Fraud and Whistleblower Policy

目的:

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, 教师, 工作人员, 受托人, 等.)遵守学院的所有政策和所有适用的法律, 规则 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 - 向直接主管披露欺诈或不诚实行为, 行政副总裁兼首席财务官或通过欺诈热线电子邮件, (FraudHotline@moldeandomentes.com)，并诚实地相信披露资料所载指控的真实性. 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 - (1)涉及挪用资产的活动.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, 不当, or dishonest act.

示例包括但不限于以下内容:

  • Theft of any HVCC property, resources or assets, 包括, but not limited to, 钱, tangible property, trade secrets or intellectual property;
  • 侵占、误用、破坏、转移、隐匿高压通信设备财产的;
  • 非法使用电脑系统，包括黑客攻击和盗版软件;
  • 未经授权披露机密或专有信息;
  • 未经授权披露学生教育记录, personal information, or medical information;
  • 授权或接受未工作时数或未享受适当和可用假期的补偿;
  • Fraudulent or otherwise deceptive financial reporting;
  • Violation of any law, regulation, rule, policy, 等.
  • Credit card and travel expense fraud;
  • 使用员工执行个人差事、服务或任务;
  • 伪造或者擅自涂改、变造文件的;
  • 学生、员工、供应商或其他与HVCC相关的人的虚假声明;
  • 贿赂、回扣、串通投标和利益冲突;
  • 对公众健康或安全构成实质性和特定危险的;
  • Improper records destruction;
  • Concealment of any of the above.

Retaliation - HVCC或为HVCC工作或代表HVCC工作的任何个人采取的任何不利行动, 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 - 举报人是指举报他们有理由认为是欺诈或不正常的活动的个人, 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 man年龄ment officials are charged with these responsibilities.

Policy Implementation and Oversight:

学院校长任命行政副校长兼首席财务官 & 首席财务官), or person acting in that capacity, 作为涉嫌或发现欺诈和违规行为必须向其报告的个人, 谁负责本政策的实施和本程序的管理.

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 必须 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. 请注意，HVCC学生或员工故意提交虚假报告, or who reasonably should know that the report is false, may be subject to discipline, 包括 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.

希望举报欺诈或不诚实行为的个人可以采取以下任何一种或全部选择:

  1. 电子邮件 FraudHotline@moldeandomentes.com; or
  2. report to the VPA & 首席财务官; 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 & 首席财务官.

个人可以选择提供联系信息或匿名报告信息. 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. 在某些情况下，匿名可能会限制学院可以进行的调查数量. At a minimum, reports should include key information such as a description of the incident; individual(s) involved; and financial loss, 如果有任何.

When requested, HVCC将尽一切努力保密处理收到的所有信息, to the extent permitted by law. 然而, 为了进行彻底的调查，举报人的身份可能必须公开, 遵守法律或者为被告提供合法的辩护权.

审查发现或怀疑的不当行为的程序:

  1. Initial Intake: Each Fraud Incident Report (FIR), 以及通过电子邮件(或其他方式)收到的任何相关通信, 将由HVCC欺诈委员会(委员会)审核. The Committee is coordinated by the VPA & 首席财务官，包括来自HVCC几个部门的代表.
  2. 各办事处在委员会的具体作用如下:
    1. 行政副总裁兼首席财务官: 学院行政副总裁兼首席财务官(VPA) & 首席财务官), chairs the Committee; coordinates overall case screening and man年龄ment; provides reports to the President concerning the status of the committee’s work; and consults with the College Attorney as needed.
    2. Comptroller: 主计长也将提供有关财务事项的专门知识, 包括 accounting and administrative controls, 并与学院的审计事务所协商，协调任何审计工作.
    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 年龄ncies, and merchants to gather pertinent information. 公共安全署长亦会提供建议的刑事调查程序及, when necessary, 获得外部执法机构的协助.
  3. 委员会将审查每一宗案件，以决定应采取何种行动. 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: 审查的目的是核实报告中提供的资料, determine responsibility, identify improvement opportunities, 并确定此事是否需要向适当的执法机构报告. 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 工作人员, and others, as appropriate; reviewing documentation submitted with the complaint; obtaining and reviewing other relevant documentation; and reviewing applicable laws, 规则, 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. 如果有足够的证据证明已经发生了欺诈或违规行为, 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 年龄ncy. Disciplinary procedures, 如果有任何, are initiated by the President, in consultation with the Office ofHuman Resources. In addition, any improvement opportunities related to policies,procedures, 或在审查期间确定的控制活动将与适当的校园官员共享. 委员会将在收到后90天内解决问题, if unable to do so, 应向主席报告他们无法在该时限内解决问题的原因.

VPA & 首席财务官将定期向学院院长报告收到的报告的数量和类型, results of any investigations, 以及对那些导致欺诈或违规行为的事件的描述, 以及对实践改进的建议和计划.

Prohibition on Retaliation:

合法举报涉嫌欺诈或不正当活动的雇员或其他人(i.e. 举报人)或参与任何调查的人都不会被解雇, 降级, 暂停, threatened, 骚扰, discriminated against, or endure other retaliation, 由于作出诚信举报或参与任何调查的结果.

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.

其他政策和议定书所涵盖的活动:

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.

关于非法骚扰和种族歧视的投诉, color, national origin, 宗教, 年龄, 性, 性ual 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.