Samuel M. Fisher, 85, of Havertown, a member of the Haverford Township school board in the 1970s, died of congestive heart failure on Tuesday, Dec. 27, at Lankenau Hospital.

Mr. Fisher's CPA firm, Samuel M. Fisher Co., was the independent auditor for the Rose Tree Media School District and for Haverford Township in the 1980s.

Born in West Philadelphia, Mr. Fisher graduated first in the Class of 1947 at the Temple University School of Business and Accounting, his son-in-law, Brian Vance, wrote in biographical notes.

Mr. Fisher opened his firm in Philadelphia after graduation, and moved it to Bala Cynwyd in the 1970s and to Broomall in the 1980s before selling it in the 1990s.

"His firm specialized in performing audits for labor unions and multiemployer health, welfare and pension plans," his son-in-law wrote.

The firm, he wrote, "was one of the first smaller firms to receive a contract from the Environmental Protection Agency and was the official auditor of the Love Canal environmental disaster." Love Canal was a toxic waste dump in Niagara Falls, N.Y., for which President Jimmy Carter declared a state of emergency in 1978.

After the 1973 death of his first wife, Helene, from cancer, Mr. Fisher helped form the National Citizens Committee to encourage increased federal funding of cancer research, his son-in-law wrote, and Pennsylvania Gov. Milton Shapp named him to his Governor's Task Force on Cancer Control.

In the 1970s, Mr. Fisher was president of the Community Library Association in Havertown and president of the Eastern Delaware County Jaycees, as well as an officer of its state organization.

Mr. Fisher is survived by his wife of 24 years, Kate; sons William, Rick and Neil; daughters Ellen and Nancy Fisher-Gormley; and eight grandchildren.

A memorial service was set for 11 a.m. Monday, Jan. 2, at Temple Shalom, 55 Church Lane, Broomall.