Sara M. Dayton has excelled as the managing partner at Lumsden & McCormick, LLP since 2023, a position in which she supervises the firm as a whole and ensures that strategic objectives are met. Shortly after assuming this position, the office experienced a significant fire, resulting in a 17-month displacement for the team. Demonstrating resilience and forward-thinking leadership, she collaborated closely with the chief operating officer to gather employee feedback and lead the redesign and rebuilding of the office. The result was a modernized workspace featuring state-of-the-art technology and a welcoming environment that has positively influenced the firm’s culture, fostered collaboration and established Lumsden & McCormick, LLP as an exceptional workplace. This transformation remains firm as Ms. Dayton’s proudest professional achievement to date.
Prior to her present post, Ms. Dayton found success as a partner at Lumsden & McCormick, LLP from 2012 to 2022. During this period, she contributed to the firm’s continued growth and played an integral part in its management and client service initiatives. From 2008 to 2011, she served as principal at the same firm, further developing her expertise in governmental accounting, firm management and financial management. Her career at Lumsden & McCormick, LLP began in 1998 when she was recruited as staff accountant. Over the next decade, Ms. Dayton advanced through roles as senior accountant and manager until 2007, laying a unshakeable foundation for her future leadership.
Outside of her primary responsibilities, Ms. Dayton has expanded upon her expertise in governmental accounting, firm management and financial management. She has contributed as a judge for several Buffalo Business First awards programs, including 40 Under 40 and Women of Influence, as well as the ATHENA awards through the Buffalo Niagara Partnership. Her professional affiliations include membership in the American Institute of CPAs, The New York Government Finance Officers Association, The Institute of Internal Auditors, The New York State Society of CPAs, NYUCPA, The Western New York Association of School Business Officials (WNY ASBO), ASBO New York, BDO Gold Managing Partners Roundtable and Women’s Executive Exchange with Buffalo Niagara Partnership.
To support her ambitions in her field, Ms. Dayton pursued an education at SUNY Geneseo, from which she graduated with a Bachelor of Science in accounting in 1998. She further enhanced her qualifications by completing a “Governing for Nonprofit Excellence” executive education program at Harvard Business School in Boston in 2016. In addition to her academic achievements, Ms. Dayton became a certified public accountant through the New York State Department of Education in 2001.
Adaptability has been central to Ms. Dayton’s success, as she attributes her accomplishments to her willingness to embrace change, a quality she considers uncommon among accountants which has enabled her to keep pace with industry developments and market demands. She credits the original founders of Lumsden & McCormick, LLP for establishing a culture of adaptability that continues to guide the firm today. Mentorship throughout her tenure has also played an important role in shaping her approach to leadership.
Furthermore, Ms. Dayton is actively involved in civic organizations. Since 2021, she has been appointed as the board treasurer for Buffalo-Erie Marathon Association Inc., supporting community health initiatives through marathon events. Her longstanding commitment to SPCA serving Erie County began in 2009, having provided her guidance and perspective as vice chairperson, treasurer and chairperson across multiple committees in the years since. From 2018 to 2023, Ms. Dayton was also a board member at Cradle Beach Inc., advancing programs for children and families.
Ms. Dayton’s exceptional work has been recognized with numerous accolades in recent years. As a testament to her outstanding efforts, Inside Public Accounting cited Lumsden & McCormick among the Fastest Growing Firms in 2026. Forbes Magazine also included her among its Best-in-State CPAs for 2026 and America’s Top 200 CPAs for 2025. Moreover, she has been honored by Buffalo Business First among the Power 250 from 2024 to 2026 and the Power 200 Women from 2023 to 2026. Ms. Dayton was additionally heralded as a Woman of Influence by Buffalo Business First in 2023.
Looking toward the future, Ms. Dayton remains committed to maintaining Lumsden & McCormick’s independence while supporting its growth through organic expansion and potential acquisitions of smaller firms. She plans to continue investing in technology and exploring innovative uses of artificial intelligence within the organization while focusing on retaining long-term employees and cultivating a strong positive culture throughout the firm’s ongoing endeavors.