Hopefully you've had some time to deal with overdue items from last year. If not, the end of September is a good time to tackle them. Find help here: http://www.monroe2boces.org/SLS.cfm?subpage=2582
One way is to find the patron in Circulation>Checkout
Open up their record in circulation by clicking on the blue ID number
Click the Lost icon
When you click the lost button, a box appears stating “The copy will be marked as lost. Student Name will be charged a fine of $.$$. If you do not want to assess a fine, set the fine amount to zero." If you do not want to charge anything and CLEAR the fine, enter 0.00 in the box.
Click OK
The book is now listed as lost. The book is no longer checked out to the patron, it remains on the patron's record as lost with no fine.