1 Rockefeller Plaza
New York, NY 10020
Phone: 212-554-2612
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Marc Benson is a managing director with Daylight in its New York office. He has several years of experience providing a wide variety of forensic services such as independent financial monitoring and fraud-risk assessments. Marc also has extensive forensic accounting, fraud and audit expertise.

He previously served as a director in a "Big Four" accounting firm where he worked in the forensic group providing investigative, advisory and litigation services. In this role, he conducted fraud and abuse investigations and managed the monitoring engagement of the World Trade Center site cleanup after Sept. 11. He also guided Sarbanes-Oxley compliance assessments of controls intended to prevent, detect and respond to fraud. Before his forensic experience, Marc managed and performed independent financial audits of private and publicly-held companies for a "Big Four" accounting firm.

Marc served as the director of forensic accounting for CA (formerly Computer Associates Inc.). In this role, he conducted investigations and was responsible for the design and implementation of the company's fraud risk management program.

Marc earned a bachelor's degree in accounting from Baruch College, and he is a certified public accountant and a certified fraud examiner. He is a member of the American Institute of Certified Public Accountants and the Association of Certified Fraud Examiners.

1 Rockefeller Plaza
New York, NY 10020
Phone: 212-554-2684
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Mike Bowman is a managing director with Daylight in its New York office. He is experienced in banking and securities regulatory matters, having held senior compliance and legal positions for more than 10 years with global financial institutions. He most recently focused on the development of AML and sanctions-compliance programs.

Before joining Daylight, Mike served as the head of AML compliance in the Americas for Dresdner Bank and Dresdner Kleinwort Securities. Prior to Dresdner, he was at ABN Amro Bank, where he held a number of compliance positions, including the global head of AML policies and procedures. Mike has developed and implemented customer due diligence standards; client and country risk rating methodologies; compliance training programs; and procedures to test the effectiveness of compliance controls. Mike also is experienced in the implementation of transaction filtering tools and protocols to comply with sanctions imposed by the U.S. Office of Foreign Assets Control and other nations and international bodies.

Mike was senior counsel with Citigroup's corporate and investment bank, supporting their trade finance, cash management and payments businesses. In this capacity, he provided guidance and education to business and operations partners on all aspects of regulatory compliance and bank policy including bank secrecy, affiliate transactions, anti-boycott, export controls and record retention. He also advised on disaster recovery, abandoned property, vendor management, outsourcing and offshoring issues. Prior to Citigroup, Mike focused on bank finance and corporate reorganization transactions as an attorney with Shearman & Sterling.

Mike earned a bachelor’s degree in accounting from Iona College and a law degree from Brooklyn Law School. He is a member of the Association of Certified Fraud Examiners (ACFE).

1 Rockefeller Plaza
New York, NY 10020
Phone: 212-554-2615
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Kevin Caulfield is a managing director of Daylight in its New York office. He has several years of compliance, risk assessment and anti-money laundering experience. Additionally, Kevin has extensive forensic accounting, fraud and audit expertise.

He previously worked for a "Big Four" accounting firm’s forensic group, providing investigative, advisory and litigation services. In this role, he designed anti-money laundering policies and procedures for financial institutions and performed fraud investigations regarding employees’ misappropriation of assets.

Before his forensic experience, Kevin managed and performed independent financial audits of private and publicly held companies, including manufacturing enterprises, non-for-profit agencies and employee benefit plans.

Kevin earned a bachelor's degree in accounting from LeMoyne College and he is a certified public accountant and a certified fraud examiner.

1155 Connecticut Ave NW
4th Floor
Washington, D.C. 20036
Phone: 202-552-8394
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Virginia B. Evans is a managing director with Daylight in Washington, D.C. She is an attorney licensed in New York, Maryland, Pennsylvania and Louisiana with more than 28 years of experience in health care and federal law enforcement.

Before joining Daylight, Virginia was a director at a “Big Four” accounting firm where she led the mid-Atlantic health care forensic practice. She conducted risk assessments of hospital systems, including reviews of joint ventures, research facilities, reporting requirements, drug diversion, Stark Law and anti-kickback allegations, quality of care and other risks. Virginia has managed IRO engagements for hospitals, DME distributors and home health providers. She has conducted HIPAA compliance reviews and designed Medicare Part D compliance assessments for PDPs, PBMs and pharmacies. Virginia has provided compliance training under the DRA of 2005 and Medicare Part D. She has worked with private and public health care organizations.

Prior to joining the private sector, Virginia was chief of the civil division at the U.S. Attorney’s office for the District of Maryland, where she managed the ACE/health care fraud unit and financial litigation section. Under her supervision, False Claims Act settlements in Maryland exceeded $47 million in 2005. As an AUSA, she served in the civil and criminal divisions, and successfully prosecuted health care fraud, government-contracting fraud, insurance and HUD fraud, tax evasion, money laundering, drug diversion, racketeering, financial institution fraud and FDA violations.

In recognition of her contributions as a federal prosecutor, Virginia received the U.S. Attorney General’s awards for Sustained Superior Performance and Distinguished Service, the Gary Jordan Award for Outstanding Dedication to Public Service and the 2006 HHS-OIG Integrity Award. Virginia received a bachelor’s degree from Lafayette College, a law degree from Tulane University School of Law, and a Master of Law degree in taxation from New York University School of Law.

