Fraud and Whistleblower Policy

Purpose:

哈德逊山谷社区学院(HVCC)致力于合法和道德的行为，并期望学院社区的成员(其中包括, but is not limited to students, faculty, staff, Trustees, etc.) to act in accordance with all College policies as well as all applicable laws, rules and regulations. 本政策的目的是通过鼓励所有个人真诚地报告学院的欺诈或其他不正当活动，来阻止和发现欺诈或其他不正当活动. 该政策建立了一个保密的沟通渠道，个人可以通过该渠道报告他们有理由认为是欺诈或其他不正常的活动.

Definitions:

Good Faith Disclosure - Disclosure of fraudulent or dishonest conduct to an immediate supervisor, the Vice President for Administration and Chief Financial Officer or via the Fraud Hotline email, (FraudHotline@fzmrtz.com), made with an honest belief in the truth of the allegations contained in the disclosure. 披露所载的指控并不需要最终证明是真实的，以显示诚意.

Fraudulent or Irregular Activity - Activities that (1) involve a misappropriation of assets (i.e. theft) or obtaining an unauthorized benefit; (2) are in violation of or non-compliant with any HVCC policy, or New York State or federal laws or regulations; or (3) are financially wasteful; (4) are an indication of gross misconduct or incompetency; or (5) are an unethical, improper, or dishonest act.

Examples include, but are not limited to, the following:

  • Theft of any HVCC property, resources or assets, including, but not limited to, money, tangible property, trade secrets or intellectual property;
  • Misappropriation, misapplication, destruction, removal, or concealment of HVCC property;
  • Unlawful use of computer systems, including hacking and software piracy;
  • Unauthorized disclosure of confidential or proprietary information;
  • Unauthorized disclosure of student educational records, personal information, or medical information;
  • Authorizing or receiving compensation for hours not worked or covered by appropriate and available leave;
  • Fraudulent or otherwise deceptive financial reporting;
  • Violation of any law, regulation, rule, policy, etc.
  • Credit card and travel expense fraud;
  • Use of staff to perform personal errands, services or tasks;
  • Forgery or unauthorized alteration or falsification of documents;
  • False claims by students, employees, vendors, or others associated with HVCC;
  • Bribery, kickbacks, bid rigging, and conflicts of interest;
  • A substantial and specific danger to public health or safety;
  • Improper records destruction;
  • Concealment of any of the above.

Retaliation - Any adverse action taken by HVCC or any individual doing work for or on behalf of HVCC, 回应举报人善意披露欺诈或不诚实行为，或回应任何员工善意参与本政策项下的调查.

Whistleblower - A whistleblower is an individual who reports an activity that they reasonably believe to be fraudulent or irregular, as defined herein, by the means specified in this policy. The whistleblower is not responsible for investigating the reported activity or for determining fault or corrective measures; appropriate management officials are charged with these responsibilities.

Policy Implementation and Oversight:

The College President has designated the Vice President of Administration and Chief Financial Officer (VPA & CFO), or person acting in that capacity, as the individual to whom suspected or detected fraud and irregularities must be reported, and who is responsible for the implementation of this policy and administration of the procedures herein.

Process for Reporting Fraud and Irregularities:

知晓HVCC员工或董事会成员或官员的欺诈或不正当活动的个人 must report as set forth below. 知道或合理地应该知道欺诈或不正常活动已经发生或正在发生，但未报告的个人可能被视为欺诈或不正常活动的从犯. Note that an HVCC student or employee who knowingly files a false report, or who reasonably should know that the report is false, may be subject to discipline, including termination or expulsion. Every effort will be made to maintain confidentiality of the reporter throughout the investigation to the extent permitted by law; however, it cannot be guaranteed.

Individuals wishing to report fraudulent or dishonest activity may pursue any or all of the following options:

  1. email FraudHotline@fzmrtz.com; or
  2. report to the VPA & CFO; or
  3. 员工可以向他们的主管报告可疑的非法或不诚实的活动，他们的主管将向VPA报告 & CFO.

Individuals have the option of either providing contact information or reporting the information anonymously. 提供联系信息将使审稿人能够联系个人以澄清所提供的信息. In some instances, anonymity may limit the amount of investigation the College can conduct. At a minimum, reports should include key information such as a description of the incident; individual(s) involved; and financial loss, if any.

