About Us
OUR TEAM
O. Ray Sheets Accountancy Corporation has been in business since 1968. Our clientele comes from a broad spectrum of industries: agriculture, trucking, manufacturing, construction, food service, public agencies, and nonprofit organizations. Our clients' geography is also as diverse as their industries. We have clients not only in Los Banos and the surrounding area but also in several other states and from around the world--as far away as Denmark.
Our firm was founded on the principle of commitment to providing personal service and producing the highest of quality work possible.
O. Ray Sheets, CPA (In Memoriam 1938-2023)
O. Ray Sheets was born in Wewoka, Oklahoma and moved to California at age three. At a young age he displayed remarkable curiosity, the gift of gab and zest for life. His thirst for knowledge led him to pursue a career in public accounting, obtaining his CPA license in 1964. He was an alumnus of Deloitte and Touche, known as the prestigious "big four" of international accoutinting firms before establishing his own practice in Los Banos over fifty years ago.
Ray was driven, focused, committed, competent and dedicated to the accounting profession, as well as with his clients and staff which earned him much respect and admiration. He fondly became know as the "Tax Cat" and his contributions to the field will be rememebered for years to come.
Beyond his professional achievements, Ray was a man of great character. He possessed an innate ability to make everyone around him feel valued and appreciated. He had a remarkable sense of humor, always ready with a whitty remark or a playful quip to brighten the day. He had a knack for finding joy in the simplest of things and brought laughter into the lives of everyone he met.
Our firm continues on with the principles and professionalism established by Ray. His spirit lives on, inspiring each of us to live with compassion, humility and his zest for life.
AUDRA L. COTTA, CPA
President, CFO
audra@orsac.com - 209-826-3503
Audra, born and raised in Los Banos, California, graduated from California State University, Stanislaus with a BS in Business Administration, accounting concentration in 2001. She joined O. Ray Sheets Accountancy in 2005 and received her license as a Certified Public Accountant the same year. Her emphasis is in small business accounting and financial statement preparation. In addition, she prepares individual, partnership, corporate and IC-DISC tax returns. Audra is also active in the community and serves as treasurer for several local non-profit organizations.
JOHN HENRY, CPA, CITP
General Manager
johnh@orsac.com - 209-826-3503
John is not your typical accountant. He discovered both his knack and love for the accounting profession as an owner-operator long-haul truck driver. His previous career positions include the service and home security industries. His experience lends itself to a true and first hand understanding and knowledge of small businesses. After making a mid-life career change decision, he received his accounting degree from the University of Central Oklahoma. After taking, and passing on the first attempt, the CPA exam, he moved to California and was immediately hired by a small firm in Woodland. Soon after, he was recruited by a larger regional firm in Citrus Heights, California where he increased his knowledge and niche for working with and consulting small to mid-sized businesses, including acting CFO of various companies. He holds a CPA license and a CIP license (Certified Information Technology Professional) from the American Institute of Certified Public Accountants. He is the firms' resident excel specialist and has created many custom excel spreadsheets for clients. Along with Ray, John also specializes in the accounting IC-DISCS.
LYNN FERRO MILLS, CPA
lynn@orsac.com - 209-826-3503
Lynn graduated from California State University, Stanislaus, with a BS in Business Administration on December 16, 1991. She joined the firm on January 1, 1995. She was licensed by the California State Board of Accountancy as a CPA on November 27, 1999. Lynn is a member of the American Institute of CPA's and the California Society of CPA's.
JEAN L. SYDOW, CPA
jeansydow@orsac.com - 209-826-3503
Jean graduated from California State University, Northridge (known as Valley State College at time of graduation), in 1964, with a Bachelor of Science degree in Business Administration, emphasis in Accounting. She has been licensed as a CPA in California since 1966. She has been a continuous member of the California Society of Certified Public Accountants since 1966. She earned an Estate Planning Certificate from the California Society of CPA's in 2000. Jean joined the firm in 1978. Jean's work includes estates, trusts, individuals, partnerships, and corporations.
