Essex County
- 01Counted 905,672.36 of receipts in two reports905,672.36
- 02Certified 1,028,010.14 more on hand than the books hold1,028,010.14
- 03Counted one 20,389.63 consultant payment in two years20,389.63
- 04Certified a consultant study as harm reduction224,286.00
What the reports say,
and what the books show.
Essex County has received $3,226,215.47 in opioid settlement funds and spent $224,286.00 of it. Its largest single year difference between the report and the books is $20,389.63.
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
- $771,466.30
filed
- Program name
- Opioids Needs Assessment
- Recipient
- Public Consulting Group
- Recipient category
- Private/For-profit Organizations
- Amount expended
- $142,727.41
- Unspent on hand
- $1,489,795.30
- Received to date
- $1,714,081.30
filed
- Program name
- Essex County Opioids Needs Assessment
- Recipient
- Public Consulting Group
- Recipient category
- Private/For-profit Organizations
- Amount expended
- $101,948.22
- Unspent on hand
- $3,231,754.84
- Received to date
- $3,333,703.06
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $3,001,929.47
- Received to date
- $3,226,215.47
7 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 FY2024 report certifies 942,615.00 received between 07/01/2023 and 06/30/2024 (p1).
The County's appropriation ledger shows what that figure is. It equals the 12/08/2023 insertion of 36,942.64 under resolution 2023-01034 plus six insertions dated 07/23/2024 under resolution 2024-00669, Janssen 83,491.39, Allergan 59,186.18, Teva 52,961.03, Walgreen 130,245.34, Walmart 516,037.44 and CVS 63,750.98, which total 905,672.36. The FY2025 report certifies 1,619,621.76 received between 07/01/2024 and 06/30/2025 (p1). That equals every SCY24 insertion from 07/23/2024 to 12/06/2024, 1,570,883.15, plus the 07/01/2025 Walgreen insertion of 48,738.61. The SCY24 total contains the same six 07/23/2024 insertions. The FY2025 report puts cumulative receipts since 2022 at 3,333,703.06. Every settlement insertion dated through 07/01/2025 totals 2,428,030.70. The difference is 905,672.36, the one batch counted in both years. The FY2026 report puts cumulative receipts at 3,226,215.47 (p1), 107,487.59 less than the FY2025 figure, while it also certifies 562,465.65 received in FY2026.
misreported-receipts · 4 documents · 10/03/2026The FY2025 report certifies 3,231,754.84 of unspent and uncommitted settlement money on hand (p1).
The County's ledger shows 2,379,292.09 inserted into its settlement accounts through 06/30/2025. The report counts the 07/01/2025 Walgreen insertion of 48,738.61 as FY2025 money, which brings the total to 2,428,030.70. By 11/27/2024 the County had paid Public Consulting Group 224,286.00, eleven installments by checks 72493 to 81423. That leaves 2,203,744.70. The certified figure is 1,028,010.14 higher. The difference is the 905,672.36 batch of 07/23/2024 counted as received in both FY2024 and FY2025, plus the 122,337.78 paid in FY2024 that the figure never deducts. The certified figure is also higher than every insertion the County made through 08/20/2026, 3,226,215.47, before any spending is taken out.
unspent-misstated · 2 documents · 10/04/2026The FY2024 report certifies 142,727.41 expended between 07/01/2023 and 06/30/2024 (p1), all of it on the Opioids Needs Assessment with Public Consulting Group (p3).
That is seven installments of 20,389.63. The ledger shows six paid in the period, checks 72493 on 03/22/2024, 73325 on 04/19/2024 for two installments, 74273 on 05/17/2024, 74688 on 05/31/2024 and 75633 on 06/28/2024, a total of 122,337.78. The seventh, child purchase order 455081, was encumbered 07/09/2024 and paid by check 77050 on 07/26/2024. The FY2025 report certifies 101,948.22 expended, the five payments from 07/26/2024 to 11/27/2024, so check 77050 is counted in both years. The FY2024 report also certifies 81,558.59 encumbered when 101,948.22 of master purchase order 443880 was still committed on 06/30/2024. Across the two reports the County certifies 244,675.63 spent on a contract the same reports describe as not to exceed 224,286.00. The ledger shows 224,286.00 paid.
misreported-expenditure · 3 documents · 10/03/2026The FY2024 report certifies the Opioids Needs Assessment with Public Consulting Group at 142,727.41 expended, under the primary category Harm Reduction and Overdose Prevention (pp3 to 4).
