The public records cited in this section, in the order they appear: the minutes, packets and recordings of Andover's own meetings.
The official results, as posted by the town, of the June 16, 2026 referendum. The elementary school's budget, reduced to a 6.0% increase, passed, 420 YES to 317 NO. The RHAM operating budget passed, 479 to 252, and passed region-wide. This is the vote that settled the budget the school operates under in FY 2026-2027.
The recording of the July 23, 2025 Board of Finance meeting, at which the board took up the elementary school's levy schedule (agenda item four, ~2:35) and adopted it unanimously (~16:36). The finance officer explained the board's practice: the district does not submit a broken-out schedule the way the regional district does, so the board divides the appropriation into equal monthly payments. Asked "Has it always been 10?", the answer on the record was that this is "only the third year we did this, because before that we just paid their expenses directly. We had a combined checking account" (~3:40). Video: https://www.youtube.com/watch?v=6KKKZq0tsr4
The minutes of the July 24, 2024 Board of Finance meeting, carried in the following month's packet, record the elementary school's levy schedule "to be paid July 2024 through April 2025," presented by the town administrator. A motion to accept the schedule as presented was made, seconded, and carried 6-0-0.
The minutes of the July 23, 2025 Board of Finance meeting, carried in the following month's packet, record the item as "Levy Schedule for AES Payments -- proposed schedule provided in packet, 10 equal payments from July to April." The motion to accept the schedule as presented was made by board chair Robert England, seconded, and carried 7-0-0. It is the vote behind the schedule and figures in the July 23 packet.
The Board of Finance packet for July 23, 2025 contains the motion text and the payment table for the 2025-2026 levy schedule for the Andover Board of Education: ten equal monthly payments, July through April, of $456,546 each. This is the document that sets out how the school's approved budget is actually released to it, and the exact monthly figure.
The July 1, 2026, 11:02 AM email from First Selectman Jeff Maguire to Board of Education chair Caitlin Greenhouse, copied to Board of Finance chair Robert England and blind-copied to the Town Treasurer and the Town Administrator, announcing that effective July 1, 2026 the Town would be implementing a revised funding process for the AES operating budget. States its purposes as strengthening cash management, maximizing the investment of Town funds, and eliminating reconciliation issues identified during the Town's annual audit. States that the Town "has deposited" $100,000 into the Andover Public School Operating Account (M&T Bank, account number redacted), effective July 2, 2026, to initiate the new process, and sets out the replacement mechanism: the AES business manager submits weekly check registers and payroll registers, reviewed and approved, to the Town Treasurer, Assistant Treasurer and Town Administrator; the Town then transfers funds equal to the approved disbursements; the business manager prepares a monthly reconciliation; and the Treasurer ensures cumulative funding does not exceed the approved operating budget. Produced in the Town's July 16, 2026 records response, production pages 12-13.
From the Town's July 16, 2026 records response. July 8: the Board of Education's attorney, Peter J. Murphy of Shipman & Goodwin, writes the First Selectman and Town Administrator that the Board's approved budget is $4,839,390, that a payment of approximately one tenth was due July 1, and that "the Board received a payment of only $100,000"; that the "Approval Process" violates the Board's rights under Conn. Gen. Stat. 10-222 and has no authority in the Town Charter, whose expenditure provisions exempt the Board of Education; and that the First Selectman's own July 6 email "demonstrates that the Board of Selectman never discussed nor approved the Approval Process." It demands the remainder of the July payment (pp. 47-51). July 9: Superintendent Bruneau formally requests the remaining balance be transferred that day (p. 53). July 10: the attorney repeats the demand to the Treasurer and Town Administrator and notes the July 13 Board of Selectmen agenda item, whose packet contains no documentation of the procedure being acted on (pp. 52-58). Sunday, July 12, 8:46 PM: Town Treasurer Lisa Jablonski reports she has made the transfer, after 5 PM, expected to post around July 14 -- the night before the Board of Selectmen's July 13 meeting (p. 59).
Discussing the town's short-term investment account at the July 8, 2024 Board of Selectmen meeting, the town administrator told the board the town had roughly $3.4 million in it and that the town should "try to have as much money... including the AES balance in that account so that we maximize our interest earning potential" (~71:16). He explained that one option would be to encourage the school to open its own investment account, though "technically a school is only supposed to be spending what is budgeted," so unspent money "should go back to the town anyway," and that the town could instead agree with the school board that such money automatically flow into the AES Capital Fund, which would mean "that much less money that we as a town have to put into that Capital fund" (~71:16-73:18).
