Partners and Associates

Partners and Associates

A hybrid team of accountants, advisors, and consultants whose collective experience and diverse backgrounds ignite ideas, reconfigure approaches, and recommend strategies and innovative solutions for our clients.


505 Fourteenth Street
Oakland, CA 94612-1912

Tel: 510.768.0066

Areas of Focus

  • Medicare and Medicaid cost report preparation
  • Compliance reports
  • OSHPD reports
  • Reimbursement rate calculation and analyzation
  • Financial statement preparation
  • Audit of third-party liability accounts
  • Critical access analysis
  • PPS reconciliation reports




California State University, Fresno
  • Bachelor of science degree with an emphasis in accounting

Tracy Moziak Addleman

Senior Manager

Tracy Moziak Addleman is a senior manager in the health care management consulting practice. Her primary focus and expertise include accounting, financial analysis, and Medicare and Medicaid cost report preparation. Tracy leverages her blend of accounting and consulting skills to assist various health care clients to stay in compliance and ensure that they thrive. She has presented skilled nursing reimbursement topics for the California Hospital Association as well as individual skilled nursing facility clients.