1. Mark McKoy, MBA, CRMA
Mark McKoy, MBA, CRMA
104 FORDHAM ROAD, CLIFTON, NJ 07013
PHONE 201-693-2240 • E-MAIL MARK_MCKOY@HOTMAIL.COM
Visionary Audit and Operations Director with extensive background leading strategic initiatives and experience in financial,
operational and regulatory auditing, Sarbanes-Oxley 404 compliance, business process evaluation and design, ERP system
implementation, fraud investigation and customer service. Excellent leadership skills and proven ability to build strong
alliances across teams by balancing risk management, compliance and internal control to achieve objectives that enhance
company, shareholder and customer value.
— KEY COMPETENCIES —
* Process Improvements & Best Practices * Data Analytics & RevenueAssurance * Team Building & Mentorship
* Program Management & Deployment * Budget Management & Forecasting * Sarbanes Oxley Compliance
* Change & Risk Management * Strategy and Control
PROFESSIONAL EXPERIENCE
SUEZ North America (NA),(November 2001 to Present) A subsidiary of SUEZ: An $800M leader in thewater services
industry since 1869 that provides comprehensive, sustainable water and wastewater management solutions that promote
public, economic, and environmental health.
Senior Director, Corporate Revenue Management and
United Water New Jersey Customer Operations January 2014 – Present
Manage and oversee two departments: 1) Establish and lead the Revenue Management department to improve profitability
by understanding all revenue streams to reduce fraud losses, revenue leakage, while increasing recoveries and operational
efficiency. Recruit and manage entirely new staff of six professionals 2) Lead and direct Customer Operations for $220M
annual revenue business unit – Manage $10M operating budget and $10M capital budget, 90 bargaining unit employees and
15 management employees. Operating Committee member (top 30 leaders) overseeing the company’s strategic operations.
 Collaborated with senior leadership to define stakeholder expectations and mission for Revenue Management.
 Developed 5 year strategic plan and targets for Advanced Metering Infrastructure (AMI): +1% to 2.5% revenues annually.
 Built controls framework with Engineering and Operations to support growth strategy and long term expansion plans to
improve SUEZ’ metering infrastructure i.e., 600K+ water meters.
 Created project status and monitoring system to track and monitorprogress, timelines and budget for installation projects
streamlining the flow of information.
 Establish processes and procedures which ensure a highly accurate, efficient and robust revenue function.
 Drive and challenge business units on their assumptions and execution plans.
 Recovered revenues of $1M per year since 2014 with a 70% collection rate through newly created business analytics team.
 Slashed overtime costs by 40%, while ensuring the continuation and enhancement of services to customers.
 Develop new reporting models and metrics to improve accuracy, efficiency and timeliness of billing.
 Negotiated a $30M AMI software/equipment solution for NY/NJ Metro area business units to improve efficiency and
billing.
 Centralize meter maintenance program ensuring regulatory compliance by all business units.
 Collaborate with business development on new business opportunities with existing and new clients.
 Reorganized customer operations, standardized call center processes and procedures that significantly increased
efficiency; improved customer satisfaction and reduced average speed of answer from 9 minutes to less than 1:30 in 2015.
 Reduced DBO by 5 days in 2015 from 28 to 23 days by innovative payment collection efforts.
Director, Internal Audit Sept 2011 – Dec 2013
Head of SUEZ NA Internal Audit Department. Developed and executed annual comprehensive, risk-based financial,
accounting, and operational audit plan across North America (over 100 contracts/business units). Reported directly to the
CEO and indirectly to the Audit Committee. Led a team of four senior professionals during periods of change and adapted
through effective planning, coaching, and administration. Working member of the Ethics Committee triumvirate.

2. Mark McKoy, MBA, CRMA
 Prepared and presented quarterly audit status report to the Audit Committee, Senior Management, and external auditors
on significant matters (internal audit observations, corporate governance, ethics etc.).
 Established Subject Matter Expert role for staff, resulting in greater coverage of the audit universe and more timely
identification of evolving business risks.
 As a member of the Ethics Committee, managed the ethics complaint and investigative process, including fraud.
 Implemented annual Enterprise Risk Management audit: assessment of top business risks. Resulting in senior leadership
team and Board assessing key business risks and developing appropriate risk responses.
 Automated the annual ethics disclosure process. Investigated ethics complaints, including fraud.
 Developed testing strategy for SUEZ’s annual Sarbanes-Oxley equivalent audit compliance program: Reduced the
number of key controls to be tested by 30%: reducing external auditors engagement fees.
 Participated extensively in Oracle CIS implementation and stabilization efforts, leading to more effective automated
controls being built into business processes.
 Identified deficiencies that led to greater oversight and standardization over: inventory management, IT controls,
maintenance and operations, billing, security, travel and expense, and cash management processes.
 Managed a cross-functional team on an international assignment in Sweden ($200 million revenues). Recommendations
increased accountability, tightened the credit process, formalized sales personnel goals and revised the bonus and rewards
program which led to an increase in sales opportunities in 2013.
