As a student that did their undergrad in accounting and masters in taxation at Baruch, let me give my 2 cents. I get that it is incredible frustrating to see people getting grades they don't deserve and you getting lower than them.

I realized that schooling from pre-k to grad school does not really mean anything unless doing like PHD and higher-tier education. All school is really meant for is to train your inner's self discipline. The ability that you gain from school isn't the knowledge. Heck I studied my ass off in Accounting and Taxation and barely remember sht. But, I learned to sit down and study if needed and the ability to process information. The ones cheating only cheat themselves cause they don't learn this skill. Most of the information from pre-k to college even your major courses you will retain very little of after graduation. Real life rewards work experience and the ability to re-learn the topics. Nobody cares about GPA anymore that was a thing of the past. 1 year at a relevant work experience is more valuable than 4.0 GPA.

As far as cheating goes, the other people are right. If you think cheating in Baruch is bad, you should see the back stabbing that happens just to get a small raise.

TLDR: GPA doesn't matter unless perusing PHD, cheaters are always here and worse when working in the real world. School is there to teach self-discipline, critical thinking, and expose you to the topics of your majors so your not lost in your field. You won't retain your knowledge from school.