Includes the following documents:
2. Transcript  of Lipnitsky's deposition - in which he states hundreds of times "I  Don't remember", "I took no notes", There was no report"... 
Aish  and their attorney fought in court not to divulge the purported  forensic report that Rabbi Cohen stated he saw and relied on that report  for his award of $20,000,000
3. A decision from Justice Demarest dated April 25 2015 compelling Aish  to show Fetman that forensic report. The Judge noticed that the report  was  dated December 17th 2013,  well after the last session with Rabbi Cohen  and was incredulous to hear that Fetman never received this report prior  to Rabbi Cohen issuing his decision and award on December 17th.  Lipnitsky also admitted discussing this case with Rabbi Cohen the  evening before he issued the report, against all common practice that no  discussions shall take place Ex Parte.
There are major errors and mistakes in the purported report - some of which are stated below:
Lipnitsky report
Exhibit 1 summarizes his findings - between the years 2006 - 2013
1. Unauthorized compensation - $174,202
2. Funds deposited into Unauthorized bank accounts: $ 1,697,523
3. Credit Card charges Personal - $ 462,787
4. Other $16,700
Total:  $2,351,211 (This is the figure that they made to match  R. Cohen's  reference when he states that the report claims that $2.4 million stolen  from Aish. Also note that the report is dated December 17, when the psak  itself was already faxed over December the 16th - based on R' Cohen fax date stamp)
Issues with the report:
2006-2013
1. Unauthorized compensation states that two schools were paid as a part of Allowable Compensation
Masores BY - report claim $ 161,942 however - as can be learned from the school's report (attached) 
$131,473 was paid (difference of $30,469)
Tiferes  Yisroel - Lipnitsky report claims $ 94,242 however as can be seen from  the school's report (attached) only $ 58,403 was paid (difference of $  35,839)
Additionally, Health insurance premiums, totaling $ 95,733 were NOT a part of the compensation but an added benefit.
Fetman's  compensation 2006-2011 did NOT stay the same but was increased  annually. 2012 - 2013 was $135,000 and not $125,000 as it shows on the  report
Therefore - there is no basis to the claim of unauthorized compensation.
2. Lipnitsky's report refers to a total of seven bank accounts as "Unauthorized bank accounts"
Project Inspire (Bank of America X4050) total deposited $1,200,052
Tomchei Torah (Bank of American X4322) total deposited $ 262,923
Jewish Speakers Group (Bank of America X8362) total deposited $ 64,581
Ahavas Israel (Bank of America X4513) Total deposited $ 4,975
Three other account are referenced - 
Aish International - depositing funds totaling $ 139,967 into Merkaz account (Bank of America X5468)
Aish Missouri - depositing funds totaling $ 15,025 into Merkaz account (Bank of America X5468)
and Aish Center - depositing funds totaling $10,000 into Merkaz account (Bank of America X5468)
the  last three  entities (Aish International, aish MO and Aish Center) are  separate and distinct 501c3 organizations, with their own board,  management teams and accounting departments. These entities are NOT  under Fetman's control and never were. Its misleading and a complete  falsehood to report these transactions as if they had anything to do  with Aish NY. Certainly, Mr. Lipnitsky never even attempted to contact  them as he stated in his deposition.
Project Inspire and Tomchei Torah are their own entities -  Project Inspire was ALWAYS under Aish International (certificate of  Incorporation attached) had its own staff, address, board of directors  and fundraising and accounting systems. Lipnitsky's letter refers to  email dialog between Greenman and Yossi Friedman, the director of  Project Inspire, requesting that Inspire pay more money towards Fetman's  compensation - clearly, Inspire is NOT under or a part of Aish NY.
Greenman  claims that these accounts were 'unauthorized' yet clearly he knows and  agrees to have Project Inspire use accounting services provided by  Fetman. Greenman's claims that the Project Inspire bank account was  unauthorized - is unbelievable - how else can checks made out to Project  Inspire be able to be deposited ?
THE  MOST EGREGIOUS OMISSION IS THAT IN THE LETTER LIPNISKY ACKNOWLEDGES  CONFIRMING THAT APPROXIMATELY $450,000 WAS DEPOSITED BACK IN AISH  ACCOUNT FROM MERKAZ, HOWEVER THE REPORT FAILS TO DEDUCT THAT AMOUNT FROM  THE $2.35 MILLION REPORTED.
3. Credit Cards transactions reported to Lipnitsky by Aish as Personal - a total of $ 462,787
The   report claims that EVERY charge at Staples was personal - approx. $200K  over the 8 years! Likewise, charges from T-Mobile, Mountain Fruit, Home  Depot, Lowes, Costco local coffee shops etc. are all marked as  personal. Fetman NEVER had an account with T-Mobile only with Sprint and  those transactions were authorized by others as legitimate aish  expenses and not a part of Fetman's  compensation. 
Specific  business transactions, such as over 10,000 dollars copier lease  expenses charged by De Lage Landen, were marked as personal expenses.  See lease attached. 
Simcha Kosher Caterers, which was an Aish caterer for an event in Austen Texas, were marked personal as well.
Fetman was personally in charge of all purchases, and Aish staff constantly used  Fetman's credit cards to have with them while on Aish run trips and  student meetings. Many times staff meetings at local restaurants and  eateries were charged to Fetman's credit card by staff. 
As  much of the documentation is not available to us, we can not comment on  the amex transactions. One credit card - Aish Plum card - which  Lipnitsky's report claims to have $147,919 personal charges 2010 thru  2013 was analyzed and concluded to have a total charges of $585,400.  When deducting returns and refunds of $16,755 and legitimate Aish NY  business transactions of $558,827, only $9817 of personal charges over  the 4 year period exist.
4. Other Fetman Expenses:
$6700 over 2006 - 2013 Insurance payments to William Penn were authorized and not a part of Fetman's compensation. 
Conclusion:
Lipnitsky's  report which spans 8 years, and reports finding $2.35 million is a  gross and malignant painting of the actual information. Even according  to his own findings, its actually $1,900,000 (2.35 mil less than the  $450K found returned to Aish). Even if we take 1.9 mil over 8 years and  project to 17 years the total would be approximately $4 million - no  where near $20 million.  However - as stated, the 'unauthorized  accounts' were fully authorized and fully scrutinized by Project Inspire  and Greenman, so the 1.9 mil is no where near that amount. 

 
 













