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Fraud and Abuse

How to Report Fraud, Waste, Abuse

Fraud, waste, abuse, or mismanagement of local, state, or federal education funds (including information on vendors who receive education funds) may be reported to the Sherburne-Earlville Central School District and the New York State Education Department. As per NYSED, the definitions of these terms are as follows:

Fraud: The intentional deception by an individual (or individuals) or organization(s), which could result in a benefit to themselves or others and may or may not cause detriment to others. Fraud includes false representation of fact (whether by words or conduct), making false or misleading statements, or by concealment of something that should have been disclosed, which deceives and is intended to deceive.

Waste: The thoughtless or careless expenditure, consumption, mismanagement, use, or squandering of resources to the detriment (or potential detriment) to the NYSED and/or the entity(s) involved. Waste also includes incurring unnecessary costs resulting from inefficient or ineffective practices, systems, or controls.

Abuse: The excessive or improper use of a thing, or to use something in a manner contrary to the natural or legal rules for its use. Examples include the intentional destruction, diversion, manipulation, misapplication, maltreatment, or misuse of the NYSED's resources; or extravagant or excessive use as to abuse one's position or authority. Abuse can occur in financial or non-financial settings.

SECSD encourages stakeholders to report suspected fraud, waste and/or abuse by emailing SECSD Board of Education President Harmon Hoff or by calling the SECSD District Office at 607-674-7300. The NYSED also offers a report form on its online Office of Audit Services page.

Updated 9/18/2025
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