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About Us


Welcome to Wittlin, Dry & Dry, LLP. Our firm was founded in October of 2000 as a result of the merger of two Western New York accounting firms. Our principals have more than seventy years of experience in providing accounting and business consulting services to individual and corporate clients. Our office is conveniently located in Williamsville, New York.

Our Mission

Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. Wittlin, Dry & Dry, LLP is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of the local business community for years, and pride ourselves on the level of esteem we have earned.

Our dedication to hard work has earned the respect of the business and financial community. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose Wittlin, Wittlin, Dry & Dry, LLP receive competent and timely advice.

Enhancing Business Performance

When choosing an accounting firm, it is important to know the experience level of the staff that will be providing you with service. We pride ourselves on our ability to provide our clients with consistent, dependable service from our highly trained staff of professionals. Since clients work with the same staff team on a consistent basis, engagements are much more efficient and often yield strategies for improving client processes and systems that lead to cost savings and improved profitability. Part of our job is to look for ways to help our clients improve their bottom line. We are well qualified to deliver exceptional results due to the experience level of our professionals.

We pride ourselves in our ability to react to our clients needs in a time sensitive manner. Our flexible organizational structure allows us to form new engagement teams quickly, as your need arises. It is not unusual for clients to require interim financial statements for financing, new business plan development or acquisition cash flow analysis in a short time frame.

We thrive on such situations. It is times such as these that we truly have the ability to have an immediate, positive impact on your business.

Technology plays a very important role in how we serve our clients. Our staff of professionals is well versed in the use of computer hardware and software to increase the efficiency of each engagement we perform. Our staff is always available to help with improving our client’s systems. For a number of our clients, we serve as their support team to assist them through accounting system issues that may arise from time to time. It is important for clients to know that they can rely on trusted professionals who understand their business to be available to help them through such situations.

We look forward to working with you and your staff. As a team, we will work to enhance your organization’s financial performance now, and into the future.

Our Team

Jay S. Dry, CPA

Partner 716.634.7253

Jay is a 1987 graduate of the State University of New York College at Fredonia. Jay has been providing accounting and auditing services to corporate and non-profit organizations and works closely with the principals of those organizations. Jay is involved in all aspects of the firm’s services from attest engagements to preparing corporate and individual income tax returns and focuses on working with retail and non-profit clients. Jay is a member and past-president of the Lockport Rotary Club and resides in Lockport, New York.

James M. Dry, CPA

Partner 716.634.7253

Jim is a 1985 graduate of the State University of New York College at Fredonia. Jim has been providing accounting and auditing services to corporate and tax exempt not for profit organizations from the beginning. Jim is primarily responsible for the firm's attest engagements and focuses on working with construction contractors as well as retail business. Jim also focuses on corporate income tax planning and individual income tax issues. Jim is responsible for coordinating the business activities of the firm. Jim is a member and past-president of the Eastern Hills Sunrise Rotary Club, as well as the treasurer of the foundation. Jim resides in Williamsville, New York.