The correspondence, from the Town's July 16, 2026 records response, that establishes in writing that no board voted on the funding change. June 22: the First Selectman sends both board chairs a written "Proposed AES Operating Account Structure" -- the same account, the same weekly registers (pp. 6-7). June 23: BOE chair Caitlin Greenhouse declines in writing; the board is "likely not interested in pursuing this proposal at this time," and she will share it with the full board (pp. 8-9). June 24: he forwards the proposal to all six Board of Finance members "so that we can have a discussion" (pp. 10-11); no meeting of any board takes it up. July 1, hours after the announcement: the chair replies that no responsibility of a First Selectman allows this "without BOF, BOS and BOE approval," that AES should have received one tenth of its operating budget that day, and that the board has reached out to its attorney (pp. 14-15). July 2: BOF chair Robert England: "It is very unclear to me that this is right and proper. First, did the BOS vote on this? The BOF certainly didn't," quoting and attaching the July 23, 2025 minutes of the 7-0 levy-schedule vote (pp. 27-30). July 3: Selectman Anne Creme: she does "not agree," a change "would require a discussion and vote by the Board of Finance and the Board of Education," "The BOS has not discussed or voted on this new process," and "I think you overstepped your role" (p. 31). July 6: the First Selectman himself, in writing: "The Board of Selectmen has not yet voted on this procedural change... Until such time, I am responsible for implementing this change" (p. 38) -- while, the same morning, the change has become "the proposed funding procedure," which the full Board of Selectmen "will have the opportunity to discuss, modify, or affirm" at its July 13 meeting (pp. 32-37).
The posted agenda for the regular meeting of the Board of Selectmen on Monday, July 13, 2026. The most prominent items were the appointments of new selectmen to replace Carol Lee and Jeff Murray. But also on the agenda: "Discussion and Action on AES Operating Budget Funding Procedure."
The recording of the Board of Selectmen's July 13, 2026 meeting. At about 7:03 the First Selectman moves to delete the item "Discussion and Action on AES Operating Budget Funding Procedure" from the agenda, and the meeting proceeds without it.
The Town's independent auditor, a partner at Mahoney Sabol & Company, LLP, presented the fiscal 2025 audit to the Board of Finance and then answered questions about the July 1 change to the elementary school's funding. Four things are on the record. (1) THE FINDING: he reported one finding rising to a material weakness, the reconciliation of the town's general ledger with the school district's, and read out its recommendation: that the town "no longer records balances and activities that are already accounted for by the school district," that it "limit its accounting to transactions that involve direct financial activity between the town and the school district," including "appropriations, transfers, reimbursements, or shared service costs," and that "the school district continue to provide the town with its monthly financial reports" (~7:15). (2) THE PRIOR-YEAR SCHOOL FINDING IS CLEARED: the previous year's significant deficiency over bank and interfund reconciliations at the school district "has not been repeated" (~5:35); the corrective action plan was filed with the state Office of Policy and Management (~8:50). (3) WHO DECIDES: asked directly about the funding change, he said he had spoken with the superintendent and the first selectman, had no conceptual objection to a cash management policy that maximizes interest, but that neither state statute nor the town charter addresses the question; his recommendation was that it be "a board policy" approved by the Board of Finance, providing the parameters within which the administration sets procedure (~46:42), because "the question is who ultimately has the authority to make those decisions," and such a policy "certainly could include how the board of education... ultimately gets funded" (~48:21, restated ~57:32). (4) THE FIRST SELECTMAN'S OWN ACCOUNT: he told the board he was the author of the change, that "yes, I'm driving this, but it's not because of anything nefarious," and that he had never commented on the school's expenses other than the budget (~54:14); and that he cannot tell the Board of Education what to do, that the finance board cannot either, and that the board "can do whatever they want with their funded balance" (~54:52). SPEAKER IDENTITY CONFIRMED by Scott, 2026-07-24: Robert England (BOF chair), Jeff Maguire (First Selectman), Michael J. VanDeventer (auditor), Caitlin McIntosh Greenhouse (BOE chair). The 52:44-55:33 stretch is Maguire; 55:33-56:00 is the auditor. Video: youtube.com/watch?v=nqOKqiLFcGo.
