Roberto Martinez lost the last unbeaten record in the Premier League over the weekend after seeing his side beaten after going a goal up at City.
Howard, though, believes the performance of Moss did not help after he ignored a perfectly good shout for an Everton penalty when Matija Nastasic pushed Romelu Lukaku to the ground but later gave City a penalty when Pablo Zabaleta went down under the faintest of touches from Seamus Coleman.
When asked if the penalty decision was one of a few decision to go against Everton, Howard said: "Only a few? Both teams would have been a bit upset at times, though. There weren't many good things as far as that was concerned.
"In big games, you need big calls to go your way. Or at least you need a balance. And we didn't get that."
Everton last week