Companion to the public-records financial review (full-report.md, executive-summary.md). Prepared 2026-09-18. Scope: Town of Boonton (municipality) + Boonton Town School District — never Boonton Township.
Every open or unverifiable item, the exact evidence that would resolve it, and when to re-check. Status words: open · not verifiable · partially resolved · pending collection.
| # | Item | Status | Evidence that resolves it | Re-check when | ||
|---|---|---|---|---|---|---|
| W-1 | School FY2025 findings 2025-01 (unemployment documentation/timeliness) | CAP received Oct 15, 2026; implementation pending FY2026 audit | District corrective-action plan + FY2026 audit (ACFR/AMR) follow-up; assessments, payment records, waivers/refunds | FY2026 audit release (~Oct 2026); quarterly board minutes for CAP mention | ||
| W-2 | School FY2025 findings 2025-02 (revenue/receivable accuracy) | CAP received Oct 15, 2026; implementation pending FY2026 audit | Same as W-1; receivable aging + collection records | Same as W-1 | ||
| W-3 | School FY2025 findings 2025-03 (charter-payment schedule) | CAP received Oct 15, 2026; implementation pending FY2026 audit | Same as W-1; state payment schedule vs actual remittances | Same as W-1 | ||
| W-4 | School FY2025 findings 2025-04 (John Hill deposit timeliness) | CAP received Oct 15, 2026; implementation pending FY2026 audit | Same as W-1; deposit records sample | Same as W-1 | ||
| W-5 | Municipal fixed-asset finding (3rd cycle, significant deficiency) | Open | Check trail 2026-09-18: Res. 26-207 "RESOLUTION APPROVING CORRECTIVE ACTION PLAN FOR THE 2025 AUDIT" confirmed in 7/20/2026 minutes (18 pp.; CAP adopted; 2025 audit had 2 recommendations; CAP contents not posted). Implementation sweep: Aug 17, 2026 minutes (Res. 26-210–26-219, read in full) - none; Sep 8, 2026 agenda (Res. 26-222–26-227) - none; Sep 21, 2026 agenda (read in full; Res. 26-231–26-238) - none. Res. 26-238 (surplus 2000 Seagrave pumper disposal via GovDeals, $35k starting bid) is tangential, not remediation. No implementation evidence through 9/21/2026. | Next quarterly check: appraisal procurement, updated GAG report, or fixed-asset line items | fixed-asset finding; §4.3 | |
| W-6 | Library hourly timesheet director approval | Procedure documented 2026-09-23 | Per library OPRA response: payroll report signed bi-weekly by Director, approved at monthly trustee meetings; Town administers payroll. June 2026 minutes (auditor commentary, Lerch Vinci & Bliss): Director must sign approval for hourly-employee payroll (already begun); Treasurer + Director sign vouchers >$1,000. | Verify actual timesheet sign-off in next municipal audit management letter | ||
| W-7 | School benefits drivers (12.4% increase) | Partially resolved; decomposition partially public as of Oct 16, 2026 | Horizon renewal rates (15.50% change; medical commission 2.63%; prescription 3.32%) and Ch. 44 medical-plan actuals (2023-24, 2024-25) are tabulated in schedules/benefits-decomposition.csv; C-13 employee-benefits summary ties to C-10 FY27 slice within $0.60 rounding. Still missing: enrollment by tier for all plans, contribution split by plan, and an exact FY26 C-10 vs C-13 tie | FY2026-27 budget cycle; business-office records | ||
| W-8 | Town group-insurance drivers | Open | Like-for-like inside-cap (23-220) verified 2026-09-18: $1,650,000 (2025) → $1,747,200 (2026) = +5.9%. 2026 adds NEW outside-cap line 23-210 $287,800 (was $0 in 2025); 2026 total $2,035,000. The +23.3% figure is corrected (it mixed measures). History: 2021 $1,241,082; 2022 $1,305,000; 2023 $1,245,000 + $275,000 ARP; 2024 $891,461 + $658,539 ARP. Decomposition still needed: renewal/procurement records, rate notices, enrollment by tier, employer/employee split. | CY2027 budget cycle | §5 Lead 4 | |
