County · County government · 11 municipalities · 12 jurisdictions in total

Hudson County

12 jurisdictions in Hudson County receive opioid settlement funds. They are the county government and 11 municipalities. Complete ledgers have been produced for 1 of them. 4 jurisdictions are graded F for certifying spending that does not exist in the books.

Complete ledgers · 1 of 12Records refused · 2Graded F · 4

Grade board · 12 jurisdictionsHudson County

Bayonne Guttenberg Harrison Hoboken · provisional Jersey · provisional Kearny North Bergen Township Secaucus · provisional Union · provisional Weehawken Township West New York · provisional

A
B
C
D
F
Not yet graded
Records refused

County wide · county government and 11 municipalities · 1 of 12 with complete ledgers

Received$10,038,629.37Cumulative, as each jurisdiction last certified to the State

Spent, verified$1,633,464.58Summed from the ledger rows published here

Non-conforming$279,301.12Classified against the Exhibit E gates

Misreported to the State$124,207.07Certified figures the books do not support

Every figure is summed over the county government and 11 municipalities, from the published rows, in whole cents. A jurisdiction with no ledger adds nothing to spent.

The county government

Hudson County is a recipient in its own right. Its reports and its books are compared here the same way a municipality's are.

Received$2,074,303.13Cumulative, as last certified to the State

PaidSummed from the county ledger

Misreported to the StateCertified figures the county books do not support

Records refused

Records refused · rubric v5Records refused

Reporting integrity · weight 50: not scored
Spending conformity · weight 40: not scored
Transparency · weight 10: 0 / 100
Weighted score: not scored

How grades work

11 municipalities

Graded jurisdictions first, sorted by dollars misreported to the State. The full column set lives in the statewide rankings.

Graded municipalities in Hudson County, sorted by dollars misreported to the State, largest first
Grade	Municipality and patterns	Spent, verified	Misreported to State
FGrade F	Hoboken Fake encumbrances · Funding-source substitution	98,945.20	Certified against books conflict59,220.76
CGrade C	Secaucus	No figure published	Certified against books conflict41,055.31
FGrade F	Jersey Phantom programs · Year-end salary reclass	841,900.10	Certified against books conflict13,718.00
BGrade B	Union Fake encumbrances	494,658.97	Certified against books conflict9,000.00
FGrade F	West New York Fake encumbrances · Police vehicles and gear	84,515.24	Certified against books conflict1,213.00
FGrade F	North Bergen Township Funding-source substitution · Police vehicles and gear	113,445.07	No figure published

Not yet graded · 5

Bayonne Records pending · Guttenberg Records pending · Harrison Not yet requested · Kearny Records refused · Weehawken Township Records pending

What recurs here

Each family below groups the jurisdictions in this county carrying a finding of the same shape. Counts are sized by how far the family reaches.

Fake encumbrances

An encumbrance certified to the State with no open commitment in the books.

BFFFindings

Funding-source substitution

Work previously paid from another fund moved onto the opioid account.

FFFindings

Police vehicles and gear

Vehicles, upfits, body armor and equipment paid from opioid funds.

FFFindings

Phantom programs

A program certified to the State with no matching payment in the books.

FFindings

Year-end salary reclass

Salary moved onto the opioid account by journal entry at fiscal year end.

FFindings

Findings in Hudson County

The FY2026 report certifies 17,204.86 received between 07/01/2025 and 06/30/2026 with 0.00 interest (p1, questions 1 and 2), 106,558.87 received since 2022 (p1, question 3) and 17,204.86 spent in the year (p1, question 6). It certifies 0.00 encumbered and 0.00 unspent and uncommitted on hand (p2, questions 7 and 9). The Town's reports certify 0.00 spent in FY2023 and FY2024, 41,055.31 in FY2025 and 17,204.86 in FY2026, 58,260.17 in all. Received since 2022 less that spending leaves 48,298.70, the on-hand figure the FY2025 report certified (p1, question 9). The FY2026 report spends exactly what it says the Town received in the year, to the cent, and still reports the 48,298.70 gone. Both cannot be true. The Town's Cash Receipts listing shows 106,648.88 deposited from 07/15/2022 to 04/30/2026. The Town produced no record of any payment from settlement money.

3 documents · 10/04/2026

The FY2023 report describes Youth Prevention as a youth related RFP for fall programming through the Department of Recreation and Youth Development, to give local youth agencies drug prevention tools (pp3 to 4). The FY2025 report certifies 163,395.83 spent on Youth Prevention between 07/01/2024 and 06/30/2025 (pp2 to 3). The books show no grant for that amount. They show six journals that moved summer seasonal salaries onto settlement accounts 02-213-40-413-117 and 02-213-40-464-117. RECLASS OPIOID #2 of 10/24/2024 moved 41,061.90. RECLASS OPIOID #3 of 11/12/2024 moved 42,788.96. Two RECLASS journals of 11/15/2024 moved 13,324.94 and 19,083.58. Two journals of 03/26/2025 moved 1,183.14 and 45,953.31. They total 163,395.83, the certified figure to the cent. The first was posted on 10/24/2024, after the summer season. No payroll register, job description or prevention curriculum was produced. The program the City certified is a grant program. The money the books show is City payroll.

