Madison
Every spending figure Madison reported to the State matches its settlement account to the cent, but the FY2026 report counts a 28,500.00 order for an outdoor camera with a traffic cone concealment among its committed funds and never says what the order buys.
Published 10/03/2026
TLDR
- Madison Borough, Morris County, reports receiving 296,889.39 in opioid settlement money through 06/30/2026.
- Its settlement account paid 26,009.24 through 09/02/2026. Of that, 20,000.00 is a 1,000.00 monthly retainer for the medical director of the Fire Department's EMTs.
- Every spending figure the Borough certified to the State ties to its ledger to the cent.
- The FY2026 report certifies 34,500.00 committed but not yet spent. 28,500.00 of it is one order: THE RABBIT - OUTDOOR CAMERA, a pole mount power supply, a pole mount battery box and a traffic cone concealment. No program in the report describes it.
- On 07/21/2026 the account took a further order, 48,540.47 net, for a powered ambulance cot and a stair chair.
Summary
The settlement 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 listed uses cover treatment, recovery, connection to care, prevention and harm reduction.
Madison's settlement account is G-02-42-022-014, National Opioid Settlement Fund Trust. Through 09/02/2026 it shows 26,009.24 paid and 81,040.47 open, 107,049.71 committed.
This project classifies 1,749.40 of the paid money as conforming. That is a drug disposal pouch order the Borough documented and reported to the cent. The other 24,259.84 paid is unverified. It is the medical director retainer and a training mat, and the record does not settle either one. The two largest open orders, the camera and the ambulance cot, are non-conforming. No overdose program using either is documented. Read the Borough's findings.
What the Borough received
| Report | Received in the year | Received since 2022 |
|---|---|---|
| FY2023 | 59,914.36 | 59,914.36 |
| FY2024 | 119,519.22 | 179,433.58 |
| FY2025 | 70,005.36 | 249,438.94 |
| FY2026 | 47,450.45 | 296,889.39 |
The Borough's revenue trails, printed 05/29/2026, list 227,561.62 of settlement receipts from 09/29/2022 to 10/17/2024. They tie the FY2023 and FY2024 figures to the cent. They list no receipt after 10/17/2024, so the FY2025 and FY2026 figures rest on the reports.
What it spent and on what
| Payee | Purchase | Paid | Open on 09/02/2026 |
|---|---|---|---|
| Matthew J. Letizia, DO, Inc. | Medical director, 1,000.00 a month | 20,000.00 | 4,000.00 |
| Rx Destroyer | Drug disposal pouches | 1,749.40 | |
| EZ Flex Sport Mats | A 6 foot by 24 foot mat and shipping | 4,259.84 | |
| Boundless Security Systems | Outdoor camera, pole mount power supply and battery box, traffic cone concealment | 28,500.00 | |
| Stryker Sales | Power-PRO 2 cot, ProCare plan, Stair-Chair Pro, shipping, less a 2,000.00 trade-in | 48,540.47 | |
| Total | 26,009.24 | 81,040.47 |
The first charge to the account is the Rx Destroyer order, first encumbered 10/10/2024 and paid 12/09/2024. The FY2025 report says all 400 pouches were handed out at a local junior high school event. Drug disposal programs are among the uses Exhibit E lists.
What it told the State each year
| Report | Spent | Encumbered | Unspent on hand | Programs |
|---|---|---|---|---|
| FY2023 | 0.00 | not asked | not asked | none |
| FY2024 | 0.00 | 0.00 | 179,433.58 | none |
| FY2025 | 5,749.40 | 6,000.00 | 235,689.54 | Drug Disposal Pouches, Medical Director |
| FY2026 | 18,259.84 | 34,500.00 | 238,380.15 | Training Mats, Medical Director update |
The FY2023 and FY2024 reports say no spending was planned. No money left the account in either year.
The FY2025 report gives the Borough's aims as "harm reduction, infrastructure/staffing, and public education." Its 5,749.40 is the pouch order and three medical director payments, to the cent. Page 1 lists 6,000.00 encumbered. The Medical Director block lists 8,000.00 encumbered, and the unspent figure deducts 8,000.00. On 06/30/2025, 8,000.00 of the medical director's blanket order was unpaid.
