Tenafly
- 01Reported its 2025 budget insertion as unspent funds47,523.00
- 02Reported 18,956.00 as committed with no order open18,956.00
- 03Counted 4,302.71 as both spent and not yet spent4,302.71
- 04Certified a movie night as opioid prevention699.00
What the reports say,
and what the books show.
Tenafly has received $93,907.82 in opioid settlement funds and spent $9,814.06 of it. Its largest single year difference between the report and the books is $7,167.78.
The money, four ways.
Four figures describe the same settlement money. Each one comes from a different document.
Certified against the books,
every report year.
Every year this jurisdiction has filed, and the year it has not. The match on each row is computed from the rows, not judged.
filed
- Programs listed
- none
- Amount expended
- $0.00
- Received to date
- $18,951.25
filed
- Program name
- Tenafly High School Presentation
- Recipient
- MJPB Consultng, LLC
- Recipient category
- Schools, Colleges, Universities
- Amount expended
- $5,500.00
- Unspent on hand
- $51,255.86
- Received to date
- $56,755.86
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $47,523.00
- Received to date
- $77,424.52
filed
- Program name
- Jr. Police Academy
- Recipient
- Police Department
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 2
- Amount expended
- $11,481.84
- Unspent on hand
- $76,925.98
- Received to date
- $93,907.82
6 findings.
Every finding is verified to the documents in its own row. An inference is labelled as one.
Red with the marker: a certified figure the books contradict.
The FY2025 report certifies 47,523.00 of unspent and/or uncommitted funds on hand (p1).
The same page certifies 77,424.52 received since 2022 and 0.00 expended in the year, and the FY2024 report certifies the only earlier spending, 5,500.00 (p1). On the reports' own figures the Borough held 71,924.52, which is 24,401.52 more than it certified. The 47,523.00 is the amount the Borough put into its 2025 budget. The 2025 OPIOID revenue line 5-01-10-700-760 realized 47,523.00, and the 2025 OPIOID GRANT appropriation 5-01-41-899-225-001 was adopted at 47,523.00 on 05/06/2025. No payment left any OPIOID GRANT line between check 18951 on 05/21/2024 and check 22926 on 11/10/2025. The same FY2025 report certifies 0.00 appropriated or encumbered but not yet spent, while that 47,523.00 appropriation stood unspent.
unspent-misstated · 3 documents · 10/03/2026The FY2024 report certifies 18,956.00 appropriated or encumbered but not yet spent between 07/01/2023 and 06/30/2024 (p1).
Its only program, the Tenafly High School Presentation, certifies 0.00 encumbered (p3). The same page certifies 51,255.86 unspent and/or uncommitted, which is 56,755.86 received less 5,500.00 spent, so the 18,956.00 is also counted as uncommitted (p1). The books show one order on any OPIOID GRANT line before 10/14/2025. That is MJPB Consulting purchase order 24-01179, entered 05/08/2024 and paid by check 18951 on 05/21/2024. Encumber YTD is 0.00 on the 2023 and 2024 lines. The 18,956.00 is 3,762.00 left unexpended on the 2023 appropriation plus 15,194.00 realized on the 2024 OPIOID revenue line. No commitment stood behind it on 06/30/2024. The FY2025 report then certifies 0.00 appropriated or encumbered while the 2023 and 2024 balances and the new 47,523.00 appropriation stood unspent (p1).
fake-encumbrance · 3 documents · 10/04/2026The FY2026 report certifies 13,692.66 appropriated or encumbered but not yet spent between 07/01/2025 and 06/30/2026 (p2).
That is the total funding of its Jr. Police Academy program (p8). The program page splits the 13,692.66 into 4,302.71 spent and 9,389.95 appropriated or encumbered but not yet spent (p8). Its note says the 4,302.71 was spent on supplies during the reporting period (p9). The 11,481.84 the report certifies as spent (p1) is 699.00 for Movie Night in the Park, 4,302.71 for the academy and 6,480.13 of administrative expense. The 4,302.71 is counted as spent in that figure and again as not yet spent in the 13,692.66. Both cannot be true.
self-contradiction · 1 document · 10/03/2026The FY2026 report lists a new program named Movie Night in the Park at 699.00 funded and spent, recipient the Police Department (pp4 to 7).
