Little Falls Township
Little Falls Township reports spending none of its opioid settlement money, but its reports leave out 10,925.67 in checks, certify 0.00 appropriated after a 5,347.85 appropriation, and twice claim more on hand than it ever received.
Published 10/03/2026
TLDR
- Little Falls Township has not spent its opioid settlement money. Every report it filed, FY2023 to FY2026, certifies 0.00 expended.
- Its FY2026 report certifies 61,115.23 received since 2022 and 61,115.23 on hand.
- That figure is the account's 12/31/2024 balance plus one auditor's entry. It leaves out six settlement checks, 10,925.67, that arrived in the year the report covers.
- The account held 72,040.90 on 05/05/2026.
- On 07/17/2025 the Township moved 5,347.85 of the money to Chapter 159 budget appropriations. The FY2026 report certifies 0.00 spent and 0.00 appropriated.
- The FY2024 and FY2025 reports each certify more money on hand than the Township says it ever received, with nothing spent and no interest.
The report says the Township's goal is to prevent overdoses. It funded no program.
Summary
Little Falls Township, Passaic County, reported receiving 61,115.23 in opioid settlement money through 06/30/2026. The money must go to the abatement uses the national settlements list, or to documented evidence-based programs that address the epidemic. The listed uses cover treatment, recovery, connection to care, prevention and harm reduction.
The Township keeps the money in account 02-214-41-621-000, National Opioid Settlement Proceeds. The account shows no payment to any vendor or program from 01/01/2024 to 05/05/2026. There is no spending to classify. Conforming, non-conforming and unverified spending are all 0.00.
The FY2026 report misstates what the Township has received. Certified totals that leave out 10,925.67 in new checks.
The same report certifies nothing spent and nothing appropriated in a year the Township appropriated 5,347.85. Certified 0.00 appropriated after moving 5,347.85 to budget.
The FY2024 and FY2025 reports each certify more on hand than every dollar received. Reported 57,074.19 on hand, more than it ever received. Reported 43,862.03 on hand, more than it ever received.
What the Township received
The Township produced one account. Its print runs from 01/01/2024 to 05/05/2026. No page for 2022 or 2023 was produced.
| Record | Amount |
|---|---|
| Settlement checks credited, 05/07/2024 to 09/18/2024 | 35,215.00 |
| Settlement checks credited, 05/12/2025 and 06/23/2025 | 5,347.85 |
| Settlement checks credited, 08/18/2025 to 05/05/2026 | 10,925.67 |
| Settlement checks, total | 51,488.52 |
| Auditor's entry GJ 74, 12/31/2025 | 25,900.23 |
| Journal GJ 53 to Chapter 159 appropriations, 07/17/2025 | -5,347.85 |
| Balance, 05/05/2026 | 72,040.90 |
The auditor's entry is labeled 1/1/25 and is not itemized. The FY2023 report certifies 10,878.00 received by 06/30/2023, before the print begins.
Journal GJ 53 records Chapter 159 appropriations passed at the 07/14/2025 Council meeting. Its two lines, 4,208.36 and 1,139.49, equal the 06/23/2025 and 05/12/2025 checks. The appropriation ledger was not produced. The record does not show what, if anything, the appropriations paid for. The FY2026 report covers 07/01/2025 to 06/30/2026. It certifies 0.00 expended and 0.00 appropriated or encumbered. It also answers that settlement spending allocations have been decided for one to two years. Certified 0.00 appropriated after moving 5,347.85 to budget.
What the Township told the State
| Report | Received in the year | Received to date | Expended | Encumbered | On hand |
|---|---|---|---|---|---|
| FY2023 | 10,878.00 | 0.00 | |||
| FY2024 | 29,216.14 | 40,094.14 | 0.00 | 0.00 | 43,862.03 |
| FY2025 | 15,601.06 | 55,695.20 | 0.00 | 0.00 | 57,074.19 |
| FY2026 | 5,420.03 | 61,115.23 | 0.00 | 0.00 | 61,115.23 |
Each report certifies 0.00 interest and no administrative expense. Each answers no to public engagement, a strategic plan and a risk assessment. The FY2024 and FY2025 reports say the Township is still determining a course of action for the funds. The FY2026 report gives its goal as preventing overdoses and says the Township Council decides. It lists no resources used and no program funded.
The FY2025 figure for the year, 15,601.06, equals the seven settlement checks the account took in between 07/01/2024 and 06/30/2025 to the cent.
No report shows any money spent or any interest. So the money on hand can be no more than the money received. Two reports certify more.
| Report | Received to date | On hand | On hand above received |
|---|---|---|---|
| FY2024 | 40,094.14 | 43,862.03 | 3,767.89 |
| FY2025 | 55,695.20 | 57,074.19 | 1,378.99 |
The FY2024 report gives 0.00 as interest since 2022. Its answer on administrative expenses says the interest question is unknown. Reported 43,862.03 on hand, more than it ever received. Reported 57,074.19 on hand, more than it ever received.
What the FY2026 report certifies
The FY2026 report covers 07/01/2025 to 06/30/2026. It certifies 5,420.03 received in the year, 61,115.23 received to date and 61,115.23 on hand.
| Record | Amount |
|---|---|
| Account balance, 12/31/2024 | 35,215.00 |
| Auditor's entry GJ 74, 12/31/2025 | 25,900.23 |
| Total | 61,115.23 |
| Certified received to date and on hand, FY2026 | 61,115.23 |
The certified figure is the old balance plus the auditor's entry. The checks of the year are not in it.
| Check credited | Amount |
|---|---|
| 08/18/2025, Allergan | 1,373.31 |
| 08/18/2025, National Opioids Trust | 4,591.69 |
| 08/18/2025, CVS | 2,427.66 |
| 08/18/2025, Teva | 1,318.92 |
| 11/20/2025, Walgreens | 96.52 |
| 05/05/2026, Walgreens | 1,117.57 |
| Received in the period through 05/05/2026 | 10,925.67 |
The certified 5,420.03 for the year is the new total less the FY2025 report's 55,695.20. No combination of the checks makes it. It is 5,505.64 below the checks the account shows through 05/05/2026. The print ends there, so any later check would widen the gap. Certified totals that leave out 10,925.67 in new checks.
What should happen
The account held 72,040.90 of settlement money on 05/05/2026. The Township has reported no funded program in four years. It can adopt a plan and spend the money on a listed use or a documented abatement program.
The State relies on these reports to track the money. The Department of Human Services should compare the Township's FY2026 figures with its account.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.