| W-9 | 2026 police S&W | Resolved (figures) - $3,895,255 VERIFIED from 2026 adopted budget (25-240 S&W, pp. 24-25), +6.4% vs 2025. Decomposition (base/overtime/other) unavailable. | Personnel-cost bridge | CY2027 budget | §5 Lead 5 | |
| W-10 | Adopted capital-outlay total (advertised $489,525; +$180,000 construction services at adoption) | Resolved Oct 16, 2026 - A-03 Account Totals show adopted Fund 12 original $669,525.00 (Construction Services $663,792.00 plus SDA assessment $5,733.00; Equipment $0.00), adjusted $716,291.35 after a $46,766.35 transfer. See schedules/fy27-account-totals.csv | Resolved - recorded in full-report sections 5 (Lead 3), 9 | - | ||
| W-11 | Lincoln Park: full signed agreement, per-pupil rates, enrollment counts | Partially resolved; signed agreement received Oct 15, 2026 but UNEXTRACTED | Signed 2025-2030 agreement (C-15, 3 pp, image-only scan) and 1999 agreement (17 pp, image-only scan) await OCR. FY2025-26 tuition rates are in (A-01): Grades 9-12 $18,985; Multiple Disabilities $52,016; Learning Language Disabilities $48,890; Preschool Disabled $69,794. Dec 16, 2024 minutes approve the Send-Receive Agreement for 2025-2026 through 2029-2030. BHS attendance (C-15) gives residence codes but does not label 2650 or 2380 with district names, so no Lincoln Park enrollment count is stated from it. Rate methodology still denied as confidential (item 15) | OCR of the two C-15 scans; next records request | ||
| W-12 | Facilities: condition assessment, room-level cooling inventory, LRFP amendment | Partially answered Oct 16, 2026; condition assessment and cooling inventory still open | LRFP cohort-survival projection received (C-14): K-12 projected 1,397 to 1,427 across 2024-25 to 2028-29; see schedules/lrfp-projection.csv. J-19 required-maintenance excerpt received but extraction is garbled, including the 2025 column; no J-19 figures quoted. The May 2020 LRFP amendment 5-year validity expired May 4, 2025; no newer amendment was found. Condition assessment, cooling inventory, and LRFP amendment still open | Records request; capital planning cycle | ||
| W-13 | Presentation discrepancy mechanism ($1,228,933 capital double-count in FY2025-26 presentation) | Open | District mapping of presentation categories to accounts, or a corrected presentation | Next budget presentation cycle (spring 2027) | ||
| W-14 | $5,733 unitemized capital (FY2027 advertised) | Resolved Oct 16, 2026 - the $5,733 is the Assessment for Debt Service on SDA Funding (line 76210), not unitemized. Total Capital Outlay adopted $669,525 = Construction Services $663,792 plus SDA assessment $5,733 (A-03; C-13, pp. 22-24). See schedules/fy27-account-totals.csv | Resolved - recorded in full-report section 9 | - | ||
| W-15 | Procurement: Res. 23-271 solid-waste full text/bid record | Open | Resolution text, bid specs, tabulation, term | Records request (bundle k) | ||
| W-16 | Procurement: bid tabs, proposals, evaluation sheets, executed contracts, determinations of value | Partially answered Oct 15, 2026: RFPs/proposals "None" (item 28), contracts/change-order logs denied as overbroad (item 29), determinations of value denied (item 30) | OPRA production (bundle k) | Records request | ||
| W-17 | Procurement: BED certifications for 2023-2025 group + supplemental awards (Boswell, Suburban, Acrisure) | Open | Certifications on file (2026 proves they can exist separately from resolutions) | Records request (bundle h) | ||
