About Us

For almost 40 years, we have proudly provided tax and accounting services, and for over 20 years financial services to our valued clients in Lockport and all of Western New York, as well as other areas of the country.

Our dedicated and professional staff is able to help you with all of your small business and individual needs, including payroll and bookkeeping services, taxation and other accounting services, as well as investment, retirement, insurance, and other financial services. We believe in leveraging technology and streamlined systems to offer great service, value, and quality with a small business and personal feel.

Meet our team

Your WNY source for dedicated tax professionals and financial planning!


Kerri Castle

Kerri Castle

Administrative Associate

Janet Farrar

Janet Farrar

Payroll Associate

Frank W. Cornell, EA

Frank W. Cornell, EA

Founder / Enrolled Agent

Gloria Hillman

Gloria Hillman

Tax Associate (Retired)


Kerri is often the first person our clients see when they come into our office and the first they hear when calling, and she looks forward to both. She is a key assistant to our financial services practice as well as the tax and accounting practice.
Janet has worked in the payroll service provider field for a number of years in the local area. She is able to help our small business clients handle their weekly or other payroll schedules, which frees up their time to run their business.

As the founder of Frank Cornell Associates, Frank has set the example of care and detail to client service and support for our firm to strive to emulate for years to come. His knowledge and experience at all levels has been the key advantage for our firm's clients, allowing us to grow but always keep clients the main focus.

Gloria Hillman has 45+ years of tax and accounting experience and has been a trusted tax and accounting advisor to all of our clients for over 305+years. Her tax and accounting clients tend to have absolute confidence in her as she has proven over the years to them that she is dedicated to their needs. This unsurpassed commitment continues to serve as a model for Frank Cornell Associates, Inc.


Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™ and federally registered CFP (with flame design) in the U.S., which it awards to individuals who successfully complete CFP Board’s initial and ongoing certification requirements.