The blue figure on top of the desk is a character from the TV show South Park. His name is "Towlie". He is a towel that is always getting high on marijuana and saying things like "If you go to the beach, don't forget to bring a towel". He has only appeared on a few episodes. The fact that he makes no sense in regards to the overall plot of the series makes his appearance all the more funny.
As Eli said, the thing under the desk resembles a Ku Klux Klan hood, but is likely an optical illusion created by a white cloth reflecting off the the steel cabinet.