| W-18 | Pay-to-play donor cross-check (ELEC 2023-2025 vs vendor/principal list) | Resolved (viewer sweep complete 2026-09-18) | 60 entities: 2025 all $0 except Mazzei $350; 2024 Disalvo $605, Weisman G $7,200, Weisman P $4,000, rest $0; 2023 Holly $500, Lynch P $7,100, Lynch G $22,231.70, rest $0. 56 itemized donors vs 2026 vendor list: no exact matches; ONE name-similarity lead: "WARMINGTON, JACK" $100 (Mazzei) vs vendor Robert Warmington - different first name, NOT a match. No pay-to-play finding. | Resolved - conclusion recorded | procurement screen §7 | |
| W-18b | Boswell Engineering lead (ELEC 2023) | Open | Boswell Engineering Inc donated $500 to Lynch's 2023 mayoral campaign (06/12/2023; appears in both Primary and General entity reports - same donation, do not double-count); Boswell is NOT on the 2026 professional-services vendor list. Check via records whether Boswell appears in town vendor payments or engineering contracts. | Records request (bundle k item 4 - Boswell 26-149/150/151); vendor-payment exports | Next records sweep | procurement screen §7, W-17 |
| W-19 | fds.nj.gov financial disclosure filings (2023-2025) | Partially retrieved | Rosters 2023-2025 retrieved; 2025: 23/23 statements fully read (complete - Wall's 2025 statement read 2026-09-18: income "Dorsey & Semrau"; law-enforcement-officer Daniel's Law answer); 2024: 23 statements fully read (Murray, Weisman, Wekilsky, Henry, Yazdi, Bonsiewich, Fisher, Pasternak, Rossmeissl, Semrau, Sharpe, Lynch, Balan, Sullivan, Testa, Wall, Ursin [amended], DeVenezia, Hettrich, Bell, DiLorenzo, Meehan, Minson); 2023: 25 statements fully read (Corcoran, Balan, Canaie, Fisher, Pasternak, Ruga, Wade, Rossmeissl, Bock, DeVenezia, Weisman, Wekilsky, Henry, Yazdi, Oravits, Semrau, Sharpe, Hettrich, Meehan, Sullivan, Testa, Carlson, Bell, DiLorenzo, Weisman [P&Z row]). Business-interest disclosures captured: Dorsey & Semrau (firm attorneys, all three years - expected appointed-professional relationship), DiLorenzo & Rush (Chris DiLorenzo, income + business interest - the firm holds the prosecutor appointment itself; expected appointed-professional relationship), Law Office of Robert Warmington (Robert Warmington), Coldstream Properties LLC (Yazdi, 2023–2025), Sharpe Consulting LLC + spouse rental property (Sharpe), James A. Lynch CPA (Lynch's firm, 2024 and 2025), Daniel A. Ezekiel Balan Architects LLC (Balan, 2024 and 2025), Progressive Casualty Ins. Co. (Testa spouse employer, 2023–2024), Schenck Price Smith & King LLP + related LLCs (Ursin), Bell Shivas & Bell PC (Bell), PKF O'Connor Davies LLP (Corcoran income, 2023), Tiffany & Co. (Balan income, 2023 only), St. John the Apostle School (Fisher spouse employer, 2023), R.V. Burrowes Co. (Wade income, 2023), Waters McPherson McNeill P.C. + NJ Highlands Coalition (Ruga, 2023), Spiotti & Associates PC (Bock), CAPPS LLC (Meehan), Devereux New Jersey (Hettrich), Michaels Stores Inc. (DeVenezia), Borough of Bloomingdale (Semrau and Yazdi income - other-municipality income) - NOT adverse findings; none matched in town contracts register. Remaining 2024 gaps: none among key officials (2024 filer set complete: 23/23); remaining 2023 gaps: none (all 25 key-official statements read). Leads: Balan architecture firm, Byrne CPA LLC, Lynch CPA firm, Emil Frei & Associates, Coldstream Properties LLC, Sharpe Consulting LLC, General Carbon Corp., Playwrights Horizons, PKF O'Connor Davies, Tiffany & Co., R.V. Burrowes Co., Waters McPherson McNeill, NJ Highlands Coalition, Schenck Price Smith & King LLP, Bell Shivas & Bell PC, Homecare Therapies LLC, CAPPS LLC, Spiotti & Associates PC, Devereux New Jersey, Boonton Holmes Library, Bioclinical Labs, Carlson Law LLC | Collect remaining 2024/2023 statements for key officials (DiLorenzo 2023; Minson 2024); cross-check Balan firm against vendor payments | Next check | §5c, records request |
