What should i do with my 13yr old?

He has skipped a total of 8 days in school he has a lot of ISS. Ive grounded him for a month. It doesnt seem to bother him hes just mad all the time. He has stollen money from me and got grounded.still didnt bother him. One day he came with my sungles and asked if i wanted them i told them they were mine he laughed and said his cousin gave them to him. SO who really took it? Then this week i notice to watches missing my boyfriends and mine not taken at the same time. So hes in trouble for that. Again i dont know who to blame? Should he still get in trouble for it? Hes not aloud to have company when im not home either. Im a single mother and fell like i have no control I want control