The Town's audited financial statements for the year ended June 30, 2025, issued by Mahoney Sabol & Company, LLP and dated April 22, 2026. The Schedule of Findings reports one financial statement finding. Finding 2025-001, "Material Weakness in Internal Control over Financial Reporting - Reconciliation of the Town's and the School District's General Ledgers," states as its condition that "the Town's general ledger is not currently integrated with the School District's general ledger," that journal entries are required to reconcile the two, and that "the Town's year-end closing entries to record the School District's balances and activities were incomplete." Cause: "Lack of reconciliation controls." Effect: "Inaccurate financial reporting." Repeat finding: yes. The auditor's recommendation, in full: "We recommend that the Town no longer record balances and activities that are already accounted for by the School District. The Town should limit its accounting to transactions that involve direct financial activity between the Town and the School District. These may include appropriations, transfers, reimbursements, or shared service costs. In addition, we recommend that the School District continue to provide the Town with monthly financial reports to ensure that the Town remains informed about the School District's fiscal status." Views of responsible officials: "Management agrees with the finding and intends to take corrective action to address the deficiency." The same schedule records that prior year finding 2024-002, the significant deficiency over bank and interfund reconciliations, "is no longer being reported." Filed with the State of Connecticut Office of Policy and Management; the original can be retrieved by the public from OPM's Electronic Audit Reporting System at ears.opm.ct.gov, under Public Search, Audit Reports, entity Andover, year 2025.
The Town of Andover's corrective action plan for the fiscal 2025 audit, signed by the Town Administrator and addressed to the Municipal Finance Services Unit of the State of Connecticut Office of Policy and Management, dated May 6, 2026. It addresses Finding 2025-001, the material weakness in the reconciliation of the town's and the school district's general ledgers. Statement of concurrence: "Management of the Town concurs with the finding." Corrective action, in full: "The Town will no longer record balances and activities that are already accounted for by the School District. The Town will limit its accounting to transactions that involve direct financial activity between the Town and the School District. The Town will reconcile interfund transactions and balances monthly and will annually reconcile General Fund expenditures to the School District's accounting system." Projected completion date: June 30, 2026. The plan contains no reference to changing how or when the school district receives its appropriation, and no reference to check registers, payroll registers, or receipt-conditioned disbursement. Filed eight weeks before the First Selectman's July 1, 2026 email (1087), which states as one of its purposes the elimination of reconciliation issues identified during the town's annual audit. Retrievable by the public from OPM's Electronic Audit Reporting System at ears.opm.ct.gov, under Public Search, Corrective Action Plans, entity Andover, year 2025. Scanned image PDF; text above transcribed by OCR and checked against the page images.
The Town of Andover's corrective action plan for the fiscal 2024 audit, filed with the State of Connecticut Office of Policy and Management. It carries two plans. The town's plan for Finding 2024-001, the material weakness in the reconciliation of the town's and the school district's general ledgers, is word for word the plan filed again a year later (1102): stop recording balances already accounted for by the school district, limit town accounting to direct financial activity between the two, reconcile interfund transactions and balances monthly, reconcile General Fund expenditures to the school district's accounting system annually. Contact listed: the Town Treasurer. Separately, the school district filed its own plan for Finding 2024-002, the significant deficiency over bank and interfund reconciliations at the school district: bank reconciliations had previously been performed outside the accounting system, the district had begun using the accounting system's reconciliation feature and implementing monthly reconciliations of all interfund accounts, and was considering a financial consultant to support the business manager. Projected completion date: June 30, 2026. The fiscal 2025 audit reports that 2024-002 is no longer being reported (1101); 2024-001 repeated as 2025-001. Retrievable by the public from OPM's Electronic Audit Reporting System at ears.opm.ct.gov, under Public Search, Corrective Action Plans, entity Andover, year 2024. Scanned image PDF; text above transcribed by OCR and checked against the page images.
First Selectman Jeff Maguire's July 2, 2026, 3:35 PM email, responding to Board of Education chair Caitlin Greenhouse's objection of the evening before and sent to the full distribution her reply had assembled: all three boards and town staff, about nineteen addresses. It sets out his account of the three boards' responsibilities: the Board of Education manages the school district's operations within the budget approved for it and "determines how those appropriated funds are spent"; the Board of Finance develops the budget, recommends appropriations and establishes the tax rate; the Board of Selectmen is responsible for the overall administration of Town government, including the prudent management of Town assets and cash resources. Of the funding process: "It is not intended to control or influence how the Board of Education spends its approved budget. The Board of Education will continue to have full authority over its expenditures." Attaches the AES account summary and the school operating account's M&T statements, account numbers redacted by hand. Produced in the Town's July 16, 2026 records response, production pages 16-26.