| W-20 | Lincoln Park board representative (current holder) | Open | Board roster / meeting minutes | Records request; quarterly | ||
| W-21 | Town Administrator transition records (Henry → Laverty); QPA designation transfer | Open | Appointment/resignation resolutions; QPA designation | Records request; quarterly | ||
| W-22 | Municipal 5-year department budgets | Resolved (rebuilt rev pass 3, 2026-09-18) - each year's own adopted budget used as primary source with transposition awareness (see full-report §6.3). The 2022 and 2024 adopted budgets were LOCATED (DocumentCenter > Finance: View/4342, 93 pp.; View/5381, 74 pp.) - the earlier "not posted" claim is corrected. Old→new corrections: 2022/2023 and 2024/2025 year labels were swapped in pass 2; 2026 growth corrected to +6.24% vs $16,726,438. Remaining: clean sheet-by-sheet re-read of the 2021 workbook (extracted pre-transposition) and the 2023 appropriation sheets (2023 detail lines assigned by elimination, high confidence). | 2021 workbook re-read; 2023 appropriation-sheet re-read | Quarterly | §3.6, §6.2, §6.3 | |
| W-23 | June 8, 2026 BOE minutes (post-adoption amendment check) | Resolved 2026-09-18 - 16 pp. reviewed: Tax Levy Schedule 2026-2027 approved ($25,616,067; $24,604,443 GF + $1,011,624 DS; monthly $2,050,370.25); auditor appointment Lerch, Vinci & Bliss $34,700 for 2025-2026 audit; SBA may deposit up to $1,500,000 EACH into Capital/Tuition/Maintenance Reserve in June; NO budget amendment; NO transfers over $50,000; Lincoln Park tuition discussion only. | Resolved - recorded in school section; see source register | - | full-report §3.7 | |
| W-24 | School "Anticipated Contracts 2024-2025" list; complete 2023-2026 board records | Minutes 2023-2026 received Oct 15, 2026 (81 individual files plus compiled 2025 volume); Anticipated Contracts 2024-2025 document still not separately identified in production. A-02 excerpt references an Anticipated Contracts 2026-2027 attachment that is not in the excerpt | Business-office records; the Anticipated Contracts 2024-2025 list | Records request (bundle i) | ||
| W-25 | Change-order/amendment/emergency-purchase logs, both entities | Open; no change-order log found in the minutes | Item 29 (contracts/change-order logs) denied as overbroad. In the minutes set, "change order" appears only 3 times lowercase plus 2 capitalized; no change-order log was found in the minutes | Records request (bundle h) | ||
| W-26 | 2025 municipal debt-service spike ($2,139,667.99) | Resolved (mechanism) 2026-09-18 - one-time BAN payoff, NOT refunding: 45-925 BAN/Capital Notes $1,270,000 (2024: $100,000) funded retirement of a $1,171,000 General Capital BAN (matured 6/5/2025) + $133,000 Sewer Utility BAN (2025 audit Notes 9A/9B, pp.54-58); $605,000 from Reserve for Payment of Debt Service (08-125, Sheet 10). Open question moved to W-28: $1,270,000 appropriated vs $1,171,000 retired = $99,000 unexplained. | W-28 resolution | CY2026 audit (mid-2027) | §6.2, §8 | |
| W-28 | $99,000 unexplained debt-service difference: $1,270,000 appropriated (2025 adopted budget 45-925 BAN/capital notes) vs $1,171,000 General Capital BAN retired (2025 audit Note 9B) | Open | Town's 2025 note-sale/debt-payment records; whether the difference is an unexpended balance, a separate capital note, or Sewer allocation | Records request (bundle d); CY2026 audit (mid-2027) | Next check | §6.2, §8 |
| W-29 | Administration S&W decline: which positions reduced 2022–2023 (20-100 S&W $356,660 → $166,500; admin-function S&W $599,200 → $483,495 with no reclassification offset) | Open | Personnel/payroll records: position-level S&W by account for 2021–2026, vacancy/abolition records, Town Administrator staffing history | Records request (bundle d item - personnel/headcount) | Next check | §6.2 |
