CORPORATE INVESTIGATIONS The passage of the Sarbannes-Oxley Act in 2002 implemented new requirements on Corporations which included several items to include mandates to increase the accountability of officers and directors and to enhance to the quality and timeliness of financial reports of public companies. Several other requirements which addressed auditing, financial accounting practices and corruption were also included. Although the passage of this act addressed corporate bad behavior, corporations continue to be victimized by outsiders and insiders alike. In a competitive business environment, the theft of trade secrets and proprietary information is prevalent. The great idea which launched a new product line costing millions of dollars can be lost very quickly as a result of fraud and abuse. Legal remedies can be costly, lengthy and difficult to implement. Often times, corporations are victimized from within wherein some unethical employees will take advantage of their position and access to information at the detriment of their employer. The firm is in a position to provide various investigative services to address embezzlements, theft of trade secrets and other employee misconduct. Furthermore, Martino Consulting and Investigative Services Inc. can provide investigation services regarding outsiders who seek to defraud the corporation through various fraudulent schemes to include but not limited advance fee and investment schemes. HEALTH CARE FRAUD INVESTIGATIONS The Centers for Medicare and Medicaid Services (CMS) projects that in 2012, Health Care Expenditures are expected to reach $3.4 Trillion representing an increase of 104% of the $1.67 Trillion Dollars expended in 2003 which represented 15.3% of the Gross Domestic Product. In 2007, it is estimated that losses due to fraud and abuse will exceed $ 66 Billion . Daniel M. Martino, the founder of the company, has over 9 years of experience in Health Care Fraud investigations and was responsible for the managing the most comprehensive FBI HCF program in the United States dealing with these issues. Mr. Martino is uniquely familiar with a variety of health care fraud and abuse issues concerning medical practices, home health agencies, clinical laboratories, durable medical equipment and other specialty areas. Over the past several years, a number of individuals have entered the health care field with the sole purpose of defrauding Government Sponsored Programs and Private Insurance Programs of millions of dollars. The Health Care delivery system has attracted numerous unsavory characters over recent years whose sole purpose is to defraud health care plans. With the recent addition of Medicare Part D benefits for Drug coverage, added risks are expected to increase substantially to include but not limited to counterfeiting, undisclosed generic substitutions, over-prescribing of medications and pharmaceutical diversion. During the course of these frauds, many licensed medical providers knowingly or unknowingly increased their liability through associations with unscrupulous individuals. Medical provider reputations are being challenged and, in many cases, they risk losing their license and livelihoods. Identity theft of patients and physicians have become more prevalent over the past several years and continue to be a significant problem. Insurance plans throughout the country have been defrauded of millions of dollars which may translate into potential higher premiums and/or a decrease in benefits to the consumer. HEALTH CARE ANTI-FRAUD TRAINING Martino Consulting and Investigative Services Inc. is in a unique position to afford clients with a comprehensive practical understanding of Health Care Fraud, prevention techniques and how to respond to the ever changing dynamics of fraud as it affects the industry. Mr. Martino's extraordinary experience and insightful understanding of the issues can be an asset to your operations. Through the Firm's Provider Ethics Program, the firm can demonstrate the unusual and disguised aspects of fraud and how it can affect medical providers in a variety of disciplines. This training is also applicable to the health various components of the health care delivery system, insurance industry, health care plans and can be tailored specifically for consumers. Mr. Daniel Martino is Nationally recognized as a Public Speaker who has made numerous presentations to civic groups, fraud investigator seminars, National Health Care Anti-Fraud Conferences and a variety of other venues. The firm provides you insight as to how problems are identified, pursued and evaluated resulting in the establishment of investigations and the resolution of these matters. Mr. Martino provides you with knowledge on how to avoid and prevent fraud. Participation in the firm's training seminars and presentations can having a lasting impact on your operations regardless of your role in the health care delivery system.