DARRYL S. NEIER, CFE, MS

Transcription

1 DARRYL S. NEIER, CFE, MS Member of the Firm, Forensic Accounting/Litigation Services Group As Member of the Firm of the Forensic Accounting/Litigation Services Group, Darryl brings unique experience to the firm. Having spent 20 years with the Morris County New Jersey Prosecutor s Office, retiring as a Detective Sergeant, Darryl has been involved in the detection and prevention of fraud in a variety of situations and cases. Darryl s reputation as one of the experts in this field is widely recognized. He has been involved in cases that include white collar crime investigation, securities fraud, money laundering, insurance fraud and computer forensic investigation. Since having joined Sobel, Darryl has been involved in domestic and international engagements involving forensic accounting (criminal and civil fraud investigations, health care compliance; securities litigation; banks and shareholder disputes; computer forensics; business valuation;, fraud vulnerability studies; loss profits calculation; damage claim analysis; asset recovery; due diligence review; discovery production; intellectual property investigations; antimoney laundering compliance and expert witness testimony). Darryl is a faculty member at New York University along with Utica College and is a certified instructor with the National White Collar Crime Center. In 2004, Darryl was appointed as a national committee member to the Technical Working Group ( TWG ) for Education in Fraud and Forensic Accounting to develop a model curriculum to aid academic institutions, forensic, and law enforcement agencies. The TWG was funded by a grant from the National Institute of Justice, Office of Justice Programs, US Department of Justice. He has lectured extensively throughout the United States to federal, state, and law enforcement agencies and other regulatory bodies. Darryl is also a frequent speaker at national conferences lecturing on a variety of forensic accounting and investigative topics. He is trained in advanced computerized analytic methods, securities fraud, money laundering, disaster and insurance fraud, financial investigative analysis and computer crimes, and has given testimony for a variety of high-profile cases during his career. Additionally, he has been qualified as an expert in New Jersey Superior Court. Darryl is a member of the Association of Certified Fraud Examiners, where he obtained his certification in addition to sitting on the Board of Directors of the NJ Chapter. He is also a member of the National White Collar Crime Center, where he is a contributing author to the Financial Records Examination and Analysis text book used to teach advanced fraud classes throughout the country, and is a member of the Association of Certified Anti-Money Laundering Specialists. Darryl is also highly decorated, having received commendations from the Morris County Prosecutor s Office, the Federal Bureau of Investigation, and the United States Secret Service. Darryl holds a Master of Science degree in Economic Crime Management from Utica College of Syracuse University and a Bachelor of Science degree in Accounting from William Paterson University.

2 REBECCA B. FITZHUGH, CPA, CFE, CVA Senior Manager, Forensic Accounting/Litigation Services Group Rebecca is a Manager in the Forensic Accounting/Litigation Services Group at Sobel & Co., LLC. Her background includes forensic accounting and litigation support, public accounting and marketing communications, giving her a unique viewpoint from which she is able to serve a variety of clients as a trusted advisor. Rebecca joined Sobel s Audit and Accounting practice in While in this area, she served clients in a variety of industries, including manufacturing, commercial real estate, social services and not-for-profit, construction and retail. She also prepared tax returns for corporate, partnership and individual entities. In 2005, Rebecca transferred to the Forensic Accounting/Litigation Services Group. Since then, she has been involved in engagements including fraud vulnerability analyses, integrity monitoring, shareholder and contract disputes, white-collar crime and business valuations. Rebecca is a Certified Public Accountant licensed in New Jersey, a Certified Fraud Examiner and a Certified Valuation Analyst. She is a member of the American Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants, the Association of Certified Fraud Examiners, the National Association of Certified Valuation Analysts and the New Jersey Women Lawyers Association. Rebecca serves as an adjunct faculty member at New York University, where she teaches an exam review course for the Certified Fraud Examiner credential. Rebecca is a 2003 graduate of Leadership Morris, a program designed for recognized leaders and for those professionals identified for future leadership responsibilities, whose business acumen and community consciousness will make a difference in Morris County. Rebecca earned a Bachelor of Arts degree in Political Science from Union College and a Master of Business Administration degree at the State University of New York at Binghamton.

