Luke Malecki, CPA

Luke R. Malecki is Office Managing Partner at Drescher & Malecki LLP. After earning a B.A. in international business from Bentley University in Waltham, MA, Luke achieved an M.A. in financial economics from the State University of New York at Buffalo. In 2004, he began his career with Drescher & Malecki LLP as the firm's first employee. Shortly after joining the firm, Luke achieved his certification as a certified public accountant (CPA) and subsequently moved through each level at the firm. Currently, as Partner, he directs firm personnel and serves as a primary point of contact for client questions. Luke continually strives towards the firm’s mission to revolutionize the accounting and audit process by providing practical and innovative ideas to counties, cities, towns, villages, school districts, and public authorities.

As an active member of the Special Review Committee for Government Finance Officers' Association (GFOA) Excellence in Financial Reporting Program, Luke stays well-versed on the reporting requirements of governments and ensures that all applicable standards are met. Luke is also a member of the American Institute of Certified Public Accountants (AICPA), New York State Government Finance Officers' Association (NYSGFOA), and the New York State Society of Certified Public Accountants (NYSSCPA).

In 2004, Luke moved into the bustling Elmwood Village, located within the resurgent city of Buffalo, New York. He still resides in the neighborhood with his wife, Jenn, their two daughters, Leah and Taylor, and two sons, Lincoln and Luke. Luke and his family enjoy an array of activities in Western New York during all the seasons of the year, whether it be enjoying some springtime soccer matches at the picturesque Delaware Park, exploring the Buffalo Zoo or the Buffalo waterfront during summer, taking a hike at the Outer Harbor in the crisp fall air, or a snowy walk down the lively Elmwood Avenue during the winter months.

Luke and his family also appreciate spending family time on the beaches and shores of Lake Erie during the summer, as well as riding bikes along the area's streets and trails. Luke also roots on the Buffalo Bills, Buffalo Sabres, and Toronto Raptors, enjoys taking in an occasional round of golf with friends, clients, and colleagues, appreciates a good jog through the neighborhood, and tries to absorb the plentiful opportunities that our great region has to offer.

Thomas Malecki, CPA

Drescher and Malecki LLP's Partner-in-charge, Thomas P. Malecki (Tom), directs all firm personnel and is the primary contact for client questions. Throughout the year, Tom reaches out to current and prospective clients to allow for continuous communication and to promote the effectiveness of the Drescher & Malecki Team. Tom ensures that all applicable standards are met and serves as a resource to both our staff and clients alike.

Tom has over thirty-five years of experience in serving public sector entities. Upon receiving his MBA from SUNY at Buffalo, he began his career with Deloitte & Touche LLP, where he later worked as Office Managing Partner prior to his departure. He has served as a member of the Special Review Committee for the Government Finance Officer’s Certificate of Excellence in Financial Reporting Program, and as a member of the New York State Government Finance Officers Association. Currently, Tom sits on the Board of Directors for the Erie County Medical Center.

With his personal mantra being "Enjoy Life," Tom engages in the wide variety of activities that the Western New York area has to offer, such as concerts, wine tours, golf, and local sporting events, be it college or professional. Further, Tom takes advantage of the differing Buffalo climates by engaging in many outdoor activities including, kayaking in the waterways, biking the streets, hiking the wilderness trails, playing pond hockey with friends and colleagues, and skiing at the various local resorts, to name a few.

Matthew Montalbo, CPA

Matthew J. Montalbo (Matt), Partner, is a Certified Public Accountant with over fifteen years of experience serving public sector entities. He began his career with Drescher & Malecki LLP in 2004 as an intern while finishing up his undergraduate accounting degree at SUNY Geneseo. While at Geneseo, he was an active member of the Accounting Society and learned valuable leadership qualities as a captain of the Geneseo Rugby Club. After graduation, Matt made the decision to return to his hometown of Buffalo, NY and received his graduate degree in accounting from SUNY at Buffalo (U.B.).

In addition to his partner duties, he leads the firm’s learning and development programs. Matt works with all levels of staff to promote and deliver trainings, which supports the firm’s mission. He is passionate about creating a challenging and enjoyable training environment that facilitates professional growth. He serves as a member of the Special Review Committee for the Government Finance Officer’s Certificate of Excellence in Financial Reporting Program, and as a member of the New York State Government Finance Officers Association (GFOA).

Matt, his wife, Carolyn, and their three children, Sofia, Rocco and Violetta, live in Amherst, NY, and have embraced the revival of the Western New York (WNY) area. As a family, they enjoy the many year round events at Canalside Buffalo, including ice skating, water sports, outdoor yoga, and concerts. However, Matt’s first love in WNY is for the sport of hockey. In his free time, Matt still coaches at the youth level and has participated in coaching clinics for USA Hockey.

Carl Widmer, CPA

Carl A. Widmer began his career in governmental accounting in 2008 when he joined the Drescher & Malecki LLP team as an intern immediately following graduation from SUNY Geneseo. Carl obtained his certification as a certified public accountant and was admitted into the partnership of the firm in 2019. His role includes the responsibility of supervising audit engagements, providing technical advice and consultation to clients, serving as quality control and training team leader, contributing creative marketing ideas and seeking out potential business for the firm. Carl is an active member of the American Institute of Certified Public Accountants (AICPA), Government Finance Officers' Association (GFOA) Special Review Committee, New York State Government Finance Officers' Association (NYSGFOA), and Western New York Association of School Business Officers.

Prior to his tenure at Drescher & Malecki LLP, Carl attended St. Francis High School in Athol Springs, NY, which prepared him for his college education at the State University of New York at Geneseo. Carl earned a BS in accounting while taking full advantage of Geneseo’s unique extra-curricular activities. He participated in the Accounting Society, Geneseo Opportunities for Leadership Development ("GOLD") Program, Men's Club Volleyball Team (captain), and various intramural sports. If you’re familiar with Geneseo, you'd be interested to know that Carl kept his bank account afloat by working well into the night at Mia’s Pizzeria throughout his four years there.

Carl married his wife Hayley in 2012 and they currently reside in West Seneca, NY with their three sons, Jase, Bennett and Camden. If the weather is nice, you can find Carl outside enjoying a hike through his backyard down to Cazenovia Creek, golfing at any of the local courses, on the beach playing volleyball, playing basketball in the driveway or attending cruise nights and racing his car at the local dragway. Carl and Hayley like to explore the new downtown Buffalo development: eat and drink at the bars and restaurants, walk the waterfronts, and listen to live music. During the colder months, Carl stays active in men’s basketball and volleyball leagues, and takes on renovation projects at home. A local sports fan, Carl has been a season ticket holder for the UB Bulls basketball team, and joins other Buffalonians in the thrilling experience of supporting the Bills year in and year out.

Nichole Ruf, CPA

Nichole Ruf joined Drescher & Malecki LLP in October 2007 as a Staff Auditor. Since 2007, she has gained significant experience serving governmental entities. Nichole also assists in recruiting talented personnel for the firm.

Nichole graduated from Canisius College with an MBA in Professional Accounting. She also received a Bachelor of Science degree in Fashion and Textile Technology from the State University of New York, Buffalo State, where she graduated summa cum laude.

In her free time, Nichole enjoys spending time with family and friends and outdoor activities including golfing, hiking, skiing, and snowmobiling.

Senior Managers