Hillsborough Township
Hillsborough Township's reports to the State give on hand balances its own figures cannot produce, and a total received that the next year's report quietly drops.
Published 10/03/2026
TLDR
- Hillsborough Township has filed four reports on its opioid settlement money. Three of them give an on hand balance its own figures cannot produce.
- In FY2024 it reported 178,540.50 on hand. Its two reports say it had received 176,938.05 in total, and had spent 30,762.13. Finding
- In FY2025 the on hand figure ran 30,683.67 above the report's own arithmetic. Finding
- In FY2026 it ran 9,492.30 below, with nothing encumbered. Finding
- The FY2024 total received was 13,677.85 higher than the receipts it was built from. The next year's report dropped the difference without a word. Finding
- The largest program, 97,883.52 over three years, goes to the police department under the name Prevention Education.
- The Township has not produced a ledger. Every figure here is the Township's own.
Summary
Hillsborough Township, Somerset County, reports receiving 303,662.72 in opioid settlement money through 06/30/2026. That figure includes 17,000.00 of interest. The money must go to the abatement uses the national settlements list, or to documented evidence-based programs that address the epidemic. It must add to local spending, not replace it.
The Township's reports certify 227,708.51 spent through 06/30/2026. That includes 12,000.00 of administrative expenses. The rest went to school assemblies, a school running program, a Narcan program and a police program.
The Township has not produced a ledger, a bank record, an invoice or a contract for the settlement money. The only records on file are its four reports to the State. This project cannot test any certified figure against the books, and it does not classify the spending as conforming, non-conforming or unverified. A ledger is owed. The findings below rest on the reports alone, where their own figures cannot all be true.
What the Township told the State
The State's reporting year runs 07/01 to 06/30.
FY2023. The Township reported 59,081.09 received and 12,365.00 expended as of 06/30/2023, with 0.00 on administration. It listed two programs. The Steered Straight Assembly Program was funded 03/28/2023 at 4,500.00. "Opioid Education - with Hillsborough Police Department" was funded 04/01/2023 at 7,865.00 for Fatal Vision opioid education kits, with a launch date of "Fall 2023." The two add to the 12,365.00 certified. The 2023 form has no per program spending field.
FY2024. The Township certified 117,856.96 received in the year, 0.00 of interest since 2022, 190,615.90 received since 2022, 18,397.13 expended, 0.00 encumbered and 178,540.50 unspent on hand. It reported four new programs.
| Program | Recipient | Certified spent |
|---|---|---|
| Prevention Education - Assembly programs | Hillsborough Township | 9,835.90 |
| Prevention Education - iRUN Program | Hillsborough Township Public School | 5,442.26 |
| Prevention Education - Community Policing | Hillsborough Township Police Department | 3,027.33 |
| Prevention Education - Narcan Dispersement | Hillsborough Township | 91.64 |
| Total | 18,397.13 |
The Community Policing block describes D.A.R.E. The Narcan block gives a launch date of 08/13/2024, after the year closed, and reports the number of supplies distributed as "unknown."
FY2025. The Township certified 62,934.16 received in the year, 8,500.00 of interest, 248,372.21 received since 2022, 55,187.35 expended, 0.00 encumbered, 6,000.00 on administration and 193,106.40 unspent on hand. It funded no new programs. Its updates certified 14,262.35 on Community Policing, 10,000.00 on iRUN, 24,925.00 on Assembly programs and 0.00 on Steered Straight. Those add to 49,187.35, and with the 6,000.00 of administration to the certified 55,187.35.
FY2026. The State published the report on 10/01/2026. The Township certified 46,790.51 received in the year, 8,500.00 of interest, 303,662.72 received since 2022, 141,759.03 spent, 0.00 encumbered, 6,000.00 on administration and 66,461.91 unspent on hand. It answered Yes to having a strategic plan and No to posting it.
| Program | Certified spent |
|---|---|
| Prevention Education - Community Policing | 80,593.84 |
| Prevention Education - Assembly programs | 31,250.00 |
| Prevention Education - iRUN Program | 20,896.26 |
| Prevention Education - Narcan Dispersement | 3,018.93 |
| Administration | 6,000.00 |
| Total | 141,759.03 |
The Community Policing update describes "Increased collaboration with Hillsborough Police Department," support for the ARRIVE program and support for "DARE program and materials." It reports 150 Narcan kits.
What the reports show
Each year's program figures add to the certified spending. The balances do not.
- FY2024 put 178,540.50 on hand. On the report's own cumulative of 190,615.90, less 30,762.13 spent, the most the Township could hold was 159,853.77. The receipts the FY2023 and FY2024 reports give add to 176,938.05, less than the on hand figure before any spending. Finding
- FY2024 certified 190,615.90 received since 2022. Its receipts add to 176,938.05, and it reported 0.00 of interest. The FY2025 cumulative of 248,372.21 builds on 176,938.05 to the cent, so the 13,677.85 is gone a year later. Finding
- FY2025 put 193,106.40 on hand. Its own cumulative less spending since 2022 leaves 162,422.73. Finding
- FY2026 put 66,461.91 on hand. Its own cumulative less spending since 2022 leaves 75,954.21, and nothing was encumbered. Finding
The reports also say these things on their own terms.
- The Community Policing program has certified 97,883.52 across FY2024 to FY2026, 80,593.84 of it in FY2026. Its recipient is the police department. Its name and category call it prevention education. No contract, invoice or payroll record has been produced to show what the money bought.
- The interest figure was 0.00 since 2022 in FY2024, then exactly 8,500.00 in each of FY2025 and FY2026.
- Administration was 6,000.00 in each of FY2025 and FY2026. The report describes duties, not a cost.
- The FY2025 iRUN update says the money gave "Increased support for Project Graduation."
What was not produced
- Any ledger, budget or bank record for the settlement money.
- Any invoice, contract or payroll record for the police program, the assemblies, the iRUN program or the Narcan program.
- Any record of what the 6,000.00 of administration paid each year.
Until the Township produces its books, no certified figure can be tied to a payment, and this project does not grade the Township.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.