JANET LINTON RATH, CPA (Retired)
Janet was licensed as a CPA by the State of California in 1978. She earned a BA in geography from California State University, Chico in 1974 and an MS in Business Administration/Accounting from California State University, Sacramento, in 1979.
She joined the firm in 1987.
Janet enjoys working with her clients, especially in the areas of business management, tax return planning, and financial statement preparation. She values each person as an individual and her philosophy is to treat each as she would a member of her family.
ARNOLD GRIMES, Systems Analyst
abg@orsac.com - 209-826-3503
Arnold was born in Akron, Ohio and studied at the University of Texas at El Paso before serving seven years in the Army in the MIS Department managing mainframe computer systems at Fort Hunter Liggett in a new weapons testing post. He also worked a Tiburon Systems in San Jose, California in the MIS Department managing personal and mini computers.
At O. Ray Sheets, Arnold is responsible for firm computer operations, trouble shooting and data security during tax and non-tax season so everyone can perform tasks with minimal interruption due to system problems.
Arnold has become an important and valuable resource to our clients by designing, maintaining, and improving their IT needs.
YMELDA (Mel) AGUINADA, Bookkeeper/Tax Preparer
mel@orsac.com - 209-826-3503
Mel, originally from the Bay Area, began her career in accounting right after high school bringing 13 years of valuable experience to our firm in 1997. She is knowledgeable in bookkeeping, QuickBooks accounting programs, payroll, preparing tax returns, and enjoys working in Excel.
MARISOL FREITAS, Office Manager
marisol@orsac.com - 209-826-3503
Marisol has been with the firm since 2000. She is well experienced in all secretarial duties and is knowledgeable in multiple billing programs. Recently promoted to Office Manager, the general Manager has often referred to her as the rock and life blood of the firm making sure all procedures are followed. She is always happy to greet our clients and make them feel comfortable when they are at our office. She is experienced in quickbooks desktop and Quickbooks online.
JILL YOUNG, Bookkeeper/Tax Preparer
jyoung@orsac.com - 209-826-3503
Jill was born and raised in Los Banos with the exception of attending High school in Canada. After many years of experience with bookkeeping she decided to further her education with a BS in accounting in 2013, from the University of Phoenix.
AARON FRONTELLA, Bookkeeper/Tax Preparer
aaron@orsac.com - 209-826-3503
Aaron graduated from California State University, Stanislaus in 2022 with a Bachelor's degree in Accounting and plans to become a CPA.
MARIA GOLISANO, Administrative Assistant
mariag@orsac.com - 209-826-3503
Maria is a native of Hanford, CA. Prior to her employment with ORSAC, Maria worked as an administrative Assistant in various industries including but not limited to legal firms and operating a contract agency of medical providers in the Bay Area. These positions provided her the opportunity to work directly with clients, customers and various organizations of diverse industries. Maria enjoys interacting with the public and providing the best customer service possible. She believes in the words spoken by Ghandi, “The best way to find yourself is to lose yourself in the service of others.”
MISTY ROARK, Administrative Assistant
misty@orsac.com - 209-826-3503
Misty was raised in Los Banos, CA and joined the firm in 2022 as a Administrative Assistant. She graduated from Los Banos High School in 2022 and attends Merced College. Misty enjoys providing help for our clients and coworkers.
Our Mission
Our mission is to help clients maintain financial viability in the present, while taking a proactive approach to achieve future goals. This requires open communication to reach an understanding of our clients' needs through research and sound analysis. O. Ray Sheets Accountancy Corporation is dedicated to meeting these goals with high standards of excellence and professionalism. We have been a staple of the area's business community for years, and pride ourselves on the level of esteem we have earned.
Our dedication to hard work has earned the respect of the business and financial community in and around the area. We believe this to be a direct derivative of our talent and responsiveness to our client base. Whether you are a current or prospective client, rest assured that individuals and businesses who choose O. Ray Sheets Accountancy Corporation receive competent and timely advice.