Joseph Spinelli, Daylight's co-founder and COO, is a leading authority on white-collar crime with more than 30 years of forensic experience. He joined a "Big Four" accounting firm as a principal in 1994, founding its forensic practice. During his 12-year tenure there, Mr. Spinelli was office-coordinating partner for the Northeast and public services industry leader. Before his Big Four experience, he spent eight years as New York State's first inspector general, leading fraud, abuse, waste, and corruption investigations for all New York State agencies and authorities. Mr. Spinelli also served as assistant director of criminal justice for the state of New York, with responsibilities for the investigation of criminal complaints and fraud allegations throughout state government. His efforts resulted in a wide array of high-profile criminal convictions for fraud and corruption. Prior to his appointment as Inspector General, Mr. Spinello served as a Special Agent for the Federal Bureau of Investigation in both the New York and New Haven field offices. He also served as independent private sector inspector general for Miami-Dade County and was an independent fiscal monitor during the post-Sept. 11 recovery effort at the World Trade Center, with investigative, compliance and monitoring responsibilities. He earned a bachelor's degree from Ricker College and a law degree at John Marshall Law School. In 2004, Mr. Spinelli was elected to the board of regents of the Association of Certified Fraud Examiners, an international professional association with 30,000 members.