Support Staff



Christene J. Ringler

Staff Accountant/Office Administrator

Christene graduated from Cambria-Rowe Business College with an Associate’s Degree in Specialized Business, majoring in Business Administration-Accounting/Microcomputer Applications. She began her career in public accounting, where she worked for 17 years before transitioning into municipal government for 8 years. In 2021, she returned to public accounting, joining Kotzan CPA & Associates, P.C. Christene became the office administrator in January 2024 and handles accounting, payroll, depreciation, individual and corporate tax services, and financial statement preparation. She is also proficient in QuickBooks, providing client training, set-up, and ongoing support.

Tammy R. Walko — Johnstown, PA — Kotzan CPA & Associates P.C.

Tammy R. Walko

Accounting Associate

Tammy graduated from Cambria Rowe Business College with an Associate in Specialized Business Degree in Accounting. She joined the firm of Kotzan CPA & Associates, PC in 2022 upon the retirement of her former employer, a Johnstown CPA, with whom she had been employed since 1987.  Tammy processes client payrolls including quarterly and year-end reports and sales tax returns. She also provides client bookkeeping, financial statement preparation, and individual taxation services. 

Kimberly P. Nagy — Johnstown, PA — Kotzan CPA & Associates P.C.

Cody Sral

Accountant/Administrative Support

Cody graduated from Saint Francis University in 2023 with a Bachelor of Science Degree in Organizational Leadership and earned an Associate of Applied Science Degree in Business Management from Pennsylvania Highlands Community College. He joined Kotzan CPA & Associates in August 2024 as an accountant/administrative support. Cody is responsible for various administrative and accounting duties, including file maintenance, audit report assembly, scanning tax client information, data entry, and payroll.