Timothy P. Moag, CPA, is a Tax Director and leads the firm's Agriculture Business Specialization Group.  This group is dedicated to providing sophisticated accounting, tax, consulting and management advisory services tailored to the specific needs of agricultural business across Western and Upstate New York. Drawing on his expertise in agriculture, Mr. Moag assists farm business managers with tax, financial and management concerns they face in their business and personal lives.  He has significant experience with business succession and strategic planning with closely-held agricultural businesses including the correlation of tax, estate and business issues.  He also has significant experience with agriculture commodity, equipment and supply distributors, livestock and crop production and service businesses, custom harvesting operations and agricultural construction contractors, consulting and management firms. 

He is a member of the Northeast Dairy Producers Association and a life member of New York State Agriculture Society.  He is current treasurer of the Milne Memorial Rotary Scholarship Fund, Inc and is active in the business community, serving as treasurer of the LeRoy Business Council and on the board of directors of the Wyoming County Chamber of Commerce.  Mr. Moag was selected by Business First of Buffalo to their 1997 40 Under 40 honor roll recognizing proven leadership, professional success and community involvement.  He is a past president of the Board of Directors of the Genesee Area Y.M.C.A., serving on the finance committee and Y.M.C.A. Board of Trustees, and was honored as 1994 volunteer of the year.  Mr. Moag is Past-President of the LeRoy Rotary Club.

Mr. Moag serves his community coaching youth sports and is acting President of the Pavilion Amateur Soccer Association.  He has served on the campaign cabinet of the Genesee LeRoy United Way as chairman of the agricultural division.  He also is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. Mr. Moag is a 1980 graduate of Rochester Institute of Technology.  While attending RIT, Mr. Moag was an intercollegiate athlete and participated in the cooperative education work-study program.  He obtained work experience from employers such as W.W. Griffith Oil Co., Inc., Wyoming County Bank, and the 1980 Winter Olympic Games Organizing Committee in Lake Placid, New York.  He entered public accounting in 1980 and became a Certified Public Accountant in 1983.  He was co-founder of the accounting firm Battaglia, Andrews & Moag, P.C.