I work for a small (50 people or so) consulting company in upstate NY. I have been here for over 3 years, and our IT "department" recently doubled in size (from 1 to 2). I have over 25 years experience as a software developer, and I would put these people up against any IT department in the world! We get excellent response time for problem resolution and general questions. We are also encouraged to supply input and suggestions for improvement. There is a trust relationship here that I have never experienced at any other company, and I have worked for several companies, both large (Fortune 100) and small (10 employees).