1 Rockefeller Plaza
New York, NY 10020
Phone: 212-554-2659
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Andrea Felesky is a managing director with Daylight in its New York office. She has several years of experience providing a wide variety of forensic accounting services such as fraud investigations and Foreign Corrupt Practices Act (FCPA) compliance reviews. Andrea has extensive forensic and financial accounting expertise.

Before joining Daylight, Andrea was a director with a "Big Four" accounting firm, where she worked in the forensic and corporate recovery group, providing investigative, advisory and business-solution services. Andrea also served in the finance and accounting group for a major telecommunications company for five years, working with the organization’s U.S. and European subsidiaries. In this role, she was part of numerous project teams that investigated and identified operational and system weaknesses impacting the integrity of financial results.

Andrea received a Master of Business Administration (MBA) from the University of Chicago and a bachelor’s degree in accounting and finance with honors from Youngstown State University. During her graduate studies she participated in an MBA exchange program at the Institut D'Etudes Politiques de Paris (Science Po) in Paris, France, that focused on the European Union and the conversion of the Euro. Andrea also is a certified public accountant (CPA).

1 Rockefeller Plaza
New York, NY 10020
Phone: 212-554-2606
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Carmen Oveissi Field is a managing director with Daylight in its New York office. She is a domain expert on electronic discovery and a frequent expert speaker on the topic. She has more than 14 years of experience in information technology, with a focus on supporting complex electronic discovery matters.

Before joining Daylight, her consulting engagements included the design and implementation of litigation labs, the design and management of global data collection projects, the creation of electronic discovery plans and the auditing of electronic discovery vendor processes. She also co-developed an electronic discovery litigation readiness assessment tool with ARMA International and Net Diligence.

Carmen previously conducted penetration testing for financial institutions, designed, proposed and implemented security solutions for NASA headquarters, developed and implemented secure information technology solutions for IBM Global Services and completed security analyses and remediation in multiple industries.

She holds a master’s of science in information management from the University of Washington and a bachelor's degree in interdisciplinary studies of biomedical ethics from the University of Virginia. She is a member of the ARMA International e-discovery Advisory Group, the Georgetown University CLE Advisory Board for e-discovery Institute and is active in the Sedona Conference Working Group on Electronic Document Retention and Production and the Working Group on International Electronic Information Management and Disclosure.

1 Rockefeller Plaza
New York, NY 10020
Phone: 212-554-2673
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Daniel Gill is a managing director with Daylight in its New York office. He is a retired FBI special agent with 23 years of investigative and forensic accounting experience.

Before joining Daylight Forensic, Dan was the supervisory special agent of the FBI’s New York asset forfeiture unit for more than nine years. During this time, he was responsible for the coordination and management of numerous highly successful organized crime, white-collar crime, counter-terrorism forfeiture and financial investigations. During his 19-year assignment to this unit, he developed a renowned expertise with respect to the identification of assets and the tracing of illegal proceeds in hundreds of complex financial investigations.

Many of these investigations were related to the acquisition and financing of property acquired from fraud schemes committed against financial institutions, such as false and fraudulent loan applications, real property appraisal fraud, and title flipping schemes. Dan also conducted numerous investigations involving the early to mid 1980’s failure of banks and savings and loans.

Dan has been qualified as an expert witness in U.S. District Court with respect to his knowledge of alternative money remittance schemes, and has also testified as the Government’s summary financial witness in many different high profile trials in U.S. District Court.

He earned a bachelor’s degree from George Mason University and is a certified public accountant.

1155 Connecticut Avenue, NW
4th Floor
Washington, D.C. 20036
Phone: 202-552-8403
This e-mail address is being protected from spam bots, you need JavaScript enabled to view it
Click here for vCard

Patti McKeown is a managing director with Daylight in its Washington, DC office. She has more than 20 years of retail banking experience, having worked for both Riggs Bank N.A. in Washington and Central Fidelity Bank (now Wachovia) in Northern Virginia.

Before joining Daylight Forensic, Patti was a director in a "Big Four" accounting firm's forensic services practice in Washington, where she provided anti-money laundering, USA PATRIOT Act and Bank Secrecy Act services to financial institutions.

While at Riggs Bank, she was manager of the Personal Banking Division, Riggs’ branch network in DC, Maryland and Virginia. She held management positions within the bank’s International Division in Washington, DC as well as internationally, managing the retail operations for Riggs at the US Embassy in London, England and establishing Riggs' retail banking facilities and operations in Berlin, Germany. At Central Fidelity, Patti held various management positions in the Retail Division both in the branch network and Retail Administration. As a credit officer and manager, she managed Central Fidelity’s Northern Region First and Second Mortgage Loan Department and she also managed the Northern Region’s Retail Credit Department. Having begun her banking career at Central Fidelity, she worked throughout the branch network as well as in various positions in bank operations and loan collections.

Patti earned a bachelor's degree from Smith College and she is also a graduate of the Virginia Bankers School of Bank Management.