A forensic audit is not something scheduled routinely like a financial audit’s and are done in
response to specific concerns or triggers. Generally, a forensic audit is conducted when
there’s a need to investigate potential fraud, embezzlement, misappropriation, or financial
misconduct. The West Orange Budget Advisory Board has recommended a forensic audit
for 2021, 2022, and 2023. While transparency is important, the audited financials for the
2023 year have several recommendations for accounting processes but no mention
regarding significant or material weaknesses in internal controls or issues such as potential
fraud, embezzlement, misappropriation, or financial misconduct.

But it seems after speaking to an individual on the Advisory Budget committee that they
believe they have potential actions that raise to the concern to recommend the need for a
multi-year forensic audit. However, I have yet to see anything firsthand that would
substantiate the need for the town to pay for a multi-year forensic audit. This doesn’t mean
concerns are ignored — it means we must apply professional judgment before spending
more money. I will continue to review this issue closely, and I support professional, data-
driven oversight of the town’s finances.

Town Spending Examples of Bad Judgement:
Some decisions highlight the need for careful review and ROI analysis:
• Prism Buy-Back Settlement (2021): West Orange bought back stalled Edison Village
parcels from Prism Capital Partners for $12.5 million. Phase 1 buildings (Edison Lofts /
Mews) were not included and remain privately owned under a PILOT program — fee-based,
which is significantly less of standard property taxes, with no revenue going to schools. In
my professional opinion, this deal was financially risky for taxpayers and if on the town
council at that time I would have voted No on this Deal.
• Rock Spring Country Club (2019): The town purchased the 138-acre golf course for $11.1
million to convert it into a public facility which again in my professional opinion was not a
good deal.

These decisions contributed to West Orange’s debt of approximately $171 million, which
covers redevelopment, infrastructure, equipment, and other ongoing capital projects.
Options for Rock Spring.

We have choices, but we must evaluate ROI before acting:
1. Sell to pay down debt
2. Lease as a golf course to generate revenue
3. Convert into green space and pursue grants
The one choice we cannot make is to do nothing.
My Approach as Councilman - As a CPA and CGMA with approximately 30 years of
experience, I bring a management mindset focused on results. If elected, I will:
• Apply cost-benefit analysis to every municipal spending decision
• Collaborate with staff and advisory boards on budgeting processes
• Strengthen financial oversight and internal controls on spending

• Support advisory input from professionals with significant budgeting expertise (CPAs,
CGMAs, GFOAs)
• Evaluate ROI before voting yes for any deal that increases town debt
Bottom Line - Transparency should be smart. Oversight should be professional. Taxpayer
dollars should be respected.
That’s what Management-Minded leadership looks like.
Stay tuned for my next post on easing the property-tax burden and cutting unnecessary
red tape for small businesses in West Orange.

Property taxes are one of the top concerns I hear — from homeowners and renters alike.
Even renters pay property taxes indirectly through rent.
It’s important to be honest about what the Town Council can and cannot control. In New
Jersey, your property tax bill has three main parts:
• Municipal (Town Council controlled)
• School District (Board of Education controlled)
• County

The municipal portion of West Orange’s property tax bill is typically about 25–27% of the
total. That’s the portion Town Council directly influences. Also, directly control the residents
making up short falls by limiting Pilot Agreements.
So, what can we do?

Reform and Limit PILOT Agreements
Payment-In-Lieu-of-Taxes (PILOT) agreements often generate less long-term revenue than
traditional tax-paying development, and they do not directly fund our schools. That can
mean less municipal revenue and a smaller taxable base for schools, which may shift a
greater share of the school tax levy onto remaining properties.
PILOT agreements in New Jersey are structured as negotiated annual payments instead of
traditional property taxes. Under current law, most of the revenue goes to the municipality
and county and does not directly support local schools. While statewide totals for 2025
PILOT revenue aren’t yet publicly available, past data shows PILOT revenues have been
substantially lower than what full traditional taxation would have generated — which is why
careful analysis is essential before approving new agreements.
I will oppose unnecessary PILOT agreements and advocate for full transparency, so
residents clearly understand the long-term financial impact before approvals are finalized.
 

Grow the Tax Base the Right Way 

Responsible growth reduces pressure on residents. I support:
• Attracting commercial ratables that pay full property taxes while placing relatively low
demands on municipal services
• Diversified development — including commercial, mixed-use, and carefully scaled
residential projects — that strengthens our tax base while ensuring growth doesn’t
overwhelm schools, roads, or municipal services
• Advocating for fair state aid for both municipal and school budgets
Growth must work for taxpayers — not against them.
Control Spending & Reduce Debt
Every dollar spent servicing unnecessary debt is a dollar unavailable for services or tax
relief.
We must apply cost-benefit analysis to major projects and avoid long-term financial
decisions that burden future taxpayers.

Ensure Fairness in Tax Policy

Special tax exemptions should be rare, transparent, and carefully reviewed. For properties
outside our control, like county-owned facilities, we must collaborate and work with county
officials to ensure fairness for all taxpayers.
Bottom Line
We cannot control every part of your tax bill — but we can control how responsibly we
manage the portion entrusted to us.
Smart growth. Disciplined spending. Fair development policy. That’s Management-Minded
leadership.

As Councilman, I will:
• Advocate for a dedicated council-administration liaison to help businesses navigate permits and inspections
• Identify bottlenecks in approvals and work collaboratively to fix them
• Review ordinances that add cost and delay without improving safety
Areas that deserve review include, but are not limited to:
• Overly technical code enforcement that does not impact public safety
• Zoning, signage, and change-of-use permitting
• West Orange annual mercantile license fees and requirements
• Storefront appearance and window-covering rules
• Ordinances that impose costs not required in neighboring towns

Zoning, signage, and change-of-use permitting should protect safety and neighborhood character — but they should not create unnecessary delays for responsible business owners. If a new business fits within the existing zone and does not increase traffic or safety risks, approvals should be efficient and predictable. Empty storefronts help no one. New Jersey law already requires businesses to maintain liability insurance and register proof of that coverage
annually. West Orange should ensure we are not layering duplicative paperwork or excessive fees beyond what the
state mandates. Streamlined, transparent processes allow business owners to focus on customers, hiring locally, and
growing here.

The goal is not less safety — it’s smarter regulation.
I also support exploring responsible incentives for business owners who live in West Orange and reinvest here.
West Orange does not need to pick winners or give away tax dollars. What we can do is make it easier and more
affordable for residents who own businesses to reinvest in our town. That means fast-track permits and inspections,
reducing unnecessary fees for renovations and expansions, and creating smart, transparent incentives that reward
local investment without shifting costs onto homeowners.
When we help local business owners grow here — especially those who live here — we keep jobs, services, and tax
dollars in West Orange. That strengthens our local economy and helps stabilize property taxes for everyone.