When requested, HVCC will make every effort to handle all information received confidentially, to the extent permitted by law. However, a whistleblower’s identity may have to be disclosed to conduct a thorough investigation, to comply with the law or to provide accused individuals their legal rights of defense.

Process for Reviewing Detected or Suspected Improprieties:

  1. Initial Intake: Each Fraud Incident Report (FIR), as well as any relevant communication received through email (or other method), will be reviewed by the HVCC Fraud Committee (Committee). The Committee is coordinated by the VPA & CFO, and includes representation from several departments within HVCC.
  2. The specific role of each office represented on the Committee is as follows:
    1. Vice President of Administration and Chief Financial Officer: The College’s Vice President of Administration and Chief Financial Officer (VPA & CFO), chairs the Committee; coordinates overall case screening and management; provides reports to the President concerning the status of the committee’s work; and consults with the College Attorney as needed.
    2. Comptroller: The Comptroller will also provide expertise on financial matters, including accounting and administrative controls, and will coordinate any audit work in consultation with the College’s audit firm.
    3. Director of Human Resources: 人力资源主任就有关集体谈判协议可能适用于每一案件的各种责任和义务提供技术专门知识. 该职位将提供有关与谈判单位员工及其代表就纪律处分等事项进行互动的信息, interrogations, and notices of discipline.
    4. Director of Public Safety: 公共安全主任利用其对保安人员的监督以及与当地警方的关系，协助欺诈调查, other law enforcement agencies, and merchants to gather pertinent information. The Director of Public Safety will also provide suggested criminal investigation procedures and, when necessary, obtain assistance from external law enforcement agencies.
  3. The Committee will review each FIR to determine what action, if any, should be taken. These actions may include: (1) review of the report to determine if the allegations are sufficient to merit further investigation; (2) conduct an investigation and refer the matter to law enforcement, if appropriate; (3) dismiss the matter for lack of merit; (4) refer the matter to the President with a recommendation for disciplinary and/or remedial action.
  4. Review Process: The objectives of the review are to verify the information provided in the report, determine responsibility, identify improvement opportunities, and determine if the matter warrants reporting to the appropriate law enforcement agency. 审查过程可能包括与投诉者面谈(除非投诉者选择匿名)。, college officials and staff, and others, as appropriate; reviewing documentation submitted with the complaint; obtaining and reviewing other relevant documentation; and reviewing applicable laws, rules, regulations, and policies.
  5. Resolution: Upon completion of the review, 将决定审查是否产生了足够的证据，表明发生了欺诈或违规行为. If sufficient evidence supports a determination that fraud or irregularities have occurred, 结果将报告给纽约州立大学(SUNY)系统管理局的大学审计办公室，并可能转交给执法部门, as appropriate, as well as any appropriate oversight agency. Disciplinary procedures, if any, are initiated by the President, in consultation with the Office ofHuman Resources. In addition, any improvement opportunities related to policies,procedures, or control activities that were identified during the review will be shared with appropriate campus officials. The Committee will resolve the matter within ninety days of receipt and, if unable to do so, shall report to the President the reason(s) why they are unable to resolve the matter within that time frame.

The VPA & CFO will periodically report to the College’s President regarding the number and type of reports received, results of any investigations, and a description of those matters that resulted in findings of fraud or irregularities, as well as recommendations and a plan for practice improvements.

Prohibition on Retaliation:

Employees or other persons who lawfully report suspected fraud or irregular activity (i.e. whistleblowers) or who participate in any investigation will not be discharged, demoted, suspended, threatened, harassed, discriminated against, or endure other retaliation, as a result of making a good faith report or for participating in any investigation.

任何认为自己受到报复的举报人都应联系行政副总裁和首席财务官. 请注意，举报人获得保护免遭报复的权利不包括对举报人个人可能参与欺诈或不正当活动的豁免.

Activities Covered Under Other Policies and Protocols:

我们将继续根据适用的学术和人力资源政策以及集体谈判协议，审查个别员工对雇佣条款和条件的不满和投诉.

Complaints regarding unlawful harassment and discrimination on the basis of race, color, national origin, religion, age, sex, sexual orientation, gender identity or expression, disability, 退伍军人或婚姻状况或其他受保护的特征应报告给指定的合规官员，并按照适用的投诉程序处理.