East Hanover Township

Summary

East Hanover Township, Morris County, reported receiving 165,122.69 in opioid settlement money, with interest, through 06/30/2026. The national settlements list abatement uses such as treatment, recovery, connection to care, prevention and harm reduction. The list is not exhaustive. Other documented, evidence-based programs that address the epidemic also qualify. The money must add to existing spending, not replace it.

The Township keeps the money in four grant accounts, G-02-41-721-001 to G-02-41-721-004, appropriated at 180,890.16. Its audit trail printed 09/08/2026 shows 89,099.89 paid, 37,595.03 open on a Stryker stretcher order and 54,195.24 unspent. This project classifies 66,402.39 of the payments as non-conforming, 14,622.50 as unverified and 8,075.00 as conforming.

Each of the four reports the Township filed with the Department of Human Services certifies a spent figure equal to the account's payments for that year, to the cent. The labels are the problem. The FY2024 and FY2026 reports certify purchases under a program category the purchases do not fit. Read the Township's findings.

What the Township told the State

The FY2023 report covers the period to 06/30/2023. It certifies 37,428.59 received and nothing spent. It says the Township was still deciding whether to send its funds to the County. The audit trail shows no payment before 01/19/2024.

The FY2024 report gives the Township's goal as "To use the funds for the Police Department to combat the Opioid Epidemic." Asked how it decided, it answers that the Police Chief, Health Officer and Township Administrator "made the decision to keep the funds to offset costs from the Opioid Epidemic."

The FY2025 report says, "We are using funds to purchase equipment as necessary and under the guidelines for our new Full-time Fire Deparment/EMT department." It also carries an update for the FY2024 tinting program. The update reports 30 participants, 10 training or education sessions and "Offering of 2 Presentations." The FY2026 report reprints the same update.

The FY2026 report gives the year's goals as "To treat Opioid response calls and train personnel. Also help train families and distribute Narcan." It certifies 75,052.39 spent and 37,360.03 encumbered.

The 2026 program

The FY2026 report certifies one program, the 2026 Opioid Program, at 75,052.39 spent and 37,352.23 encumbered. Its primary category is Primary Prevention, Education, and Training. Its Schedule B strategies are First Responders and Training. It describes the program as "Aid in responding to calls regarding Opioid abuse. Training for First Repsonder Personnel" and reports 25 people served. Its own primary problem reads "Purchasing EMT Equipment & Supplies."

The settlement accounts paid 75,052.39 in the year, the certified figure to the cent.

No line describes training or education. No line on the settlement accounts names naloxone or Narcan. The only naloxone in the Township's purchase history with V.E. Ralph is 581.64 of Narcan syringes and nasal atomizers, paid from the police equipment line on 02/04/2019. No overdose program using the equipment is documented, and EMS equipment is not among the uses Exhibit E lists. Certified EMS equipment as prevention and training.

The 37,352.23 encumbered is line 1 of Stryker purchase order 26-01367 for a stretcher, opened 06/12/2026.

Police window tinting

The FY2024 report certifies one program, named East Hanover, at 3,850.00. Its primary category is Primary Prevention, Education, and Training, and its Schedule B strategy is First Responders. The report gives both the primary problem and the program description as "Tinting of Police Department Windows." Its statement of impact reads "Help our Police Department with intake of prisoners and privacy." Its procurement answer says a vendor was selected to install tinting on the Police Department Building windows. It expects 0 clients a year.

The account paid Tropic Window Tinting LLC 3,850.00 on purchase order 24-00071, by check 295551 on 01/19/2024. It is the only payment that year and equals the certified figure to the cent. Tinting the windows of a police building is not a prevention, education or training program. Certified police window tinting as prevention education.

The speaking engagements

The FY2025 report certifies the East Hanover program, Speaking Engagements regarding Opioid Abuse and Response, at 10,197.50. It says police, first aid, fire and emergency management volunteers and members of the public were invited to sessions on opioid response incidents and stigma. Three payments make the figure to the cent.

The MJPB payment is a speaking engagement inside a program the report documents, and this project classes it as conforming. A first check for it, 297835, was voided and reissued as 297893. No record shows what the 10/15/2024 presentation covered or what the foundation provided. This project classes those two payments as unverified. The Emergency Management events line paid the same luncheonette for an LEPC meeting in 10/2024 and an LEMC lunch in 09/2025.

Same goods, other budget lines

The Township's vendor histories, printed 09/08/2026, show its own budget lines buying what the settlement accounts bought, from the same vendors.

• V.E. Ralph and Son sold the Township defibrillators, AED pads and batteries, oxygen regulators, masks and other EMS supplies on Police, Fire, Buildings and Grounds, Emergency Management and Parks lines from 2018 to 2026. That includes police defibrillators for 15,234.20 on a capital ordinance account, paid 06/16/2020.
• The settlement accounts paid V.E. Ralph 1,791.40 for a defibrillator on 08/18/2025 and 8,234.80 for EMS supplies on 01/27/2026. In between, the Parks line paid V.E. Ralph 1,658.30 for a new defibrillator on 11/03/2025 and the Buildings and Grounds line paid 1,588.70 for another on 12/31/2025.
• Tropic Window Tinting was paid 1,655.00 from the Police Materials and Supplies line in 2019 and 5,650.00 from Police Other Contractual Services on 12/12/2022. The settlement account paid it 3,850.00 to tint Police Department windows on 01/19/2024. Its later work was paid from Fire and Fire Prevention lines.
• Every Stryker Sales line in the Township's vendor history from 01/01/2018 to 09/08/2026 is on the settlement accounts. The first is dated 07/22/2025.

The Township did not produce the appropriation history of its own lines, so the record does not show whether local spending fell. The FY2024 report says the funds were kept "to offset costs." The FY2025 report says they buy equipment for the new full-time Fire Department and EMT department. That the settlement money took over costs the Township's budget carried is this project's inference from these records. Used settlement money for costs its budget had carried.

Where the money went

What should happen

This is the project's view. The 66,402.39 paid for EMS equipment, EMS supplies and police window tinting was certified to the State under labels the purchases do not fit. The Township can restore that money to the fund and spend it on a listed use or a documented abatement program. The stretcher order for 37,595.03 was still open on 09/08/2026. The Township can cancel it against this account.

The State relies on these reports to verify compliance. The Department of Human Services should examine the FY2024 and FY2026 reports and the records behind them.

How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.