West Orange Township
West Orange certified no settlement spending in four years, gave two totals received in one report, and certified receipts in three years that its books do not show.
Published 10/03/2026 · Updated 10/04/2026
TLDR
- West Orange Township has certified 0.00 spent in every report it has filed, FY2023 through FY2026. Its own figures still lose 89,524.12.
- The FY2026 report certifies 141,459.45 received since 2022. Two pages later it says the total is 51,935.33. Two totals, 89,524.12 apart.
- FY2026 certifies 291.28 received. The books show 29,599.83. A 29,308.55 receipt left out.
- FY2025 certifies 51,644.05 received. The books show no receipt that year. 51,644.05 with nothing behind it.
- FY2024 certifies 44,322.06 received. That is the FY2023 total to the cent. The books show 2,606.56. The same number twice.
- No expenditure ledger was produced. This project cannot say where the money sits.
Summary
West Orange Township, Essex County, reports to the State as State ID NJ253. 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 Township produced one record. It is a spreadsheet export titled All Funds GL Detail for account 01-1180, Current Fund Fed and State Grants Receivables, Opioid Grant, printed 06/08/2026. It lists credits and one debit by date and amount. It prints no comments, no payees and no check numbers. No appropriation, expenditure or disbursement ledger was produced.
The record shows no payment out of settlement money. This project classifies no spending as conforming, non-conforming or unverified, because there is none in the record. The account does record what came in, and the Township's reports do not match it in any year from FY2024 to FY2026. Read the Township's page.
What the Township told the State
| Report | Received in the year | Received since 2022 | Spent | Encumbered | Unspent on hand |
|---|---|---|---|---|---|
| FY2023 | not asked | 44,322.06 | 0.00 | not asked | not asked |
| FY2024 | 44,322.06 | 89,524.12 | 0.00 | 44,322.06 | 44,322.06 |
| FY2025 | 51,644.05 | 141,168.17 | 0.00 | 51,644.05 | 141,168.17 |
| FY2026 | 291.28 | 141,459.45 | 0.00 | 0.00 | 51,935.33 |
FY2023. The report certifies 44,322.06 received and nothing spent as of 06/30/2023. It says the Township plans to engage the public, write a strategic plan and complete a risk assessment.
FY2024. The report certifies nothing spent. It lists 44,322.06 received in the year, the same figure as FY2023 to the cent, and 880.00 in interest. It certifies the same 44,322.06 as appropriated or encumbered and the same 44,322.06 as unspent on hand. It says the Municipal Alliance Committee met on 07/30/2024 and 08/27/2024 and favored more funding for the police and Mental Health Association co-response program.
FY2025. The report certifies nothing spent and no new programs. It certifies 51,644.05 received in the year and the same 51,644.05 as appropriated or encumbered. It lists two uses under consideration, the co-responder program and a LUCAS chest compression device requested by the Fire Department.
FY2026. The State published its FY2026 reports on 10/01/2026. The Township's report certifies 291.28 received, nothing spent, nothing encumbered and no programs funded. It certifies 141,459.45 received since 2022 at Question 3 and 51,935.33 unspent on hand at Question 9. On page 3, under Question 14a, it adds a correction to Question 3 and gives the total received since 2022 as 51,935.33.
What the receivable account shows
| Date | Entry | Amount |
|---|---|---|
| 09/13/2022 | Credit | 10,558.51 |
| 10/23/2022 | Credit | 12,465.00 |
| 11/20/2022 | Credit | 21,298.85 |
| 01/01/2023 | Credit | 44,322.36 |
| 09/26/2023 | Debit, 2023 Revenue Anticipated | 44,322.36 |
| 11/22/2023 | Credit | 2,606.56 |
| 01/01/2024 | Credit | 2,606.56 |
| 08/11/2025 | Credit | 29,308.55 |
| 11/13/2025 | Credit | 291.28 |
| Total credits as printed | 123,457.67 |
The two 01/01 credits each equal the credits of the year before to the cent. The export does not say whether they are new money or year-opening entries. Leaving them out, the account shows 76,528.75 in credits from 09/13/2022 to 11/13/2025.
What the records show
The FY2026 report gives two totals for what the Township received since 2022. Question 3 says 141,459.45. The correction under Question 14a says 51,935.33. The difference, 89,524.12, is the total the FY2024 report certified. The FY2025 report put 141,168.17 on hand. FY2026 certifies 291.28 received and nothing spent, and puts 51,935.33 on hand. On the reports' own figures, 89,524.12 is neither spent nor on hand. Read the finding.
The FY2026 report certifies 291.28 received between 07/01/2025 and 06/30/2026. That is the 11/13/2025 credit to the cent. The account also shows 29,308.55 credited on 08/11/2025, in the same period. The unspent figure, 51,935.33, is the FY2025 encumbered figure, 51,644.05, plus the 291.28. It leaves out the same 29,308.55. Read the finding.
The FY2025 report certifies 51,644.05 received between 07/01/2024 and 06/30/2025. The account shows no credit between 01/01/2024 and 08/11/2025. It certifies 141,168.17 on hand. Every credit the account shows through 06/30/2025, the two unexplained 01/01 entries included, totals 93,857.84. Read the finding.
The FY2024 report certifies 44,322.06 received between 07/01/2023 and 06/30/2024. That is the FY2023 report's total received to the cent. Its total since 2022, 89,524.12, is 44,322.06 counted twice plus 880.00 of interest. The account shows one collection credit in the period, 2,606.56 on 11/22/2023, and an unexplained 2,606.56 entry dated 01/01/2024. Read the finding.
The three 2022 credits total 44,322.36. The FY2023 report certifies 44,322.06 received, 0.30 less.
The reports certify no spending in any year. The produced record holds no expenditure ledger, so this project cannot say where the money is held or whether any of it was spent.
What should happen
The Township can produce its settlement appropriation and expenditure ledgers and its bank record of the settlement deposits. Those records would show what it holds and what it has spent.
The State relies on these reports to verify compliance. The Department of Human Services can ask the Township which of its two totals is the amount it has received.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.