Linden City
Linden City reports 624,360.74 in opioid settlement money received and 31,339.43 spent through 06/30/2026, its FY2024 report puts more on hand than it ever received, and its books carry 176,638.14 in open orders against the 68,360.57 it reported for FY2026.
Published 10/03/2026
TLDR
- Linden City says it received 624,360.74 in opioid settlement money through 06/30/2026.
- Its books show 28,304.43 paid out by 06/05/2026. That is about 5 cents on the dollar.
- In FY2024 it told the State it had 375,165.48 on hand. It had received 325,661.93. Reported 49,503.55 more on hand than it ever received.
- In FY2026 it reported 26,639.43 spent. It then gave that same 26,639.43 to two different programs. FY2026 report books the same 26,639.43 to two programs.
- It reported 68,360.57 committed for FY2026. Its books carried 176,638.14 in open orders. FY2026 reports 68,360.57 committed, books carry 176,638.14.
- 48,000.00 has sat on two consultant orders since 2022 and 2024 without a payment. The City told the State it never secured the consultants. Held 48,000.00 for consultants it said it never secured.
- The FY2026 spending list includes tee shirts, refreshments and decals.
Summary
Linden City, Union County, filed reports with the Department of Human Services for FY2023, FY2024, FY2025 and FY2026. The State's fiscal year runs 07/01 to 06/30. The money must go to the abatement uses the national settlements list, or to documented evidence-based programs that address the epidemic.
The City produced its records on 06/22/2026. They are a Grant Budget Account Status and Transaction Audit Trail for its settlement accounts, from 01/01/2022 to 06/05/2026. The print stops 25 days before the FY2026 year closed. No receipts account was produced. Read the City's findings.
What the City received
| Report | Received in the year | Interest | Received since 2022 |
|---|---|---|---|
| FY2023 | 111,106.11 (as of 06/30/2023) | ||
| FY2024 | 214,554.82 | 1.00 | 325,661.93 |
| FY2025 | 190,126.13 | 0.00 | 515,788.06 |
| FY2026 | 108,572.68 | 0.00 | 624,360.74 |
The receipts and interest add to 624,360.74, the FY2026 figure.
The audit trail budgets 283,295.57 across fourteen settlement accounts. Five of them show no activity.
What the City spent
The books show 17 paid lines from the settlement accounts. The first was paid on 05/21/2025. Together they total 28,304.43.
| Payee | Purchase orders | Paid |
|---|---|---|
| Stay on Course, LLC | 25-01201 | 15,322.52 |
| ZSchool, LLC | 24-06162 | 4,500.00 |
| Rayzo, Inc. | 25-04573, 25-05824, 25-07215 | 4,546.91 |
| Tammy Williams | 25-01165 | 3,935.00 |
The orders describe opioid consultant services, a certificate program and services for the opioid abatement program. No contract, invoice or program record was produced. The books do not say what any payment bought. This project classes all 28,304.43 as unverified. No abatement use is documented and none is ruled out.
The books also carry 176,638.14 in orders that were open on 06/05/2026.
| Vendor | Purchase order | Placed | Open |
|---|---|---|---|
| Reflection and Resilience | 22-06553 | 12/19/2022 | 25,000.00 |
| Morning Star Community | 24-02434 | 04/30/2024 | 23,000.00 |
| Quantum Wellness, LLP | 25-01163 | 02/25/2025 | 25,000.00 |
| Stay on Course, LLC | 25-01201 | 07/02/2025 | 24,677.48 |
| Tammy Williams | 25-01165 | 08/07/2025 | 13,960.66 |
| First Baptist Church of Linden | 26-02038 | 04/24/2026 | 25,000.00 |
| Stay on Course, LLC | 26-02039 | 04/24/2026 | 40,000.00 |
Not one of the first three orders has received a payment.
