Graphs attached for finite analogues of the Poincare upper half plane
over rings Z/p(r)Z are introduced for p an odd prime. The spectra of t
hese graphs for r = 2 are shown to be related to those for r = 1 which
were studied earlier. In contrast to the case r = 1 , we find that th
e graphs are not Ramanujan graphs when r = 2 and p greater than or equ
al to 5. Histograms of the eigenvalues for r = 1 and 2 are also compar
ed. The graphs over rings are of interest for connections with p-adic
upper half planes as well as fundamental domains for congruence subgro
ups of the modular group SL(2, Z).