Sy passed away last week. We met when we were sworn into the National Guard in 1965, and became friends during basic and then advanced training. We later became partners and remained friends after I left to form a smaller less hectic practice. And now we cannot share any more stories, memories, updates and talks looking forward to our more relaxed futures.

Sy and I literally grew up together professionally having met when we were both starting our careers. We lived in the same neighborhood, went to same high school and college but we met in the service. I was a year ahead of him and our paths never crossed beforehand.

I have a million Sy Siegel stories and each one brings back a vivid and fond memory. One from basic and then our advanced training where Sy always walked around with a big hammer when he was off duty or not specifically assigned to anything. When he would be stopped by a sergeant and asked what he was doing, he always replied condescendingly “I have a hammer!” and the sergeant would leave him alone.

As he progressed with work, Sy worked for a small accounting firm and when one of the partners left to form his own firm he asked Sy to join him which he did. They quickly built a nice practice and I joined them in August 1970 also as a partner. Our little firm did a lot of public company audits. I remember Sy going to Washington to meet with the SEC to get them to accept our version of a GAAP interpretation, which they did. The morning after Ronnie and I were married and as we were leaving for our honeymoon the bathroom phone in our Plaza Hotel honeymoon suite rang with Sy telling me he just got the mail telling him he passed the CPA exam.

Sy was very involved with the NY Young Republican Club which was the base for John Lindsay when he became Mayor of NYC and where Sy hung out with Sid Davidoff, Jeffrey Katzenberg and many other young up and comers who became esteemed attorneys, judges and business leaders and in Jefferey’s case one of the top people in Hollywood. Sy was once asked why he spent so much time at the Club and replied “I am the only accountant in the group – I will eventually get them all as clients” which he pretty much did.

When Sy and I were partners with Jack Grushan we shared an office with a retired businessman who was starting up a new company. One day Jack said he was going to get him as a client and he went into his office and came out 2 hours later saying it’s impossible to get him as a client. A little while later I said I was going to get him as a client and also came out after a couple of hours saying it was impossible. Sometime afterward Sy said he would try to get him as a client and Jack and I looked at each other with a “like yeah” look. Sy came out two hours later and said we got him as a client. Astounded we asked Sy what he talked about and he replied “I didn’t say anything. He had something unusual on his desk and I asked him what it was and then he talked for two hours nonstop.” A few weeks later our new client told me that he’s been around for quite some time and Sy is the smartest accountant he ever met. Sy had a lot of strengths and one of his strongest was that he was a great listener and was able to get anyone talking about what they liked best. Also, Sy was the consummate networker and I cannot recall him ever forgetting the name of someone or where they worked, what they did or their hobbies.

I could write more and would like to, but I am stopping here and just want to note that I am stopping almost a half-century ago. Sy had a good life, a good career, and had a great partner to share it with – his wife Estelle. He will be missed.

Rest in Peace my friend.


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