Gary Polkowitz, Goldin Associates, LLC Photo

Gary Polkowitz

Senior Managing Director


Gary Polkowitz has more than thirty years of experience conducting forensic financial investigations and providing restructuring advisory, fiduciary, litigation support, as well as accounting and auditing, services to a wide variety of clients.  

Gary’s fiduciary roles include serving as a member of the Sears Holdings Restructuring Committee, the trustee of the Novum Litigation Trust and a member of the post-confirmation board of the Pharmacy Fund.  

Gary has led, directed or played major roles in investigating fraud, accounting impropriety or other potential causes of action on behalf of boards of directors, court-appointed trustees and examiners, receivers, lenders or creditors. His many engagements have included Stanford Financial, Fletcher International, Dewey & LeBoeuf, Bernard L. Madoff Investment Securities, Corporate Resource Services, Coudert Brothers, Student Finance Corporation, InterBank Funding, Northshore Asset Management, Ardent Research Partners, Impath, Inc., Adelphia Communications, PSINet Consulting Solutions, The Pharmacy Fund and Wonderwork.  These engagements have involved conducting forensic financial investigations, reviewing, reconstructing and analyzing historical financial records, tracking and analyzing intercompany affiliated transactions and flow of funds, identifying fraud and financial irregularities and preparing damage calculations.

Gary has provided interim management services, including serving as the interim controller of Syncora Guarantee and the Vice President for Finance at Vlasic Foods International.  He has provided financial advisory services to firms such as Bingham McCutchen, Residential Capital and Thornburg Mortgage and helped lead the risk management efforts in Goldin's monitorship of Ocwen Financial.

Gary has advised secured lenders, unsecured creditors, equity holders,  committees, fiduciaries and other constituencies in matters such as Adelphia Communications, Bearing Point, Corporate Resource Services, Ditech Holding, The Dolan Company, Hertz Corporation, J.C. Penney, Metal Partners Rebar, Mortgage Lenders Network, Novum Pharma, Real Industries, River Ranch, SemGroup, Sungevity, Ultra Petroleum, Vivus Pharmaceuticals and  Zloop.

Before joining Goldin, Gary was a Vice President at Prudential Securities Inc., where he co-founded a business unit responsible for overseeing and performing due diligence and evaluating, monitoring and minimizing risk associated with the firm’s lending activities. In addition, he assisted in structuring and closing numerous asset-based financing transactions. Prior to Prudential Securities Inc., Gary was a Manager in the Financial Services Group of Ernst & Young LLP, where he was responsible for planning and supervising audit engagements for broker-dealers and fund clients. He began his career as an accountant at Wiss & Company, LLP.


B.S., Accounting, University of Delaware


Certified Public Accountant (CPA)

Certified Insolvency and Restructuring Advisor (CIRA)

FINRA Series 7, 24, 63 and 79