Fraud - Guidelines and Reporting • Office of Internal Control • Purchase College

Fraud is a wrongful or criminal deception intended to result in financial or personal gain. Impropriety is a failure to observe standards or show due honesty or modesty; improper language, behavior, or character. Irregularities are acts that are improper or dishonest.

As a matter of policy, all members of the Purchase College community must:

Comply with all Purchase College, SUNY, New York State, and federal laws, regulations, policies and procedures
Practice honesty and integrity in fulfilling their responsibilities
Observe high standards of business and personal ethics in the conduct of their duties and responsibilities
Help ensure the prevention and detection of fraud and irregularities
Be familiar with the types of fraud and irregularities that might occur in their area
Be alert for any indication that fraud or irregularities might exist in their area; and promptly report any known or suspected fraud or irregularities involving SUNY or affiliated entity funds, resources, property, or employees.

Fraud, improprieties, and irregularities include activities such as:

1. 1. Misappropriating assets
  2. Violating or being non-compliant with any Purchase College, SUNY, New York State, or federal law, regulation, policy, or procedure
  3. Wasting valuable resources
  4. Gross misconduct or incompetency
  5. Unethical, improper, or dishonest acts

Examples of fraud, improprieties, and irregularities include, but are not limited to, the following:

- - Theft of any State, Purchase College or SUNY asset including, but not limited to money, tangible property, trade secrets or intellectual property
  - Misappropriation, misapplication, destruction, removal, or concealment of State, Purchase College or SUNY property
  - Inappropriate 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 (including, but not limited to, falsifying employee timesheets)
  - Credit card and travel expense fraud
  - Use of staff to perform personal errands, services or tasks
  - Alteration or falsification of documents
  - False claims by students, employees, vendors, or others associated with Purchase College or SUNY
  - Bribery, kickbacks, bid rigging, and conflicts of interest

How to Report Fraud:

Any Employee and/or individual who lawfully reports suspected fraud, waste, or abuse shall not suffer discharge, demotion, suspension, threats, harassment, discrimination, or other forms of retaliation for making such reports.

If fraud is suspected, employees should not try to question anyone or investigate the matter themselves. Please report your suspicions to one of the following:

1. Your Supervisor or Department Head
2. The Internal Control Officer (914-251-6016 or internal.control@purchase.edu)
3. The Purchase College Fraud Hotline at (914) 251-6060 or secure e-mail address
4. SUNY System Administration
5. Office of New York State Comptroller

An individual may discuss concerns directly with a supervisor. However, if the individual is not comfortable speaking with the supervisor or the supervisor is not available, the individual may report the concern to the Internal Control Officer or by using the Purchase College fraud hotline or secure e-mail address.

Individuals have the option of either providing contact information or reporting the information anonymously. While not required, providing contact information will enable the reviewer to contact the individual to clarify the information being provided. Purchase College will make every effort to handle all information received confidentially, to the extent permitted by law.

When reporting fraud the following information should be provided (if known);

- - Unless you choose to remain anonymous, your name, e-mail address and phone number
  - A description of the alleged fraud committed (what happened and how)
  - The date or dates of the alleged activity
  - The names of any witnesses to the alleged activity
  - The potential financial loss, if known, caused by the alleged activity

If a supervisor receives a report of suspicion of fraud they are obligated to report the matter to the College or SUNY using one of the methods below.

Individuals may also report directly to the College or SUNY using any of the methods below.

Please see Form for Reporting Fraud

PURCHASE COLLEGE

Individuals may also report by using the following ways at Purchase College.

Regular Mail:
Purchase College
735 Anderson Hill Road
Purchase, New York 10577
Attn: Business Office (Fraud Reporting – Confidential)

Hotline: (914) 251-6060
Email: compliance.reportfraud@purchase.edu

SUNY

Individuals who want to report suspected fraud or irregularities directly to SUNY System Administration may utilize the fraud hotline maintained by the Office of the University Auditor. These individuals may report in the following ways:

Website: https://system.suny.edu/compliance/fraud-reporting/fraud-policy/
Email: university.audit@suny.edu
Voicemail: (518) 320-1539

Fax: (518) 320-1564
Mail: University Auditor, State University Plaza, Albany, NY 12246

Handling of Alleged Incidents:

Upon receipt of an alleged fraud complaint, Purchase College will take all appropriate steps to investigate the complaint and determine if further action is required. If further action is required Purchase College will follow SUNY and New York State guidelines.