| W-30 | OCR of the 11 UNEXTRACTED scans (7 school, 4 library) | Open | OCR or re-extraction producing a text layer: B-05 CAP; C-15 Lincoln Park signed 2025-2030 agreement; C-15 1999 agreement; E-23 principal contracts; A-02/A-04 Board Secretary reports June 2026; A-04 Treasurer reports June 2026; 4 library PDFs | Next records request or in-house OCR when available | full-report 2.1 | |
| W-31 | Vendor-total footing (D-16) | Open | A vendor register that foots to a reliable grand total, or a native data export (CSV/Excel) that foots | Next records request (native export) | full-report 7 | |
| W-32 | FY2026 audit as the first independent check on CAP implementation for findings 2025-01 through 2025-04 | Open | FY2026 ACFR/AMR follow-up section; CAP implementation evidence | FY2026 audit release (expected about Oct 2026) | full-report 4.1 | |
| W-33 | Roofing award vs PO difference ($89,025.11) | Open | Minutes Apr 28, 2025 award $973,776.75 vs C-12/D-16 PO 600001 $884,751.64 paid. Possible explanations (ceiling vs partial PO, change order) are speculation; do not resolve without records | Change-order or PO-amendment records; next records request | full-report 7 | |
| W-34 | Waste Management FY27 PO vs minutes difference ($646.84) | Open | Minutes June 8, 2026 renewal $33,383.40 vs D-17 FY27 PO 700030 $34,030.24 | PO or contract records; next records request | full-report 7 | |
| W-35 | Special Revenue Fund totals across sources | Open | A-03 Fund 20 original $3,936,997.08 vs C-13 Proposed $3,981,998 vs UFB adopted $3,923,632. Do not reconcile without further records | Adopted UFB detail or business-office reconciliation | full-report 3.8, 8 | |
| W-36 | D-17 FY26 Hannon line vs D-16/C-12 open status | Open | D-17 FY26 Hannon PO 601284 line is ambiguous in column order in extraction and appears to conflict with D-16 and C-12 ($0 paid, $46,766.35 open). Do not cite D-17 for Hannon payment status | Re-extraction or PO report in native format | full-report 9 | |
| W-37 | LEAD Charter School payment record | Open | NJDOE FY 2025-26 final schedule shows LEAD $24,875 total, but no LEAD payment record was found in the produced B-08, D-16, or D-17 records searched. Gap in the produced record, not proof LEAD was unpaid | Payment records or a LEAD payment schedule from the business office | full-report 4.1 | |
| W-38 | Debt-service $200 difference and $40,000 interest/principal shift | Open | D-16 Depository Trust FY26 $1,425,300 (Interest $430,300 / Principal $995,000) vs budget/A-03 $1,425,500 (Interest $390,500 / Principal $1,035,000). Unreconciled, not a finding | Debt-service payment records or a reconciliation from the business office | full-report 8; methods-and-limits.md | |
| W-39 | Charter appropriation $610 difference | Open | Unity $119,983 plus LEAD $24,875 = $144,858 vs Fund 10 original budget $145,468. Unreconciled $610 difference, not a finding | Business-office reconciliation or an amended appropriation record | full-report 4.1 | |
| W-40 | Library $650 Provident Bank reconciliation discrepancy | Open lead | Mar 2026 treasurer report describes it as an as yet unresolved fraud situation with Provident Bank. Current status unknown. LEAD only, not a finding | Next library minutes set or custodian confirmation | full-report 8; findings-register L-2026-LEAD01 | |
