Joseph Foy

Associate Director, Assistant Professor, Online Business Programs

Joseph Foy

I am a full-time Assistant Professor and currently serve as the Associate Director of the Online Business Programs at the School of Professional Studies.  I have a long-term affiliation with CUNY (City of New York), since the mid-1980's.  In 1999, I started formally teaching accounting courses in CUNY as an Adjunct.  Since then, I have taught in the SPS, John Jay, City Tech, Brooklyn College and Kingsborough Community College.  I have also taught in the University of South Florida and written coursework for Ave Maria University, Florida.  From 2016-2019, I was a full-time Assistant Professor at SUNY Old Westbury.  In summary, over the past twenty years, I have taught a variety of undergraduate and graduate accounting classes, including basic and intermediate financial accounting, computerized accounting, financial investigations, auditing, forensic accounting, forensic interviewing, financial statement analysis, individual taxation, partnership, LLC and SCorp taxation, Estate and Gift taxation, and tax fraud.  My teaching philosophy centers around experiential learning.  My goal in many of my classes is to help connect what students read in the textbook to what transpires in real life.  In accounting, that can be challenging to make those connections.  Fortunately, I have had many successes which I intend to pass on to you. 

I am a former Special Agent for the Criminal Investigation Division of the IRS. I started in the IRS as a Revenue Agent (auditor) in 1991.  I transferred to the Criminal Investigation Division in 1994 and worked as a field agent for nine years investigating tax evasion cases.  From 2002 through the beginning of 2012, I served as the lead IRS Criminal Investigation spokesperson for the New York Field office. I worked intensely with the media, making occasional appearances on television and radio, and frequently quoted in newspapers commenting on financial fraud.  From 2012 through September 2014, I was a Centralized Case Reviewer in the St. Pete, Florida Field Office, reviewing other Special Agent's completed tax evasion investigations as part of a quality control mechanism prior to potential federal prosecution.

I hold a Doctorate of Professional Studies from Pace University in New York.  I have a Masters in Taxation from Long Island University and I am a graduate of Queens College with a BA in Accounting Information Systems.  I am a Certified Public Accountant in the states of Maryland and Florida.

Recent News

CUNY SPS Professor Dr. Joseph Foy at IRS training session for students

IRS Trains College Students to Fight Terrorism

June 06, 2024


CUNY SPS Online Business Programs Professor Dr. Joseph Foy organized and moderated a one-day training session focused on fighting terrorism through financial investigations. The event, held in May, was a partnership between the IRS Criminal Investigation Division (IRS-CI) and CUNY. Students from CUNY SPS, John Jay, and Brooklyn Colleges participated. Over 40 accounting and business students were sworn in as honorary Special Agents. Dr. Foy is quoted in this NY1 article describing the event.

Utilizing ChatGPT to Develop Career Building Skills

May 29, 2024

Transformation CUNY

On May 13, 2024, Dr. Joseph Foy, Assistant Professor/Associate Director, CUNY SPS Online Business Programs, presented to the Chancellor’s Office of Transformation, Career Success Fellows, “Utilizing ChatGPT to Develop Career Building Skills.” The presentation is part of his ongoing important research using AI to enhance pedagogy. The Office of Transformation accelerates and catalyzes transformation within the University to magnify the collective impact of CUNY’s 25 colleges and amplify CUNY’s position as the nation’s premier university for equitable social, economic, and civic impact. Dr. Foy was selected as a Career Success Fellow in the Spring 2023 semester.

The Effects of Message Quotes on Tax Compliance

April 05, 2024

Journal of Forensic Accounting Research

Dr. Joseph Foy, a professor in the CUNY SPS Business programs, recently co-published an article for the Journal of Forensic Accounting Research with J.V. Sampath, J. A. DiGabriele, and H. Abbu. The paper, "The Effects of Message Quotes on Tax Compliance," examines the effects of regulatory focus and regulatory fit theories on taxpayer compliance when taxpayers are exposed to predetermined quotes by the Internal Revenue Service (IRS) or other tax authority officials.
CUNY SPS Business Program Professor Dr. Foy attending Jet Blue Graduation

CUNY SPS Professor Attends JetBlue Scholars Graduation Ceremony

February 21, 2024

JetBlue Scholars

Dr. Joseph Foy, assistant professor and associate director of the CUNY SPS Online Business Programs, recently attended the JetBlue Scholars Graduation Ceremony in Orlando, FL. The event showcased the ongoing partnership between the School's MS in Business Management and Leadership program and JetBlue. His presence sets the stage for expanding this collaboration to include CUNY SPS undergraduate-level programs in the future.