6 documents · 10/04/2026

The FY2024 report certifies 15,326.13 received since the distribution commenced in 2022 and 0.00 of interest (p1, questions 2 and 3). That is the 11,876.30 the FY2023 report certifies as received through 06/30/2023 plus 3,449.83 received between 07/01/2023 and 06/30/2024, to the cent. The report certifies 0.00 expended, 0.00 encumbered and 0.00 of administrative expense. It certifies 15,386.13 unspent and uncommitted on hand (p1, question 9). That is 60.00 more than every dollar the Township says it ever received. The FY2025 report carries the fund forward from 15,326.13, not 15,386.13. It certifies 2,640.63 received in FY2025, 0.00 spent, and 17,966.76 both received since 2022 and on hand. No ledger of the Township's settlement account has been produced.

3 documents · 10/03/2026

The FY2025 report certifies 1,070,070.03 appropriated or encumbered but not yet spent for 07/01/2024 to 06/30/2025, and 0.00 unspent on hand (p1). On 06/30/2025 no purchase order was open on any settlement account. Account 02-213-40-054-022 held 119,868.46 and account -024 held 580,744.57, each with nothing encumbered. The other 369,456.91 sat in the unappropriated reserves, 295,064.82 in 02-214-40-054-022 and 74,392.09 in 02-214-40-054-025. The Town appropriated it as 369,457.00 to account -025 on 07/30/2025, a month after the year closed. The three figures make 1,070,070.03. Apart from legal bills of 117.00 and 99.00, the first order against the money is dated 06/10/2026. Money with no order behind it is not encumbered. And 369,456.91 of it was uncommitted on 06/30/2025, so the books also contradict the 0.00 on hand.

3 documents · 10/03/2026

The FY2024 report certifies 785,365.82 received between 07/01/2023 and 06/30/2024, 16,229.67 of interest accrued since 2022 and 1,195,295.30 received since 2022 (page 1). It certifies 0.00 expended, 0.00 encumbered and 0.00 of administrative expenses, and no transfer to the county. The FY2023 report certifies 0.00 expended and 0.00 administrative. On the reports' own figures the County held 1,195,295.30. The FY2024 report certifies 1,179,065.63 of unspent and uncommitted funds on hand (page 1). That is 16,229.67 lower, the interest the same page reports, and nothing was spent to account for it. No ledger has been produced.

2 documents · 10/03/2026

The FY2025 report lists a new program, North Bergen Police Department K-9 Unit, recipient Township of North Bergen (pp2 to 5). It describes the program as the purchase of a trained drug-sniffing K9 and its accessories, aimed at drug distribution. It names the primary problem as the distribution of and exposure to drugs and calls the purchase an investment toward future law enforcement activities. It adds that the vehicle needed to transport the canine was purchased through a state contract. The report files the program under the primary category Harm Reduction and Overdose Prevention, with the Schedule B strategies Prevent Misuse of Opioids, Prevent Overdose Deaths and Other Harms (Harm Reduction) and First Responders, and certifies 65,098.66 encumbered. The FY2026 report updates the program with no modifications and certifies 65,098.66 spent between 07/01/2025 and 06/30/2026 (p4). The settlement account paid Nielsen Ford of Morristown 33,522.65 for a 2025 Ford Police Interceptor Utility marked FOR K9 VEHICLE, purchase order 25-02182, check 2659, on 08/15/2025. It paid Tropic Window Tinting 31,576.01 for a K9 upfit package marked FOR POLICE VEHICLES, purchase order 25-02181, check 2671, on 10/08/2025, after a 46 percent contract discount. The two payments make 65,098.66 to the cent. Both orders were first encumbered on 03/26/2025. The money bought a police vehicle and its K9 transport equipment, not an overdose program. Exhibit E's First Responders category adds two uses to the first-responder items in sections C, D and H: education about fentanyl and other drugs, and wellness services for first responders. No listed use in C, D, H or I covers a police vehicle, and no overdose program using this vehicle is documented.

6 documents · 10/03/2026

Documents

dhs report4 filesOpen

Municipal records11 municipalitiesOpen

Correction from Hudson County jurisdictions

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 record

Frequently asked questions

Why does Hudson County appear twice, as a county and as its municipalities?

The county government and each municipality receive their own allocations and file their own reports. The county's grade covers its own books. The municipalities are graded separately and rolled up on this page.The rubric

Did the county pass any of its money down to the towns?

Where a county made subawards to municipalities, the payment appears in the county ledger as a transfer out and on the receiving town's page as money received. Both sides are shown from the documents.How we trace a transfer

Which Hudson County jurisdictions have not produced their records?

2 jurisdictions have refused to produce records. A refusal is displayed as prominently as an F, and no letter grade is issued without a complete ledger.Every town

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