3 CHARLES E. DOYLE, MS, CFE Manager, Forensic Accounting/Litigation Services Group Charles E. Doyle is a veteran investigator bringing 20 years of experience as a member of the New York City Police Department. He rose through the ranks in the department from Police Officer to the rank of Captain. During his tenure with the NYPD he spent most of his time conducting investigations of internal department issues as well as external criminal investigations. The external criminal investigations focused on an array of crimes including organized crime, financial crimes, and homicides. These investigations entailed in-depth interviews, document examinations, retention, and security, as well as, strategic planning, asset location and forfeitures. As a supervisor he was charged with the responsibility of overseeing numerous investigations ensuring the accuracy and expeditious conclusion of the investigations under his authority. His tenacious efforts resulted in the highest arrest ratio of all comparable units within the Borough in which he was assigned. Many of the cases he was involved in were newsworthy due to large seizures, public interest or high profile individuals. His caseload resulted in numerous courtroom testimonies in State and Federal court, grand juries and trials, as well as, a good working relationship with both the Manhattan District Attorney s Office and the US Attorney s Office. Since joining Sobel in April 2006, he has conducted numerous investigations that caught the attention of many national and local newspaper and other media outlets. These investigations involved fraudulent and unethical practices in the areas of procurement, Medicare, Medicaid, political contributions and activities, hiring practices, abuse of personal leave, compensation, and government funding, as well as, several other areas of fraud found in organization. Along with the investigation and detection of fraud in an array of disciplines, Charlie has also counseled the clients and put forward deterrence and prevention model to reduce losses due to theft and penalties that could arise from criminal and ethical behavior. Charlie holds a Master of Science degree in Economic Crime Management from Utica College and a Bachelor of Science degree in Police Science from Empire State College. Charlie is a member of the Association of Certified Fraud Examiners. Charlie is also a member of the New Jersey Chapter of the Health Financial Management Association (HFMA) and a member of HFMA's Compliance, Audit Regulatory, Ethics (CARE) Committee.

4 THOMAS M. JOBES Manager, Forensic Accounting/Litigation Services Group Thomas M. Jobes, as a Manager in the Forensic Accounting/Litigation Services Group, offers a unique blend of law enforcement experience and practical forensic accounting skills which he developed and refined during his more than 26 years as a Special Agent with the Federal Bureau of Investigation (FBI). During his career in government service, Thom was primarily assigned to, and specialized in, White Collar Crime Investigations throughout the New York metropolitan area. Thom has investigated a myriad of complex criminal activities in the White Collar Crime area and has developed expertise in the investigation of Fraud and Corruption. He has led investigations involving multiple law enforcement agencies from the Federal, State, County and Local levels. His investigative experience has included detailed financial analysis, extensive document review, money laundering, tax evasion, mail and wire fraud as well as off shore accounts. Thom also has counter-terrorism experience and was assigned to the Newark, New Jersey Joint Counterterrorism Task Force (JTTF) for a number of years in the late 1980 s. He was the acting supervisor of the JTTF in 1990 during Operation Desert Shield and Operation Desert Storm. The Newark JTTF, under his supervision, received a U.S. Army Citation for their significant contribution to the U.S. Army mission during Operation Desert Storm. Thom has developed extensive liaison with numerous other law enforcement and government agencies throughout the country to include the Central Intelligence Agency, United States Army, United States Secret Service, Immigration and Customs Enforcement, Internal Revenue Service Criminal Investigative Division, New Jersey State Police, as well as numerous other Federal, State and local agencies. Since joining Sobel & Co., LLC, Thom has worked in an extensive engagement for a Federal Monitor appointed to oversee a large Health Care provider. Thom is a graduate of Susquehanna University, Selinsgrove, Pennsylvania, where he received a Bachelor of Science Degree in Accounting. Prior to his appointment to the FBI, he worked as an internal auditor for a state chartered bank.

5 EUGENE SIMON, CPA Supervisor, Forensic Accounting/Litigation Services Group Eugene (Gene) Simon is a Senior in the Forensic Accounting/Litigation Services Group. Gene brings both law enforcement and audit experience to the firm. He began his career as a Police Officer in the New York City Police Department. During his seven year career with the police department, Gene gathered preliminary information for a variety of crimes. As a first responder, he was tasked with performing on-site interviews of potential witnesses and suspects for an array of crimes ranging from thefts to homicides. Gene has provided testimony related to numerous cases he was involved in. After his law enforcement career, Gene began working as an auditor for the Schonbraun McCann Group. While there, he performed accounting and auditing services for both national and international companies. The majority of the work he performed was centered on well-known companies who are considered leaders in the real estate industry. His services included performing year-end audits of various sized companies, preparation of special purpose financial statements and assisting management in addressing accounting issues. In addition, he has performed Sarbanes-Oxley testing and been involved in various due diligence projects for publicly-traded companies. During the performance of these projects, he has had the opportunity to supervise junior staff and provide services which assisted clients in the acquisition of large real estate purchases around the country. Also, Gene has been involved in various agreed upon procedure projects to aide large international clients in the detection of inappropriate billing practices by vendors. Gene is a member of the Association of Certified Fraud Examiners (ACFE) and the American Institute of Certified Public Accountants (AICPA). Gene is a graduate of the College of Staten Island where he received a Bachelor of Science Degree in Accounting.

