the NJSCPA.
Oliver S. Walling III, CPA
Oliver graduated from Stetson University in 1971 and received his accounting education from Rider College. In 1994 he received from the American Institute of Certified Public Accountants the “Certificate of Educational Achievement in Governmental Accounting and Auditing”. A native of Toms River, Oliver has been working locally as an accountant since 1978. His area of expertise is as an auditor and consultant for nonprofits and fire districts. Oliver is the Treasurer for Dotties House, Inc. and Friends of Dotties’ House, Inc. He is also on the Board of Directors of Homes Now, Inc. and Childhood Leukemia, Inc. Oliver is a Past Commodore of the Beachwood Yacht Club and currently an active member of the Board of Governors. Oliver was selected as a recipient of the Asbury Park Press 2005 Readers’ Choice Award as “One of the Best Accountants in Ocean County”. He is a member of the AICPA and NJSCPA
Marianne Krupa,CPA
Marianne graduated from Georgian Court College in May, 1991. She began her accounting career prior to that at a firm on Long Beach Island. She passed the CPA Exam in November, 1997 and joined Koerner, Koerner, Galati & Oriel, P.A. in January, 1998. Since that time, Marianne has focused on the needs of medical practices and real estate. She is a member of the American Institute of Certified Public Accountants and the New Jersey Society of CPA's.