About Gary

Gary Smith is a director in the Firm’s Long Wharf Drive office in New Haven, Connecticut. He has more than 15 years of experience managing, conducting, reviewing and analyzing financial information for various industries including healthcare, not-for-profit, governmental, pension plans and manufacturing and distribution. Mr. Smith’s experience includes a combination of both private company and public accounting, including experience with a “Big 4” accounting firm.

Mr. Smith serves as an audit director for numerous healthcare clients including long-term care facilities, home health and acute care hospitals, directing the day-to-day oversight of the audit engagements he serves. Mr. Smith has experience assisting clients with the development of accounting policies and procedures and providing assistance with internal control documentation and analysis.

In addition, Mr. Smith shares his expertise internally to other professionals within Marcum by developing and instructing training programs for healthcare industry and single audit engagements.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Connecticut Society of Certified Public Accountants (CSCPA)
  • Greater New Haven Chamber of Commerce Health Care Council, Board Member
  • Association for Long Term Care Financial Managers (ALTCFM)
  • Healthcare Financial Management Association (HFMA)

Subject Matter Expertise

Assurance Services
Accounting and Auditing
Internal Controls
Single Audit and Compliance
Employee Benefit Plans


Bachelor of Science, Accounting
University of Connecticut