Former Toms River Superintendent Michael Ritacco and Francis Garland entered their pleas Wednesday before U.S. District Judge Anne E. Thompson in Trenton.
The new charges of conspiracy and tax fraud are contained in a 27-count superseding indictment announced Dec. 7.
The two previously pleaded not guilty to an 18-count indictment accusing them of bribery, mail fraud and wire fraud.
Authorities say Ritacco and Gartland concealed more than $1 million in bribes from insurance brokers and other service providers.
Ritacco retired as Toms River superintendent on Oct. 21, the day he surrendered to the FBI.