The FY2026 report gives the aims as "infrastructure and training to achieve harm reduction." It names the Chief of Police and the Fire Chief as the officials who decided. Its 18,259.84 is fourteen medical director payments and the mat order, to the cent. Each spending total ties the ledger to the cent.
The camera
The FY2026 report covers 07/01/2025 to 06/30/2026. It certifies 34,500.00 appropriated or encumbered but not yet spent. Its two program blocks, Training Mats and the Medical Director update, account for the spending and carry no encumbered amount. Nothing in the report says what the 34,500.00 is committed to.
The settlement account shows it.
| Record | Amount |
|---|---|
| THE RABBIT - OUTDOOR CAMERA | 19,900.00 |
| POLE MOUNT POWER SUPPLY | 1,600.00 |
| POLE MOUNT BATTERY BOX | 3,500.00 |
| TRAFFIC CONE CONCEALMENT | 3,500.00 |
| Boundless Security Systems order 26-01242, entered 06/10/2026 | 28,500.00 |
| Medical director blanket order 26-00147, unpaid on 06/30/2026 | 6,000.00 |
| Certified encumbered, FY2026 | 34,500.00 |
The amount is accurate. The camera order is open, not spent, and all four lines were still open on 09/02/2026. What the report never says is that 28,500.00 of the money it certifies as committed buys an outdoor camera with a traffic cone concealment. No overdose program using this equipment is documented, and surveillance cameras are not among the uses Exhibit E lists. FY2026 report never describes a 28,500.00 concealed camera.
The medical director
Resolution R 84-2024, adopted 02/12/2024, authorizes a professional services contract with Dr. Matthew J. Letizia as medical director for the Madison Fire Department EMTs, not to exceed 12,000.00 a year. The Borough's consulting agreement of 04/16/2024 engages him for the Fire Department "and associated ambulance service" at 1,000.00 a month. His duties schedule names naloxone as one of seven programs he advises on, which include defibrillators and CPAP. The rest covers EMS training, protocols, chart review and liaison work. Resolutions R 114-2025 and R 2-2026 renew the same contract.
The Borough first paid the retainer from current fund account 4-01-25-241-215, Professional Services - Med Director. That account carried eight payments of 1,000.00 between 07/08/2024 and 01/13/2025. Blanket order 25-00472, dated 02/24/2025, moved the retainer to the settlement account. A blanket increase form of 05/12/2025 names the department as Fire and raises the order to 12,000.00. The settlement account has paid 20,000.00 to the physician through 08/10/2026.
The FY2025 report lists Medical Director as a new program, "Funding a medical director for EMS," launched 01/01/2025, under Workforce Development and Capacity Building. The FY2026 update reports 14,000.00 spent and 1,209 encounters.
This project classifies the retainer as unverified. The record does not include the current fund's 2025 and 2026 medical director lines, so it does not show whether the settlement money replaced local spending.
The training mat
The FY2026 report lists Training Mats at 4,259.84, for police training in CPR, naloxone administration and de-escalation, with 2 sessions and 31 people. The account paid EZ Flex Sport Mats 3,438.72 for a 6 foot by 24 foot mat and 821.12 for shipping, by check 130659 on 06/08/2026. Naloxone training for first responders is a listed use. The record holds no session record, so this project classifies the mat as unverified.
The next order
On 07/21/2026 the account took Stryker order 26-01558: a Power-PRO 2 powered cot with a ProCare plan and a Stair-Chair Pro, with shipping, less a 2,000.00 trade-in credit, 48,540.47 net. It was open on 09/02/2026. It falls in FY2027, which no report covers yet. No overdose program using the equipment is documented, and ambulance cots and stair chairs are not among the uses Exhibit E lists.
What should happen
The Boundless camera order and the Stryker order were both still open on 09/02/2026, 77,040.47 together. The Borough can cancel them against this account and keep the money for a listed use or a documented abatement program.
The Department of Human Services relies on these reports to see what the money buys. It should ask the Borough what the 28,500.00 committed in FY2026 is for, and what opioid work the medical director retainer pays for.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.