The FY2025 report certifies the same assessment at 101,948.22 expended, under the same primary category (pp3 to 4). Both reports describe the program as qualitative and quantitative research (p3) and select the Schedule B strategy Research (FY2024 p4, FY2025 p5). The FY2025 report expects it to reach 0 clients (p4). The ledger shows eleven payments to Public Consulting Group under contract 23-184, check 72493 on 03/22/2024 to check 81423 on 11/27/2024, a total of 224,286.00. Every purchase order reads "Public Consulting Group to provide Consulting". No harm reduction or overdose prevention service, supply or program appears in the books. A study of needs reduces no harm and prevents no overdose.
program-misclassification · 3 documents · 10/04/2026Each report certifies the money received in its year.
FY2023 certifies 771,466.30 through 06/30/2023, FY2024 942,615.00, FY2025 1,619,621.76 and FY2026 562,465.65 (p1 of each). The four figures total 3,896,168.71. The FY2026 report puts cumulative receipts since 2022 at 3,226,215.47 (p1), which equals every insertion in the County's ledger through 08/20/2026. The FY2026 received figure equals the insertions dated 07/01/2025 to 08/20/2026, 846,923.38, less three of them. One is the Walgreen insertion of 48,738.61 on 07/01/2025, which the FY2025 report already counts. The others are the Janssen insertion of 180,001.75 on 08/22/2025 and the Livingston transfer of 55,717.37 on 09/08/2025. Those two, 235,719.12 together, are in no year's received figure. The FY2026 figure does include 71,500.18 inserted on 07/30/2026 and 08/20/2026, after the year closed. The ledger shows 775,423.20 inserted between 07/01/2025 and 06/30/2026.
misreported-receipts · 5 documents · 10/04/2026The FY2025 report answers Yes to whether the County funded any new programs in the year (p3).
It lists one, the Essex County Opioids Needs Assessment with Public Consulting Group, funded and launched 07/01/2024, at 101,948.22 expended, disbursed quarterly (pp3 to 4). The FY2024 report lists the same assessment with the same consultant, funded and launched 11/01/2023, at 224,286.00 (p3). Both reports describe the same RFP, 23-184, for twelve months (p5). The ledger carries contract 23-184 on master purchase order 443880, encumbered 12/08/2023 for 224,286.00. The five FY2025 payments, checks 77050, 78335, 80556 and 81423 from 07/26/2024 to 11/27/2024, are the last installments of that order and make the certified 101,948.22 to the cent. They paid monthly child purchase orders. The report says quarterly.
self-contradiction · 3 documents · 10/03/2026The FY2025 report certifies 3,231,754.84 unspent and uncommitted on hand (p1).
That is its cumulative receipts of 3,333,703.06 less its FY2025 expended figure of 101,948.22, and nothing else. It deducts none of the FY2024 spending. The ledger shows six payments to Public Consulting Group in FY2024, checks 72493, 73325, 74273, 74688 and 75633 from 03/22/2024 to 06/28/2024, a total of 122,337.78. The FY2024 report itself certified 142,727.41 spent. The receipts the figure starts from also carry 905,672.36 counted in both FY2024 and FY2025. The FY2026 report, which certifies 562,465.65 received and nothing spent in the year, puts the amount on hand at 3,001,929.47 (p2), 229,825.37 below the FY2025 figure.
unspent-misstated · 4 documents · 10/03/2026The ledger, as printed.
