Reporting Fraud, Waste, and Abuse

 
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FREWSBURG CENTRAL SCHOOL DISTRICT
26 INSTITUTE STREET
FREWSBURG, NEW YORK
Phone: (716) 569-7000


   
 

REPORTING FRAUD, WASTE, AND ABUSE OF SCHOOL DISTRICT PROPERTY


The purpose of this form is to facilitate the reporting of allegations of fraud, waste, abuse, or mismanagement of education funds.


   
 

Our objective is to provide the School employees and the general public an avenue for reporting suspected wrong-doing involving fraud, waste, and abuse of school assets and resources. Violations include, but are not limited to, the following: theft or misuse of school funds or property; falsification of records (i.e. personnel records, Time and Attendance or any other school report or record); serious abuse of School time such as unauthorized time away from work, falsification of work hours reported, or excessive use of School time for personal business; neglect of duties or responsibilities, non compliance with School policies and regulations.

An internal Audit defines abuse, fraud and waste as:

  • “Abuse” means the excessive or improper use of something, or the employment of something in a manner contrary to the natural or legal rules for its use; the intentional destruction, diversion, manipulation, misapplication, maltreatment, or misuse of resources owned or operated by the locality; or extravagant or excessive use so as to abuse one’s position or authority.

  • “Fraud” means the intentional deception perpetrated by an individual or individuals, or an organization or organizations, either internal or external to a School (s), that could result in a tangible or intangible benefit to themselves, others, or the locality or could cause detriment to others or the locality. Fraud includes a false representation of a matter of fact, whether by words or by conduct, by false or misleading statements, or by concealment of that which should have been disclosed, which deceives and is intended to deceive.

  • “Waste” means the intentional or unintentional, thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of resources owned or operated by the locality to the detriment or potential detriment of the locality. Waste also includes incurring unnecessary costs because of inefficient or ineffective practices, systems, or controls.


Although you are not required to identify yourself, it is helpful to do so.


   
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In all cases please provide as much detail as possible concerning the who, what, when, where, how and how much.
 
   
 
 
 
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