What the City told the State each year
| Report | Expended | Books, paid in the year | Encumbered | Unspent and uncommitted on hand |
|---|---|---|---|---|
| FY2023 | 200.00 | 0.00 | ||
| FY2024 | 0.00 | 0.00 | 48,000.00 | 375,165.48 |
| FY2025 | 4,500.00 | 4,500.00 | 93,352.42 | 400,180.95 |
| FY2026 | 26,639.43 | 23,804.43 (to 06/05/2026) | 68,360.57 | 488,657.24 |
- FY2023. 200.00 spent, for a consultant's attendance at a meeting and strategic planning. The books show no 200.00 payment in any year. FY2023 report certifies 200.00 spent, books show none. One program, Linden Opioid Abatement and Eradication program. The report says the City had contracted a lead consultant. The books show the 25,000.00 Reflection and Resilience order of 12/19/2022.
- FY2024. 0.00 spent, which the books confirm. 48,000.00 appropriated or encumbered for consultants. The report says the City had not been able to secure professionals for the 2024 year. It answers No when asked whether the City funded any programs.
- FY2025. 4,500.00 spent. The books show ZSchool LLC paid 4,500.00 by check 195985 on 05/21/2025. The report says ten police officers attended a crisis intervention certification program through Seton Hall University. 93,352.42 encumbered. The orders open at 06/30/2025 total 90,895.66. No new program.
- FY2026. 26,639.43 spent. One new program, Linden Opioid Eradication and Abatement Program, run by the consultants Stay on Course and Tammy Williams. It is reported at 95,000.00 of funding, funded 3/10/2026 and launched 9/1/2023. The books show 23,804.43 paid through 06/05/2026. The rest of June was not produced.
The cash on hand
The City reports no transfer to the county in any year.
At 06/30/2024 the City had received 325,661.93 and spent 200.00 by its own account. The books show nothing spent. Either way, 48,000.00 was encumbered. The FY2024 report certifies 375,165.48 unspent and uncommitted. That is 49,503.55 more than the City had ever received, and 97,703.55 more than its own figures leave uncommitted. Reported 49,503.55 more on hand than it ever received.
At 06/30/2026 the City had received 624,360.74 and reports 31,339.43 spent. The report certifies 68,360.57 encumbered and 488,657.24 on hand.
The encumbrances
The FY2024 report certifies 48,000.00 committed but not spent. It says the money was for consultants it could not secure. The books show two orders behind it. Reflection and Resilience holds 25,000.00 as lead opioid consultant, from 12/19/2022. Morning Star Community holds 23,000.00 for opioid abatement prevention, from 04/30/2024. Neither has been paid. Both were still open on 06/05/2026. The FY2026 report names Stay on Course and Tammy Williams as the program's consultants. Held 48,000.00 for consultants it said it never secured.
The FY2026 report certifies 68,360.57 committed. That is the program's 95,000.00 of funding less the 26,639.43 spent. The books held 176,638.14 in open orders on 06/05/2026, 108,277.57 more. FY2026 reports 68,360.57 committed, books carry 176,638.14.
The FY2026 programs
The FY2026 report lists the new 2026 program at 26,639.43 spent. Its update on the 2023 program also reports 26,639.43 spent. The two blocks total 53,278.86. The certified total is 26,639.43. The books show one set of payments, to Stay on Course, Tammy Williams and Rayzo. The order to Tammy Williams was first placed on 02/25/2025, a year before the program's funding date. FY2026 report books the same 26,639.43 to two programs.
The 2023 program update describes the spending. It lists consultants, administration of the program, educational and resource literature, City of Linden opioid abatement tee shirts, brochures, fentanyl strips, a panel discussion, appearances at community events with refreshments and stigma free decals. The report gives no amount for any item. The books name only the payee and a general description. This project cannot say how much of the money went to shirts, food or decals.
The report also says the City engaged a safe haven facility that opened in July 2026, after the reporting period closed. The books show a 25,000.00 order to First Baptist Church of Linden for safe haven facility services, placed 04/24/2026 and unpaid on 06/05/2026.
What the records show
The City has spent little of what it received. What it has spent went to consultants and program services whose content no produced record shows. Its reports do not match its books on FY2023 spending or on what it has committed. Its FY2024 report puts more on hand than it ever received.