Account 02-213-22-350-063-001, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 12/02/2022 | SFY22 Support Treatment of Opioid Use Disorders Res#2022-00966 | 306,152.41 | Journal · Receipt | ||
| 09/14/2023 | SFY23 Support Treatment of Opioid Res#2023-00751 | 465,313.89 | Journal · Receipt | ||
| 12/08/2023 | SFY23 Support Treatment of OPIOD Res#2023-01034 | 36,942.64 | Journal · Receipt | ||
| 03/22/2024 | 72493 | 445561 | PUBLIC CONSULTING GROUP LLC · INV#106079 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 04/19/2024 | 73325 | 448894 | PUBLIC CONSULTING GROUP LLC · INV#106079 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 04/19/2024 | 73325 | 449715 | PUBLIC CONSULTING GROUP LLC · INV#106079 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 05/17/2024 | 74273 | 451017 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10019635 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 05/31/2024 | 74688 | 452031 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10020434 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 06/28/2024 | 75633 | 453637 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10021444 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 07/23/2024 | SCY24 National Opioids Settlement -Walgreen Res#2024-00669 | 130,245.34 | Journal · Receipt | ||
| 07/23/2024 | SCY24 National Opioids Settlement -Walmart Res#2024-00669 | 516,037.44 | Journal · Receipt | ||
| 07/23/2024 | SCY24 National Opioids Settlement -CVS Res#2024-00669 | 63,750.98 | Journal · Receipt | ||
| 07/23/2024 | SCY24 National Opioids Settlement - Janssen Res#2024-00669 | 83,491.39 | Journal · Receipt | ||
| 07/23/2024 | SCY24 National Opioids Settlement -Teva Res#2024-00669 | 52,961.03 | Journal · Receipt | ||
| 07/23/2024 | SCY24 National Opioids Settlement - AllerganRes#2024-00669 | 59,186.18 | Journal · Receipt | ||
| 07/26/2024 | 77050 | 455081 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10022772 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 08/23/2024 | 78335 | 458015 | PUBLIC CONSULTING GROUP LLC · INV#10024251 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 09/17/2024 | SCY24 National Opioids Settlement - Janssen Res#2024-00818 | 162,003.49 | Journal · Receipt | ||
| 09/30/2024 | SCY24 National Opioids Settlement - Janssen Res#2024-00862 | 196,397.87 | Journal · Receipt | ||
| 09/30/2024 | SCY24 National Opioids Settlement - Janssen Res#2024-00863 | 74,632.97 | Journal · Receipt | ||
| 09/30/2024 | SCY24 National Opioids Settlement -CVS Res#2024-00862 | 50,327.60 | Journal · Receipt | ||
| 09/30/2024 | SCY24 National Opioids Settlement - AllerganRes#2024-00862 | 59,227.26 | Journal · Receipt | ||
| 11/01/2024 | 80556 | 459766 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10024917 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 11/01/2024 | 80556 | 461118 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10026171 Public Consulting Group to provide Consulting | 20,389.63 | Paid · Unverified |
| 11/27/2024 | 81423 | 462343 | PUBLIC CONSULTING GROUP LLC · INV#CIV-10026944 Public Consulting Group to provide Consulting | 20,389.70 | Paid · Unverified |
| 12/06/2024 | SCY24 National Opioids Settlement - Janssen Res#2024-01092 | 64,652.84 | Journal · Receipt | ||
| 12/06/2024 | SCY24 National Opioids Settlement -Teva Res#2024-01092 | 57,968.76 | Journal · Receipt | ||
| 07/01/2025 | SCY25 National Opioids Settlement -Walgreen Res#2025-00603 | 48,738.61 | Journal · Receipt | ||
| 07/01/2025 | SCY25 National Opioids Settlement -Cedar Grove Res#2025-00604 | 23,648.14 | Journal · Receipt | ||
| 08/22/2025 | SCY25 National Opioids Settlement - Janssen Res#2025-00845 | 180,001.75 | Journal · Receipt | ||
| 09/08/2025 | SCY25 National Opioids Settlement -Teva Res#2025-00926 | 56,413.53 | Journal · Receipt | ||
| 09/08/2025 | SCY25 National Opioids Settlement -CVS Res#2025-00926 | 103,836.79 | Journal · Receipt | ||
| 09/08/2025 | SCY25 National Opioids Settlement - Janssen Res#2025-00926 | 196,397.87 | Journal · Receipt | ||
| 09/08/2025 | SCY25 National Opioids Settlement - AllerganRes#2025-00926 | 58,739.81 | Journal · Receipt | ||
| 09/08/2025 | SCY25 National Opioids Settlement -Livingston Res#2025-00926 | 55,717.37 | Journal · Receipt | ||
| 12/08/2025 | SCY25 National Opioids Settlement -Walmart Res#2025-01218 | 4,128.30 | Journal · Receipt | ||
| 05/29/2026 | SCY26 National Opioids Settlement -Walgreen Res#2026-00587 | 47,801.03 | Journal · Receipt | ||
| 07/30/2026 | SCY26 National Opioids Settlement -Livingston Res#26-00743 | 42,694.85 | Journal · Receipt | ||
| 08/20/2026 | SCY26 National Opioids Settlement - Janssen Res#2026-00857 | 28,805.33 | Journal · Receipt | ||
| Total paid | 224,286.00 | ||||
| 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 $224,286.00, 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 Essex County tell the State it spent the money on?
It certified 2 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
Essex County
Essex County has spent 224,286.00 of its opioid settlement money, all of it on one consultant study it certified as harm reduction, while its reports to the State counted 905,672.36 of receipts twice, put 1,028,010.14 more on hand than its books hold and counted one consultant payment in two years.