Westwood Borough
Westwood Borough certified its school assembly spending to the cent, but three straight reports misstate the money committed and the money on hand, once at more than the Borough ever received.
Published 10/03/2026
TLDR
- The FY2025 report says the Borough had 56,117.28 on hand. It also says the Borough had received 52,327.65 in total. The Borough reported more money than it ever got.
- The same report certifies 7,975.00 as spent and the same 7,975.00 as committed but not spent. One check paid it on 10/01/2024.
- The FY2024 report certifies 22,726.29 committed. No order was open.
- The FY2026 report certifies 1,791.06 committed and 11,515.73 on hand. Both figures are deposits, not balances. Four of the six deposits arrived after the year closed.
- The spending figures themselves tie to the checks, to the cent. Only 30,560.00 of the 54,610.00 paid has a record showing opioid content.
Summary
Westwood Borough, Bergen County, reports receiving 63,927.03 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 keeps the money in three produced accounts. Revenue account 01-1920-08-7005 takes the deposits. Appropriation 01-2030-41-7163-000 and grant reserve 01-2600-09 pay the bills. A fourth line, 01-2010-41-7163-000, carries budget adjustments only.
Through 09/01/2026 the accounts paid 54,610.00. This project classifies 30,560.00 as conforming, 24,050.00 as unverified and none as non-conforming. A payment is conforming here only where an agency record shows opioid content. The SOARFIT order reads opioid assembly and the Lukin Center order reads cyberbullying and opioids. The MJPB Consulting speaker is classed as conforming in every town that paid him. The Hill Speaks, Mental Game and Black Poster Project orders name no opioid subject, and no contract or invoice was produced. The State reports describe them as opioid programs, but a report label alone does not document a program. Those three and the Blue Voice subscription are unverified. The vendor histories, run for every account from 01/01/2018, show no earlier payment to any of these vendors from local money.
The books produced for this project begin 01/01/2024. No print covers 2022 or 2023.
Where the money went
| Payee | Purchase | Paid | Amount |
|---|---|---|---|
| Hill Speaks LLC | School and parent assembly, check 9137 | 02/06/2024 | 8,250.00 |
| MJPB Consulting LLC | High school speaking engagement, check 10233 | 10/01/2024 | 7,975.00 |
| Lukin Center for Psychotherapy | Cyberbullying and opioids session, check 11826 | 10/07/2025 | 1,000.00 |
| MJPB Consulting LLC | Matthew Bocchi speaking engagement, check 11832 | 10/07/2025 | 5,585.00 |
| SOARFIT, LLC | Opioid assembly, check 11931 | 10/21/2025 | 7,000.00 |
| The Mental Game, LLC | Live program, check 11936 | 10/21/2025 | 3,000.00 |
| The Black Poster Project | Presentation for 02/25/2026, check 12074 | 11/25/2025 | 2,000.00 |
| Blue Voice Inc | Core platform and workspace, 07/01/2026 to 06/30/2027, check 13124 | 07/28/2026 | 10,800.00 |
| MJPB Consulting LLC | Matthew Bocchi at Westwood High, check 13366 | 09/01/2026 | 9,000.00 |
| Total | 54,610.00 |
The Hill Speaks check was split, 1,092.13 from the appropriation and 7,157.87 from the grant reserve. The 09/01/2026 MJPB check was split the same way, 472.00 and 8,528.00.
The Blue Voice payment is two lines under agreement 21214102350726, 7,500.00 for a core platform and 3,300.00 for a workspace. The ledger states no opioid purpose. No State report covers it yet, because it falls in FY2027. This project classifies it as unverified.
What the Borough told the State
The State's fiscal year runs 07/01 to 06/30.
| Report | Received in year | Spent in year | Committed, not spent | On hand |
|---|---|---|---|---|
| FY2023 | 7,488.36 | 0.00 | not asked | not asked |
| FY2024 | 27,726.29 | 8,250.00 | 22,726.29 | 26,964.65 |
| FY2025 | 17,113.00 | 7,975.00 | 7,975.00 | 56,117.28 |
| FY2026 | 11,599.38 | 18,585.00 | 1,791.06 | 11,515.73 |
The FY2023 report lists one program, the Borough of Westwood Opioid Education/Prevention Program, with 7,488.36 in funding and a September 2023 launch. The FY2025 report updates it at 0.00 spent. No produced payment is tied to it.
The FY2024 report certifies 8,250.00 spent on Opioid Awareness, a speaker for high school students. That is the Hill Speaks check. The same report certifies 22,726.29 as committed but not spent. That is its received figure, 27,726.29, less 5,000.00. Its program page lists 8,250.00 committed, the same amount it lists as spent. The 2024 appropriation print shows no order open at 06/30/2024. The next order, to MJPB Consulting, was placed 09/12/2024. The program page also lists 35,726.29 in funding, more than the 35,214.65 the report says was ever received. Certified 22,726.29 committed with no order open. The FY2025 report certifies 7,975.00 spent on the Red Ribbon Week Presentation. That is the MJPB check of 10/01/2024. The FY2026 report certifies 18,585.00 spent on five programs, and each program amount equals one of the five checks paid between 10/07/2025 and 11/25/2025. Each report names Westwood Regional School System as the recipient. The checks went to the vendors who performed at the school. Spending certified each year ties to the payments.
The FY2025 report lists 56,117.28 unspent on hand. It lists 52,327.65 received since 2022. The on-hand figure is 3,789.63 more than everything received. After the 16,225.00 the FY2024 and FY2025 reports certify as spent, the reports' own figures leave 36,102.65. Reported more money on hand than it had ever received.
| Record | Amount |
|---|---|
| Received since 2022, FY2025 report | 52,327.65 |
| Spent, FY2024 and FY2025 reports | 16,225.00 |
| Left on the reports' own figures | 36,102.65 |
| Certified on hand | 56,117.28 |
The same report certifies 7,975.00 as committed but not spent, the same figure it certifies as spent. MJPB Consulting check 10233 paid it on 10/01/2024. Its program page lists 0.00 committed. The next order on the settlement line was placed 09/16/2025. Certified money already spent as committed and unspent.
FY2026
The State published the Borough's FY2026 report on 10/01/2026. It covers 07/01/2025 to 06/30/2026. Its received figure, 11,599.38, equals the seven deposits the revenue account took in that period. Its spent figure, 18,585.00, equals the five checks.
The report certifies 1,791.06 appropriated or encumbered but not yet spent. The figure is two deposits, 1,117.59 on 05/04/2026 and 673.47 on 06/22/2026, which the revenue account journaled out in May and June. No order was open on any produced account at 06/30/2026. At that date the 2026 appropriation of 15,156.29 and the grant reserve of 19,328.00 had no charge against them. The certified figure counts neither. Certified two deposits as funds committed but unspent.
The report certifies 11,515.73 on hand. The revenue account prints six deposits for 2026, and they total 11,515.73. Four of them, 9,724.67, arrived on 07/28/2026 and 08/03/2026, after the period closed.
| Record | Amount |
|---|---|
| Received since 2022, FY2026 report | 63,927.03 |
| Spent, FY2024 to FY2026 reports | 34,810.00 |
| Committed, FY2026 report | 1,791.06 |
| Left on the reports' own figures | 27,325.97 |
| Certified on hand | 11,515.73 |
Reported a 2026 deposit total as the money on hand.
How this project classifies spending is set out in the methodology and the rubric. Corrections follow the corrections policy.