| W-41 | Sensitive content in as-received PDFs (Gardberg contract home address; student DOB and state ID in Sept 9, 2024 minutes) | Resolved 2026-10-16 - Redact both, keep originals in store (owner-approved). Both files are published in redacted form on the records page and labeled as redacted: the Gardberg contract with the home address removed, the Sept 9, 2024 minutes with the student date of birth and state IDs removed. The as-received originals are retained untouched in the evidence store; the manifest entry for each file now describes the redacted derivative (digests, size, store path) and records each redaction (date, reason, categories removed, published digests). Redaction used true text removal, verified by extraction: the values are absent from the redacted text and bytes, page counts unchanged, all other content intact. | Values are NOT reproduced anywhere in the audit, website, schedules, or PR. Do NOT publish the values. The originals remain in git history from before the evidence-store migration; full removal from history needs a separate purge decision, still open. | Owner decision | methods-and-limits.md | |
| W-27 | 2026 surplus contradiction: adopted-workbook Sheet 11 read $2,653,000 vs audit p.152 / presentation / UFB $3,058,000 | Resolved 2026-09-18 - 2026 surplus is $3,058,000 CONFIRMED: the revenue reconciliation requires it ($6,926,896 non-tax − $3,868,896 other components = $3,058,000; $2,653,000 would imply an $11,247,468 levy vs the UFB-corroborated $10,842,468), and the column-transposition evidence (§6.3) explains the $2,653,000 read as the 2025 comparative column (2025 amended utilization). | Resolved - recorded in §3.6/§8 | - | §3.6, §6.3, §8 |
Rule: a watchlist item closes only on cited evidence, never on elapsed time. "Not found online" stays a transparency gap, not a negative inference.
| When | Record | Where to look |
|---|---|---|
| ~March | Tentative/introduced budget; county review | Board minutes; NJDOE budget pages |
| Late April | Public hearing + final adoption (resolution with adjustments) | Board minutes (adoption resolution is where causes like the $984,178 health-care adjustment appear) |
| ~July | User-Friendly Budget (NJDOE) | nj.gov/education/budget/ufb |
| Monthly | Board Secretary's report / Treasurer's report; bill lists; transfers | Board meeting agendas/minutes |
| ~Oct–Dec | ACFR + Auditor's Management Report (FY2026 audit ~Oct 2026) | nj.gov/education/finance/fp/acfr |
| January | Reorganization: officers, professional appointments, depositories, thresholds | Reorg minutes |
| When | Record | Where to look |
|---|---|---|
| Jan 1 | Reorganization: professional-service awards (non-fair-and-open resolutions), QPA designation, committees | Reorg agenda/resolutions |
| ~Feb–Mar | Introduced budget; budget presentation | DocumentCenter; UFB |
| ~Apr–May | Adopted budget; User-Friendly Budget | DocumentCenter; state DCA |
| ~Jan–Feb | Annual Financial Statement (unaudited) | DocumentCenter |
| ~Mid-year | Report of Audit (CY2026 audit ~mid-2027) | DocumentCenter |
| Ongoing | Bid notices (results not posted — request them) | Bid pages; AgendaCenter |
| When | Record | Where to look |
|---|---|---|
| Pre/post election | ELEC 29-day, 11-day, 20-day reports; annual filings | NJ ELEC viewer |
| Annual | Financial disclosure statements (Local Government Ethics Law) | fds.nj.gov |
| November | General/school elections (Morris County Clerk certified results) | morriscountyclerk.org |
Anyone can run this in under two hours per quarter. Work in order; log every check with date and result.
schedules/contracts-register.csv (same 12 columns).working/ noting what was checked, what changed, and what remains open. If a check contradicts a settled figure, flag the contradiction explicitly in the report rather than silently editing.What this procedure does not do: it is not an audit, not a fraud investigation, and not a substitute for OPRA requests. It keeps the review current and the watchlist honest.