6 MATTHEW J. O MULLAN, JD, CPA, CFE Supervisor Forensic Accounting/Litigation Services Group Matthew J. O Mullan has had over 15 years of experience working with several local accounting and law firms in the New Jersey area as well as being affiliated with a venture capital firm early in his career and time spent in an internship with the Morris County Prosecutor s Office. Since joining Sobel & Co. in 2005, Matt has become a member of the Forensic Accounting/Litigation Services Group. He has experience in the Bank Secrecy Act/USA Patriot Act compliance monitoring related to anti-money laundry regulations in addition to, healthcare forensic accounting. Matt brings a distinctive combination of accounting and legal training to the team, providing clients with added value. Matt serves as an adjunct faculty member at New York University. Matt is a member of the New Jersey Society of Certified Public Accountants (NJCPA), the Association of Certified Fraud Examiners (ACFE), the American Association of Attorney-CPAs (AAA-CPA), and the Morris County Bar Association. Matt received his undergraduate degree from Rutgers College in New Brunswick where he earned a Bachelor of Art with dual majors in Political Science and History. He received his law degree from Rutgers School of Law in Newark and earned his Masters in Accounting from Fairleigh Dickinson University in Florham Park, New Jersey.

7 CAROL L. MORETTI, CPA, CFE, CVA Supervisor, Forensic Accounting/Litigation Services Group Carol Moretti, a supervisor at Sobel & Co., brings relevant, real world expertise across a range of assignments - including matrimonial and commercial litigation, forensic accounting, business consulting and business valuation engagements to her role on the Forensic Accounting and Litigation Services team. Her background in financial services, including over 20 years experience in private banking, enables her to add additional value to the clients. After working as a CPA specializing in the taxation of high-net worth individuals at a Big Four public accounting firm, Ms. Moretti went on to manage the tax services department for a large private bank in New York City. Her experience also includes project management and product development in connection with mutual funds, as well as risk and control responsibilities within the investment management and finance areas for the same institution. Throughout her career Carol has assumed a high level of responsibility with various engagements, most recently in the field of forensic accounting and business consulting. Her roles have included identifying, organizing and analyzing data for forensic accounting projects, commercial litigation, damage calculations and business valuations. She has also conducted financial investigations, prepared life style analysis and reviews of executive compensation including stock options and enhanced earning calculations in connection with matrimonial litigation and reviewed company financial information in connection with business valuation engagements across a range of industries. As she focused on forensic accounting, Carol has reviewed transactions in connection with financial investigation of potential money-laundering and analyzed partnership and corporate financial records including partner allocations in connection with a partner and shareholder disputes. Carol is a Certified Public Accountant (CPA), a Certified Fraud Examiner (CFE), a Certified Valuation Analyst (CVA) and an IRS Enrolled Agent (EA). She is currently completing the New York University Certificate Program in Forensic Accounting. She is a member of several prestigious professional organizations, including the American Institute of Certified Public Accountants, the New York and New Jersey State Societies of Certified Public Accountants, the Association of Certified Fraud Examiners where she is a member of both the New York City and New Jersey Chapters, and the National Association of Certified Valuation Analysts. Ms. Moretti attended Boston College where she earned her B.S. in Accounting, Cum Laude; Pace University where she obtained her M.S. in Taxation and Utica College where she was awarded her M.S. in Economic Crime Management. She also earned a Certificate in Financial Planning from New York University.

8 GEORGE A. WADE, SR., MSECM, CISSP Senior Manager George Wade is a Senior Manager in the firm s Forensic Accounting and Litigation Services Group where he brings a depth of expertise to this practice. Throughout his career he focused extensively on corporate fraud detection and prevention, high-tech investigations and information security, which has given him a strong foundation for his responsibilities at Sobel & Co. Prior to joining Sobel & Co, Mr. Wade was a Director at AON Consulting and was a Regional Security Manager for Lucent Technologies Corporate Security Department where he oversaw corporate investigations and all large-scale, internal electronic discovery projects. In his role in the Forensic Accounting and Litigation Services Group, George applies a combination of experience in technology and investigations along with a deep understanding of the operating side of a company. His corporate insight and skills, honed while working on local, national and international investigative, computer forensic, and information security engagements, make him a highly valued member of the team. George is sought after as a speaker, presenting on insider threats and related topics. He has also taught numerous classes on computer forensics, investigations and internet crime at New York University, the National Law Enforcement and Corrections Technology Center and numerous national conferences. In addition, he authored the chapter entitled, Computer Crime Investigation in the Handbook of Information Security. Mr. Wade is Past-President of the Northeast Chapter of High Technology Crime Investigation Association and is a member of the New York Electronic Crimes Task Force of the United States Secret Service, Association of Certified Fraud Examiners, and the American Society of Industrial Security. George earned his Bachelor of Science in Information and Systems Science at Stockton State College and his Masters of Science in Economic Crime Management from Utica College where he graduated summa cum laude.