Report

Fairview

Fairview paid 12,150.00 for police officer training, reported it to the State as a youth outreach program, certified it as spent in a year in which no payment stood, counted it twice, and certified 31,539.03 more in settlement receipts than the checks it produced.

Published 09/25/2026 · Updated 10/03/2026

TLDR

  • The opioid account records Fairview produced show one payment. It paid 12,150.00 on 07/17/2025 for Opioid Training for Officers, shipped to the Police Department.
  • It told the State the money went to its Educational Outreach Program for young adults and teenagers, with 25 participants.
  • It certified 12,150.00 spent in the year ending 06/30/2025. No payment made in that year stood. The one check written then was voided. The check that paid the training is dated 07/17/2025.
  • It counted the same 12,150.00 a second time as encumbered. That is a Seton Hall University order whose two checks were both voided.
  • It certified 94,927.56 received. The settlement checks it produced total 63,388.53.
  • Its FY2026 report, for the year the training was paid, certifies 0.00 spent and no program funded.

Summary

Fairview Borough, Bergen County, reported receiving 94,927.56 in opioid settlement money through 06/30/2025. The national settlements direct the money to opioid remediation. Exhibit E lists uses such as treatment, recovery, connection to care, prevention and harm reduction. The list is not exhaustive. A documented evidence-based program that addresses the epidemic also qualifies. The money must add to existing spending, not replace it. The listed uses include training police on opioid use disorder.

The account records the Borough produced show one payment through 08/31/2026, 12,150.00 to ZSchool for officer training. No record produced names the course or who attended, so this project classifies the payment as unverified. The Borough reported 70,627.56 still unspent at 06/30/2025 and 98,061.08 on hand in its FY2026 report.

What the Borough reported about that one payment does not match its books. The FY2025 report puts it in a youth program, certifies it as spent in a year in which no payment stood, and counts it in two columns at once. The receipts the reports certify run 31,539.03 past the checks the Borough produced. Read the Borough's findings.

The training

The Borough first opened a 12,150.00 order with Seton Hall University. The FY2025 report gives its goals as Training through Seton Hall University for PD. The Seton Hall vendor history shows purchase order 2500601 for 12,150.00 on 03/13/2025, charged to appropriation reserve 01-2030-41-7092-021. Its lines name only invoice 1171932.

Date Entry Amount
03/13/2025 Seton Hall order 2500601 12,150.00
06/05/2025 Check 32720 to Seton Hall 12,150.00
07/08/2025 Check 32720 voided -12,150.00
07/08/2025 Check 32881 to Seton Hall 12,150.00
07/17/2025 Check 32881 voided -12,150.00
07/17/2025 Check 32966 to ZSchool 12,150.00

Seton Hall University was paid nothing. On the day the second Seton Hall check was voided, the Borough issued purchase order 25-01497 to ZSchool. It is dated 07/17/2025 with requisition number 0. It buys "Opioid Training for Officers" for 12,150.00 and ships to the Fairview Police Department. The ZSchool vendor history shows check 32966 paid it the same day.

Training police on opioid use disorder is among the uses Exhibit E lists. The records produced do not name the course, its content or the officers who attended.

What the Borough told the State

The FY2023 report describes one program, the Borough of Fairview Educational Outreach Program. It lists 10,000.00 in funding on 12/01/2023, a launch on 12/15/2023 and Bergen County as the recipient. The target population is young adults and teenagers. Success would be tracked through School Resource Officers and Outreach Volunteers.

The FY2024 report covers the year that includes those dates. It certifies 0.00 expended and answers No to whether any program was funded. No record produced shows a payment to Bergen County. Reported a 10,000.00 youth program no record shows was paid.

The FY2025 report carries the same program forward. It certifies 12,150.00 expended on it in the period, no modifications and 25 participants served. The only payment of that amount is the officer training. The same report answers its goals question with "Training through Seton Hall University for PD." Certified police officer training as youth outreach.

The year and the double count

The FY2025 report covers 07/01/2024 to 06/30/2025.

Record Amount
Certified expended, FY2025 12,150.00
Certified encumbered, FY2025 12,150.00
Check written in the period, Seton Hall 32720, voided 07/08/2025 12,150.00
Paid and not voided in the period 0.00
ZSchool check 32966, 07/17/2025, FY2026 12,150.00

The report was last updated on 09/24/2025, after both voids and after the ZSchool payment. Certified 12,150.00 FY2025 spend. No FY2025 payment stood..

The encumbered 12,150.00 is the Seton Hall order. It was never cancelled. The account detail printed 08/31/2026 shows Encum 12,150.00 and Paid or Ch 12,150.00 on a 27,521.00 budget, with Cancelled 0.00. No entry is dated after 07/17/2025. The report's unspent figure, 70,627.56, is its receipts less both amounts. Counted 12,150.00 twice, as spent and as encumbered.

The receipts

The Borough produced copies of its settlement checks with a Cash Receipts report and budget pages.

Checks dated Count Amount
2022 1 4,348.91
2023 4 7,349.97
2024 14 36,590.03
2025 7 15,099.62
All opioid checks produced 26 63,388.53
Certified received through 06/30/2025 94,927.56
Certified above the checks 31,539.03

The FY2025 figure for the year itself ties. The 14 checks dated in 2024 total 36,590.03, the same figure the report certifies for the year and the two deposits the Cash Receipts report shows on 09/20/2024 and 11/14/2024. The gap sits in the earlier years. The FY2023 report certifies 33,003.50 received as of 06/30/2023. The opioid checks dated in 2022 and 2023 total 11,698.88. Reported 31,539.03 more received than its checks show.

FY2026

The FY2026 report covers 07/01/2025 to 06/30/2026, the year ZSchool check 32966 was paid.

Record Amount
Certified expended, FY2026 0.00
Certified encumbered, FY2026 0.00
ZSchool check 32966, 07/17/2025 12,150.00

The report answers No to whether the Borough funded any program in the year. Its only program page reprints the FY2025 update, last updated 09/24/2025. The training is reported in the year before it was paid and left out of the year it was paid. FY2026 report certified 0.00 in the year it paid 12,150.00.

Money that is not opioid money

The same production includes two checks that are not opioid settlement money. One is 17,414.03 from the PCB Settlement Fund in City of Long Beach v. Monsanto Company, dated 04/13/2023. The other is a 183.90 U.S. Treasury check dated 03/11/2025 and marked F-941 REF 12/2024.

The 2024 budget line Opioid NOAT I is 27,521.00. Three opioid checks from 2022 and 2023 plus the Monsanto check make 27,521.00 to the cent. The 2026 Opioid Settlement line is 15,283.52. The seven opioid checks dated in 2025 plus the Treasury check make 15,283.52 to the cent. The FY2026 report certifies the same 15,283.52 as received in the year. The officer training was paid from the reserve of the 27,521.00 line.

The budget does not itemize either line. That the lines were built from these checks is this project's reading of the arithmetic. Budget line equals opioid checks plus a Monsanto check.

What should happen

The Borough can produce the course record and the attendance for the 12,150.00 training. That record decides whether the one payment conforms.

The Seton Hall order was still open against the reserve on 08/31/2026, more than 17 months after it was posted. The Borough can cancel it.

The Borough can account for its settlement money apart from the Monsanto and Treasury checks, and produce the receipts history behind the 94,927.56 it certified.

The State relies on these reports to verify compliance. The Department of Human Services and the Office of the State Comptroller should examine the FY2025 report, who prepared it, and what records support it.

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

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