Director, Revenue Integrity Jan 2011 – Sep 2011
 Reorganized the customer service department (50 people: 7 managers and staff) and increased efficiency by mapping
processes, identifying gaps, developing and implementing action plans and identifying business process owners.
 Collaborated with management and staff to develop policies and procedure manual and continuous training process.
 Increased employee performance and productivity through accountability and ownership.
 Implemented monitoring process to track 100% new customers (formally 60% tracked) from the initial call for new
service to billing.
 Implemented a robust inspection process that increased revenues by approximately $1.3M in six months targeting
customers with zero consumption or no bills.
 Implemented a comprehensive theft of service program in conjunction with the Legal department to identify, deter and
prosecute theft. Reduced theft by as much as 50% in some areas by installing theft detection meters.
 Implemented revenue back billing program to bill and collect revenues previously lost. $.45M billed in 2011.
 Developed financial and operational controlling tools (KPI/dashboards: revenue leakage, billed consumption by cycle,
revenue class, meter size etc., work order status, billed revenues, etc.).
 Reduced billing and adjustments backlog by 65% (from job completion to entry in the billing system), reduced overtime
from $1M to $.3M in 8 months and reduced missed customer appointments from 30% to less than 10% daily.
Director, Finance Policy & Procedures and Treasury Feb 2010 – Feb 2011
Finance Policies and Procedures Manager Jan 2007 – Jan 2010
 Managed and coordinated the Treasury and daily cash management process.
 Maintained appropriate capital structure was available for growth initiatives and daily activities.
 Participated in the acquisition of long term bonds and ensured that debts and obligations were paid timely in accordance
with legal obligations.
 Prepared monthly net debt reporting and quarterly capital structure computation.
 Internal Control Manager for the company’s Sarbanes Oxley (SOX) equivalent program. Successfully ensure four
consecutive years (FY2006 to FY2009) of internal control compliance. Also responsible for:
 Independently managed and trained a network of over 75 (business process owners) BPOs across the company e.g.,
Human Resources, Accounting, Legal etc., to design and document control activities,
 Successfully facilitating an annual self-assessment audit process with BPOs, which ensured that controls were
effectively designed and operating,
 Facilitated midyear financial certification by the CFO, certifying that there were adequate controls in place to mitigate
business risks,
 Assisted Internal Audit with identifying key controls to be tested. Also worked with BPOs to remediate testing
deficiencies within a brief timeframe,
 Provided quarterly internal control updates to Executive Management, Audit Committee and external auditors,
 Managed external consultant testing of various processes,
 Coordination of the annual COSO Questionnaire (entity level control) with executive management and
 Successfully deployed and integrated the internal control program to subsidiaries from 2007 to 2010.

3. Mark McKoy, MBA, CRMA
 Managed annual internal control testing conducted by external auditors, including work program and budget.
 Developed and trained standard accounting, procurement and finance policies and procedures to the finance network.
 Managed a variety of executive management assignments with rigid deadlines.
 Prepared pension accounting and the annual benefit plan financial statements: defined benefit (pension), defined
contribution (401K) and VEBA (medical) plans, and disclosure footnotes.
 Operate at the liaison between the company and external auditors on the annual financial statement audit.
Staff Auditor and Senior Internal Auditor Nov 2001 – Jan 2007
 Assisted Executive and senior management in evaluating the adequacy, soundness and efficiency of company policies,
procedures, processes, records and systems.
 Assisted with developing the annual internal audit plan.
 Demonstrated the ability to plan and manage engagements and audit teams while ensuring that deliverables were met.
Supervise and coordinate the work of auditors assigned to specific audits, including 600 hours of annual year-end external
audit assistance for annual certification.
 Developed and executed the annual SOX audit engagement with external auditors.
 Evaluated and assessed internal control risks within specific audit areas (compliance, operational, financial). Documented
risks and prepared detailed audit testing programs and made recommendations for improvements.
 Conducted fraud investigations.
UTILISAVE, LLC, New Rochelle, NY (Sept 1998 – Nov 2001): UtiliSave, LLC, utility data management and
cost recovery services
Manager, Water Utilities Department Sept 1999 – Oct 2001
 Managed analytical staff responsible for auditing water utility expenses through tariff research and reported savings and
potential opportunities directly to the CEO and President of the company.
 Conducted cost recovery audits (through interpretation of highly complex rate schedules) of tax and billing tariffs of
municipal and private water utility companies and successfully negotiated to uncover hidden costs and secure
refunds/credits of more than $4 million for clients.
EDUCATION & CREDENTIALS
Monroe College, Bronx, NY
 Master of Business Administration in Business Management June 2008
 Bachelor of Science in Business Administration/Accounting June 1999
Passaic County Community College, Paterson, NJ July 1997
 Associate Degree/Accounting
AFFILIATIONS
The Instituteof Internal Auditors (member)
Certification in Risk Management Assurance (CRMA) July 2013