It gives the primary category as Primary Prevention, Education, and Training, adds Harm Reduction and Overdose Prevention, and lists six Schedule B strategies, among them First Responders and Training. It reports 1,000 individuals served. The account paid Premiere Productions LLC 699.00 for Movies under the Stars on purchase order 26-01410, entered 05/08/2026, check 24345 on 05/19/2026. That payment is the certified figure to the cent, and it is the only purchase for the event in the books. The report names an outdoor movie night and files it as prevention, education and training. A film screening is not among the uses Exhibit E lists. The report describes awareness videos, giveaways and recovery organizations at the event. No evidence based prevention program built on the screening is documented.
program-misclassification · 2 documents · 10/04/2026The FY2026 report certifies 76,925.98 of unspent and uncommitted funds on hand (p2).
That is the 93,907.82 it certifies received since 2022 (p1), less the 5,500.00 certified spent in FY2024 and the 11,481.84 certified spent in FY2026. Nothing is deducted for committed money. The same report certifies 13,692.66 appropriated or encumbered but not yet spent (p2), and its Jr. Police Academy page certifies 9,389.95 of that program appropriated or encumbered but not yet spent (p8). The 9,389.95 is counted as committed on page 8 and as uncommitted in the 76,925.98. On the report's own program figures the uncommitted balance is at most 67,536.03. Both cannot be true.
self-contradiction · 2 documents · 10/04/2026The FY2026 report certifies 6,480.13 spent on administrative expenses between 07/01/2025 and 06/30/2026 and says these expenses were for L.E.A.D.
Training Classes (p2). The same report says its goals included training first responders (p2). The books show three L.E.A.D. Inc orders for LEAD Training Class, 6,040.00 in all. Purchase order 25-02868, entered 10/14/2025, was paid 2,250.00 by check 22926 on 11/10/2025. Purchase orders 26-01384 for 1,540.00 and 26-01387 for 2,250.00 were entered 05/08/2026 and were open on 06/02/2026, the last date the print covers. Training classes are a program cost, not administration. Filed as administration they have no program block, no recipient, no category and no count of people served. The certified 6,480.13 is 440.13 more than every L.E.A.D. order in the print.
program-misclassification · 2 documents · 10/04/2026Patterns this jurisdiction appears in: Fake encumbrances
The ledger, as printed.
Account 3-01-41-899-225-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 05/21/2024 | 18951 | 24-01179 | MJPB CONSULTING, LLC. · Inv. #1165 -THS Presentation | 5,500.00 | Paid · Unverified |
| 11/10/2025 | 22926 | 25-02868 | L.E.A.D. INC · LEAD Training Class | 2,250.00 | Paid · Unverified |
| 11/24/2025 | 23001 | 25-03169 | AMAZON CAPITAL SERVICES INC. · Medical Safety Equipment | 512.31 | Paid · Unverified |
| 02/24/2026 | 23616 | 26-00280 | AMAZON CAPITAL SERVICES INC. · Medical Safety Equipment | 852.75 | Paid · Unverified |
| 05/08/2026 | open | 26-01384 | L.E.A.D. INC · LEAD Training Class | 1,540.00 | Open encumbrance · Unverified |
| 05/08/2026 | open | 26-01387 | L.E.A.D. INC · LEAD Training Class | 2,250.00 | Open encumbrance · Unverified |
| 05/19/2026 | 24345 | 26-01410 | PREMIERE PRODUCTIONS LLC · Movies under the Stars for | 699.00 | Paid · Non-conforming |
| Total paid | 9,814.06 | ||||
| Conforming abatement spending | 0.00 |
Vendors, and what paid them before.
What fund carried each payee before the opioid account, and how large the opioid slice is against the whole relationship. Bars share one scale.
Full width is $5,500.00, the largest payee total. Solid is the opioid account. Hatched is every other fund.
All documents are public records produced by the jurisdiction. Titles are the documents' own.
No dated event is published for this jurisdiction yet.
No correction received from this jurisdiction. If a figure on this page is wrong, send the record that shows it. The response is published here word for word.
Correct the recordCan opioid settlement money be spent on police cars or license plate readers?
No. Exhibit E of the national settlement lists the approved uses: treatment, recovery, prevention, harm reduction and related supports. Vehicles and surveillance hardware are not among the uses it lists, and state law bars using the funds to replace money a town would otherwise have spent.The approved uses
What did Tenafly tell the State it spent the money on?
It certified 3 programs to the Department of Human Services. Each program, its recipient and its amount are reproduced above, beside the payments in the account.See the reports
How was this grade computed?
By code, from a published rubric: reporting integrity 50 percent, spending conformity 40 percent, transparency 10 percent, with hard caps for a certified program that has no payee in the books, for an uncertified transfer out, and for a records refusal.The rubric
Articles about this town
Tenafly Borough
Tenafly Borough reported its 2025 budget insertion to the State as its unspent settlement money, reported 18,956.00 as committed with no order open, and certified a movie night as opioid prevention.