Robin A. Cramer, CPA, CFF, CFE
Robin A. Cramer is a Certified Public Accountant, a Certified Fraud Examiner, and she earned the specialized AICPA accreditation of Certified Financial Forensic. Robin is a Partner with RSZ Forensic Associates, a New York City-based forensic accounting and litigation consulting firm. With over 25 years of industry experience, Robin specializes in complex projects, including financial investigations, white-collar crime, money laundering, earnings management, and evaluations of procedures and internal control. Robin has extensive auditing experience working with large public and private companies and is skilled at using forensic data mining techniques, software, and other forensic tools to identify suspicious activities.
Robin has significant experience in a variety of industries including, public and privately-held corporations; insurance; media and entertainment; healthcare; professional services; co-op, condo, and home owner association boards; and financial services. Her background includes founding Cramer CPA, a CPA firm specializing in forensic accounting, fraud investigations and litigation consulting services in 2009. Robin also spent eleven years with a mid-sized regional CPA and advisory firm where she focused on litigation consulting and audit.
- Bachelor of Science degree in Accounting and Business Economics with a concentration in Finance, State University of New York, College at Oneonta
Professional Memberships, Certifications and Affiliations:
- American Institute of Certified Public Accountants
- Certified Public Accountant
- Certified in Financial Forensics
- Association of Certified Fraud Examiners
- New York State Society of Certified Public Accountants
- Member, Litigation Services Committee
- National Conference of CPA Practitioners
- Professional Practice Development Group
- Community Association Institute
Training and Educational Presentations:
- Be A Hero, Find Fraud Before It Happens
- Toxic Frauds From Within
- Preventing Fraud with Knowledge & Awareness
- Detecting Fraud Using Data Analytics
- Fraud Detection for Internal Auditors
- Tools for Identifying & Preventing Fraud in the Insurance Industry
- Protecting Your Community from Fraud
Robin has consulted and served on a wide variety of matters, including:
- Forensic Government Investigation – Conducted a forensic investigation into the financial practices of officials at a local municipality. She identified inappropriate activities which transpired on a regular basis, including the manipulation of payroll records to benefit select individuals.
- Fraudulent Distribution of Grant Money – Performed an investigation with respect to Hurricane Sandy and uncovered grant money that was not distributed in compliance with the program.
- Condo Fraud – Spearheaded various investigations into fraudulent activity by property management companies in connection with multiple condominium associations that they serviced. She identified situations where money that was taken without authorization and/or other inappropriate transactions.
- Internal Fraud Investigation – Assisted the internal audit division of a publicly traded, multi-billion-dollar apparel company with an internal fraud investigation in connection with duplicate vendor payments in the amount of approximately $50 million.
- New York State False Claims Act Settlement – Led an investigation into an international food service organization, as agreed to by the Office of the New York State Attorney General. The investigation was to determine whether NYS K-12 public and private schools that participated in the NYS Education Department’s Child Nutrition Programs and the National School Lunch Program received the appropriate credit for rebates and discounts received from suppliers. A settlement in the amount of approximately $20 million was reached pursuant to the New York State False Claims Act.
- Fraudulent Financial Reporting – Worked closely with counsel and assisted the audit committee of a public company in investigating fraudulent financial reporting related to business acquisitions and revenue recognition. She presented the findings to the Securities and Exchange Commission.
- Money Laundering – Investigated money laundering allegations by government agencies against a major music and entertainment company.
- Forensic Reviews – Performed a forensic review of the books and records of a broker dealer to assist counsel in responding to charges by regulatory agencies. She critically evaluated the company’s accounting processes to ascertain that they had allowed complex transactions to be recorded properly. In another investigation, she identified and quantified the damages directly attributable to a company’s change in its rebate policy.
- Financial Fraud – Reconstructed records to identify and quantify financial fraud committed by corporate executives. She developed information which assisted the prosecutors in obtaining the indictment and convicting the wrongdoers.
- Tax Evasion – Assisted the U.S. Public Defenders’ Office in its defense of an individual who was convicted of defrauding the government by failing to pay taxes in-excess of $200 million to the federal and local governments.
- Malpractice Charges – Worked with counsel in representing an accounting firm in disputing alleged malpractice defense charges for not detecting fraudulent activity by management.
- Insurance Fraud – Performed forensic analysis to assist the counsel of an international insurance company in evaluating the validity of a $20 million insurance claim.