Borough of Paramus

Summary

The Borough of Paramus, Bergen County, reports receiving 238,378.33 in opioid settlement money and interest through 06/30/2026. The Borough's receipts reports show 233,013.77 of settlement deposits in that period and 31,541.52 more in July 2026.

The money must go to the abatement uses the national settlements list, or to documented evidence-based programs that address the epidemic. Contingency fees to counsel are not among the uses Exhibit E lists.

The Borough has paid five checks from the money. They total 20,666.02. The table below holds every payment in the produced records. Each year's report to the Department of Human Services certifies a spending figure that ties to those checks to the cent. Two of the FY2026 report's labels describe each other's checks.

Where the money went

The Busterstock concerts were held at the Paramus Bandshell. The invoices describe opioid awareness material and supplies and bill the Police Community Outreach Unit. Community education on opioid misuse is a use Exhibit E lists. This project classifies both concerts as conforming.

The DeMott Foundation gave drug awareness presentations at Paramus Catholic and Yavneh Academy. School prevention education is a use Exhibit E lists.

The lawyers' fees

Tate Law Group billed the Borough 25 percent of each settlement it recovered. McKinsey paid 5,659.58 and the fee was 1,414.90. Endo paid 4,902.77 and the fee was 1,225.69. Mallinckrodt paid 2,281.23 and 2,801.44 and the fee was 1,270.66. The fees total 3,911.25. Each was paid from the settlement money.

The records production includes the McKinsey settlement administrator's payment notice of 09/06/2024. It states that class members must use the funds "exclusively for approved uses designed to abate the opioid epidemic." The Borough paid the 1,414.90 fee from that payment on 11/12/2024.

The FY2025 report lists the 1,414.90 as an administrative expense, a payment to Tate Law Group for representation. The FY2026 report lists the 2,496.35 the same way. Contingency fees to counsel are not among the uses Exhibit E lists, and no listed use covers them. Section E(6) of the State's agreement with its towns sends payments to counsel to the Supplemental Contingent Fee Fund. Certified 3,911.25 in lawyer fees as administrative costs.

What the Borough told the State

The FY2025 report lists one program, the Busterstock Opioid Awareness Concert, at 5,552.77. Purchase order 24-04445 and check 115214 are that figure. It files the concert under Harm Reduction and Overdose Prevention and describes it as "Concert."

The FY2024 report certifies 80,228.24 received and 2,250.00 of interest. The account took in three settlement deposits in the year, 82,478.24. That is 80,228.24 plus 2,250.00 to the cent. None of the account's interest credits, alone or together, makes 2,250.00. Reported 2,250.00 of settlement deposits as interest.

The FY2025 report certifies 197,981.27 received since 2022 including interest, 6,967.67 spent, 0.00 committed and 173,104.27 on hand. Its own figures leave 191,013.60. Settlement deposits alone, less bank charges and the two checks, leave 188,396.62. Reported 17,909.33 less on hand than its own figures give.

FY2026

The State published the Borough's FY2026 report on 10/01/2026. It covers 07/01/2025 to 06/30/2026. It certifies 13,698.35 spent. Checks 1, 2 and 3 make that figure to the cent.

The report certifies 9,496.35 of administrative expenses. Question 8a lists them as "9/5/2025 Tate Law Group $2,496.35 - 10/7/2025 - Attorney Fees - $7000.00." Check 2, paid 10/07/2025, is 7,000.00 to Children's Aid and Family Services for the 09/13/2025 concert. Tate Law Group's vendor inquiry shows no 7,000.00 order. Reported a 7,000.00 opioid concert as attorney fees.

The report's one program is an update to the Busterstock Opioid Awareness Concert. It certifies 4,202.00 and says the cost of the program increased. It reports 1,500 participants and 300 harm reduction supplies. Check 3 is the 4,202.00. It reimbursed the current fund for the DeMott Foundation's school presentations of 04/29/2026. At Q12 the report says Busterstock is part of the Borough's strategic plan. At Q15 it says the Borough has no strategic plan. Reported school talks as a concert program update.

The report certifies 254,440.09 on hand. On page 1 it certifies 238,378.33 received since 2022. The on hand figure is 16,061.76 more than everything received, before any spending. The bank receipts, the June 2026 receipt and the five checks leave 243,341.06 before the May and June 2026 interest, which was not produced. Reported 254,440.09 on hand, more than it ever received.

The report certifies 14,000.00 appropriated or encumbered and not yet spent. Both vendor inquiries print every order closed. The Opioid Expenses line printed 0.00 encumbered on 09/01/2026. No order, contract or appropriation of 14,000.00 is in the records. Reported 14,000.00 committed with no order behind it.

The report certifies 2,774.98 of interest in the year. The ConnectOne account was credited 15,988.39 of interest from 07/31/2025 to 04/30/2026. The record does not show that every dollar in the account was settlement money, so this project states the figures and makes no finding.

How the books were kept

Through 2025 the Borough had no appropriation for settlement spending. It charged the 2024 payments to a miscellaneous revenue account and the 2025 payments to the ConnectOne cash account. In 2026 it charged the DeMott presentations to a new current fund line, Opioid Expenses, then moved 4,202.00 from the ConnectOne account to the current fund and offset the charge. That line printed 0.00 on 09/01/2026.

Neither concert vendor nor the law firm had been paid by the Borough before the settlement money arrived. This project found no sign that the money replaced spending the Borough already carried.

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