Parsippany-Troy Hills Township

Summary

Parsippany-Troy Hills Township, Morris County, certified 411,637.71 of opioid settlement money received through 06/30/2026, including 11,357.96 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.

For three years the Township spent none of it, and its reports said so. Its settlement account, G-02-20-880-000-001, was added to the books on 05/21/2025. The first payment left it on 12/24/2025. Through 09/11/2026 the account shows these charges.

The account held 476,826.87 of appropriations at 06/30/2026, 65,189.16 more than the receipts the Township certified. The Township produced no receipts record, so the record does not explain the difference. Read the Township's findings.

What the Township told the State

• FY2023. Received 82,443.67 as of 6/30/23. Spent 0.00.
• FY2024. Received 123,989.52 in the year plus 4,128.66 of interest, 210,561.85 since 2022. Spent 0.00, encumbered 0.00, no programs funded. It certified 0.00 unspent on hand, with 210,561.85 received and nothing spent.
• FY2025. Received 115,827.87 plus 4,108.55 of interest, 326,369.61 since 2022. Spent 0.00, encumbered 0.00, no programs funded. It certified 410,855.06 unspent on hand, 84,485.45 more than it says it had received. Its goals answer reads "No decision has been made as of yet."
• FY2026. Received 78,018.69 plus 3,120.75 of interest, 411,637.71 since 2022. Spent 109,699.19, encumbered 0.00, administrative 0.00, unspent on hand 378,450.48. One program funded.

The zero spending figures for FY2023, FY2024 and FY2025 agree with the account. No payment left it before 12/24/2025. Two budget journals of 05/21/2025 and 06/21/2025 entered and reversed 374,159.99 and net to zero.

The program the FY2026 report describes

The FY2026 report certifies one program, "Ambulance Services-Opiod Treatment." It names the recipient as EMS and the primary problem as "Treatment of Opiod Overdoses & Addiction." It describes the purpose as "Provide Equipement necessary to treat patients with opiod overdoses." It gives the primary category as Treatment and the Schedule B strategies as Treat Opioid Use Disorder (OUD) and First Responders. It reports 0 individuals served. It dates the program's funding and launch to 12/12/2025, the day the Township ordered its first defibrillator.

The report certifies 109,699.19 spent. The settlement account paid that amount in the year, to the cent.

Purchase order 26-01011 says "AEDs will be placed in strategic areas of all township parks." The Council's Resolution R2026-017 of 01/27/2026 states the need as defibrillators and outdoor cabinets "for installation at all Township parks." No order, invoice or resolution mentions overdose. The data plan was booked on the account as a defibrillator. Stryker's invoice shows a service contract running to 2034.

Exhibit E's First Responders category adds two uses to the first-responder items in sections C, D and H: education of first responders on fentanyl and other drugs, and wellness support for them. No overdose program using this equipment is documented, and no listed use in C, D, H or I covers it. Certified park AEDs and a stretcher as opioid treatment.

The 724.08

The same program block certifies 724.08 as appropriated or encumbered but not yet spent. Page 2 of the report certifies 0.00 encumbered for the year.

The 724.08 is a journal of 12/31/2025 captioned "TO MOVE TO FED FORFEITURE." It took 724.08 out of the grant fund's cash and put it in the trust fund's federal forfeiture cash account, credited to Reserve for Fed Forfeiture. The settlement account carries it as a charge. Nothing was encumbered on the account at 06/30/2026. The journal states no purpose, and the Township produced no record behind it. Reported a 724.08 forfeiture transfer as still encumbered.

Equipment the budget already buys

In January 2025 the Township paid Stryker 249,456.62 from capital account C-04-55-243-000-022, EMS Purchase of Stretcher and Stair Chair, for a 6507 Power Pro 2 High Config stretcher order. The settlement account bought the same model, with a battery charger and power cord of the same names, for 35,360.19. The capital account was still paying Stryker in June 2026. The check that paid for the park defibrillators also paid 31,309.48 from that capital account for an MTS Power Load.

The Township buys Defibtech AED packages from Life Savers on its Police Safety Equipment line. It paid 5,398.22 in 2023, 5,638.25 in 2025 and 5,830.25 in January 2026. Its Recreation Program Supplies line paid 4,792.00 for AED packages in 2024. One check on 01/20/2026 paid for a police AED package from the police line and a settlement-funded AED from this account.

The record shows the Township funds this equipment from its operating and capital budgets. That the settlement money took over costs those budgets carry is this project's inference from these records. The State's agreement with its towns requires the money to supplement local spending, not supplant it. Paid for equipment the Township's budget already buys.

The ambulance

On 07/21/2026 the Council finally adopted Bond Ordinance 2026:23, 10,659,000.00 of capital improvements, including 200,000.00 "available in the Opiod Fund." Section 3(a) appropriates 400,000.00 to buy an ambulance for the Emergency Medical Services Department, including the 200,000.00 from the opioid fund, and authorizes 190,400.00 of bonds toward it. Section 3(b) buys a second EMS vehicle for 110,000.00 with no settlement money. The same ordinance bonds police vehicles and police technology.

The settlement account records a 200,000.00 journal on the same day, "TO RECORD BOND ORDINANCE 2026-23." It is the largest charge the account has carried. No overdose program using the ambulance is documented, and ambulances are not among the uses Exhibit E lists. The journal falls in FY2027, which no report covers yet. Moved 200,000.00 of settlement money toward an ambulance.

What should happen

The account has paid 109,699.19 for equipment certified to the State under a program label it does not meet, and moved 200,000.00 toward an ambulance. The Township can restore that money to the fund and spend it on a listed use or a documented abatement program. It can return the 200,000.00 to the settlement account.

The State relies on these reports to track the money. The Department of Human Services and the Office of the State Comptroller should examine the FY2026 report and the records behind it.

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