William McCoy (Photo courtesy William McCoy)
A Norristown councilman and local nonprofit executive is the subject of a scathing audit brought forth by the Montgomery County Controller’s Office.
Findings from the Sept. 29 report released by Montgomery County Controller Robert Hart examined dealings from October 2022 to December 2024, as it related to the Norristown-based Boys2Men Foundation CEO and Founder William McCoy and another unnamed representative’s use of more than $600,000 in COVID-19 relief dollars.
“Audit findings reflect a total breach of any and all duty of care for a director of an organization,” the audit states, adding “the failures here were egregious.”
The organization, also known as Boys2Men Empowerment Group Inc., received $678,000 in August 2022 through the Montgomery County Recovery Plan to further mentorship efforts by volunteers working with children in and around Norristown. Service areas include Bridgeport, Conshohocken, King of Prussia, Norristown, West Conshohocken, as well as East and West Norriton townships, according to the organization’s Facebook page.
“They empower, guide and mentor adolescent boys on a path to healthy manhood. B2M’s mission is to create responsible male leaders by providing educational enrichment, mentoring, and life transformation skills,” stated Montgomery County Recovery Plan documents.
Refinancing sparked audit
The inspection began in July 2025, according to the audit, when McCoy alerted officials “that Boys2Men was considering refinancing” of a property located at 17 W. Airy St. The property was initially purchased in 2023, according to Montgomery County property records, of which the audit noted $227,935 in funds were designated.
Court documents revealed the Airy Street property had municipal liens listed this year with the Norristown Stormwater Authority and the Montgomery County Tax Claim Bureau, which resulted in civil judgments of $636.37 and $8,379.33, respectively.
The internal audit noted funds were directed to the building purchase and combined salaries of $405,000 for McCoy and the second representative, which were distributed over a 20-month period.
“As a result, minimal ARPA funds were available to benefit the intended beneficiaries of these programs, Norristown youth,” the report states.
“Audit findings confirmed Boys2Men failed to document and administer any verifiable program according to the Approved Project Plan,” the report stated, which noted there was “no support documentation was provided or discovered that confirmed any significant or consistent programming other than certain instances of loosely organized meetups for lunches, dinners, football practices, etc.”
Documentation lacking
The audit noted both parties were cooperative throughout the process and the duo completed quarterly reporting of the Coronavirus State and Local Fiscal Recovery Funds. However, findings revealed that “timesheets were not maintained,” and no salaries were reported “by the organization or by the two salary recipients to any taxing authority.” The audit alleged that representatives from the organization also “failed to obtain any W4 or W9’s with respect to the payment of salaries to enable reporting of income.”
“Boys2Men representatives claimed that they were inexperienced and failed to utilize critical professional resources to help with their operations, such as a bookkeeper, accountant or activities coordinator,” the audit stated.
Examining the concept of “duty of care” in this case, which the report described “as the level of competence expected of a board member and is commonly expressed as the care that an ordinarily prudent person would exercise in a similar position and under similar circumstances.”
Using a board member as an example, he emphasized the person would be expected to “exercise reasonable care when making a decision on behalf of the organization,” which should be “in the organization’s best interest.”
“Here, the two directors were also the only employees of Boys2Men, which resulted in a complete lack of fundamental oversight,” the report states.
Recommendations
The internal audit stipulated several concluding recommendations, which urged county officials “formally terminate its relationship and sub-agreement with Boys2Men as soon as possible” and prohibit the organization’s CEO and director from “receiving county-related funds for any and all social service programming.”
“In doing so, the county may be able to re-claim the Airy Street property and return funds back to the ARPA program or reallocate the funds to documented youth programming,” the audit states.
Tracking allocations
Hart, a former East Norriton Township manager, began leading the Montgomery County Controller’s Office back in February after receiving an appointment from Gov. Josh Shapiro.
Audits are part of the agency’s scope, but Hart emphasized the importance of delving into recovery plan allocations as it’s “a lot of money going out,” and the inspections aim to ensure the taxpayer dollars are properly spent and documented. In a Thursday afternoon phone interview, Hart noted that “95 percent of situations are doing the best they can” to “follow best practices and do the best job they can” with documentation.
The county’s Recovery Plan released millions of dollars to numerous organizations large and small who were struggling with the economic downturns associated with the COVID-19 pandemic.
“People are working, they’re giving their hard earned money, paying in taxes, and I think we all have a very serious and significant responsibility,” Hart said. “We have a fiduciary duty to make sure that the services that they are, that these monies are … being used appropriately and efficiently.”
The report’s findings have since been turned over to the Montgomery County Solicitor’s and Board of Commissioners offices, according to Hart. A Montgomery County spokesperson declined to comment Friday afternoon, citing a policy not to speak on “potential legal reviews.”
Hart told MediaNews Group that McCoy “contacted my office after the report and volunteered to turn the building over to the county.”
‘Deficiencies,’ not fraud
McCoy, a Norristown resident, was elected in 2023 to serve area residents in the municipality’s second legislative district on the Norristown Municipal Council. His term is slated to expire on Dec. 31, 2027.
McCoy told MediaNews Group in a statement Wednesday afternoon he “fully cooperated with all county processes,” but declined further comment as the matter remains under county review.
“All funds were approved by the [Montgomery County] Recovery Office who also helped develop our budget,” McCoy said in a statement. “The audit identified administrative deficiencies—not fraudulent activity—and I take those findings seriously. I have already submitted a corrective action plan outlining steps for improved documentation, compliance, and accountability.
“My priority remains ensuring that all funds are used to benefit young men in our community and that the organization operates with full transparency,” McCoy said.
