Totowa Borough
Totowa Borough has told the State every year that it spent none of its opioid settlement money, yet its reports put the money on hand at 5.00 more than it ever received in one year and 31,886.83 short of it in another.
Published 10/03/2026
TLDR
- Totowa says it has received 84,670.47 in opioid settlement money since 2022.
- It says it has spent none of it. Four reports, four years, 0.00 spent.
- Its FY2026 report says 52,783.64 is on hand. If nothing was spent, 84,670.47 should be.
- That leaves 31,886.83 the reports do not account for.
- A year earlier the Borough said it had 5.00 more on hand than it had ever received.
- The Borough has not produced a ledger of its settlement money. One is owed.
Summary
Totowa Borough, Passaic County, State ID NJ227, reports receiving 84,670.47 in opioid settlement money from 2022 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. It must add to local spending, not replace it.
The Borough's four reports to the Department of Human Services certify 0.00 spent in every year. None reports a program. None has a strategic plan or a risk assessment behind it. The reports do not agree with one another on how much money is left.
This project cannot test the reports against the books. The Borough has not produced a ledger of its settlement account.
What the Borough received
| Report | Received in the year | Received since 2022 |
|---|---|---|
| FY2023 | 17,737.53 | 17,737.53 |
| FY2024 | 25,007.00 | 42,744.53 |
| FY2025 | 26,379.51 | 69,124.04 |
| FY2026 | 15,546.43 | 84,670.47 |
Each cumulative figure equals the year before plus the year's receipts. Every report that asks certifies 0.00 of interest.
What it told the State
| Report | Spent | Encumbered | On hand |
|---|---|---|---|
| FY2023 | 0.00 | not asked | not asked |
| FY2024 | 0.00 | 0.00 | 39,410.10 |
| FY2025 | 0.00 | 0.00 | 69,129.04 |
| FY2026 | 0.00 | 0.00 | 52,783.64 |
The FY2023 report says the Borough "Will develop a plan for prioritizing the use of opioid abatement funds going forward." The FY2024 report answers its questions on goals and on how the Borough decided to use the money with 0. The FY2025 report answers them with two periods. The FY2026 report answers N/A, and says of how many years of spending are decided, "We have not decided yet." Each report says the Borough did not engage the public, has no strategic plan and has completed no risk assessment.
What the reports say is left
If nothing was spent, the money on hand should equal the money received. It does not in any year.
| Report | Received since 2022 | Spent since 2022 | Certified on hand | Difference |
|---|---|---|---|---|
| FY2024 | 42,744.53 | 0.00 | 39,410.10 | 3,334.43 short |
| FY2025 | 69,124.04 | 0.00 | 69,129.04 | 5.00 over |
| FY2026 | 84,670.47 | 0.00 | 52,783.64 | 31,886.83 short |
In FY2024 the on hand figure is 3,334.43 below everything received, in a year with nothing spent or encumbered. FY2024 on hand is 3,334.43 short with nothing spent.
In FY2025 it is 5.00 above everything received. It rose 29,718.94 from the year before, in a year that brought in 26,379.51 and no interest. FY2025 on hand tops everything received by 5.00.
In FY2026 it is 31,886.83 below everything received. From the FY2025 figure of 69,129.04, the 15,546.43 received in FY2026 gives 84,675.47. The report puts the balance 31,891.83 lower, in a year it says nothing was spent or committed. On hand is 31,886.83 short with nothing ever spent.
Either money left the fund and no report shows it, or the on hand figures are wrong. The reports alone cannot say which.
What the records show
The Borough's records production of 06/03/2026 is a 116 page Budget Account Status and Transaction Audit Trail. It covers every Current Fund account, 2-01-000-000 to 2-01-999-999, for 01/01/2022 to 12/31/2022. It lists clerk, police, fire, public works and other operating lines.
It has no opioid settlement, abatement or remediation account. One line buys 12 Narcan nasal sprays for 1,209.24, paid 11/30/2022 by check 42856 from the police operating account 2-01-117-204. That is the regular police budget, not settlement money.
The reports certify 84,670.47 received and none of it spent. The Borough has not produced a ledger of the account that holds that money, and one is owed before its reports can be tested.