While Kennedy administrators never signed a withdrawal-of-prosecution form, Rice said that Sharpe instructed a subordinate to enter a “close out” memorandum in the police computer system on Sept. 19, 2010, which falsely claimed that school officials did not want Zachary Parker arrested. Nine days beforehand, Rice said, Flanagan accepted gift cards to Morton’s Steakhouse worth hundreds of dollars from Gary Parker and his wife. He thanked the Parkers by email, calling the gift cards “over the top,” according to the D.A.

While he was never arrested, Zachary Parker was prosecuted by the district attorney’s office and is serving time in an upstate prison after violating the probation to which he was originally sentenced. The cases against Sharpe and Hunter are pending.

The district attorney’s investigation uncovered no criminality on the part of the Nassau County Police Department Foundation.

Bruce Barket, the attorney representing Flanagan, said last year that his client “emphatically denies any wrongdoing and certainly did not engage in any criminal conduct.”

Zachary Parker was sentenced to one to three years in prison in September. Chris Munzing, a spokesman for the district attorney’s office, said he violated the terms of his probation by driving with a revoked license.