Hoboken
- 01Certified 68,069.11 spent with no charge on its accountCertified against books conflict68,069.11
- 02Certified 17,754.57 more spending than its account paid17,754.57
- 03Salary program reports the Narcan event's numbersCertified against books conflict55,731.76
- 04Charged 64,889.42 of existing City salaries to the fund64,889.42
What the reports say,
and what the books show.
Hoboken has received $372,021.92 in opioid settlement funds and spent $98,945.20 of it. Its reports to the State certify $59,220.76 with no payee in the books.
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
- $59,666.34
filed
- Programs listed
- none
- Amount expended
- $3,489.00
- Unspent on hand
- $185,993.86
- Received to date
- $203,707.64
filed
- Program name
- Opioid Awareness Day Event
- Recipient
- City of Hoboken
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 2
- Amount expended
- $84,676.37
- Unspent on hand
- $227,284.25
- Received to date
- $311,960.62
filed
- Program name
- CPR Training class
- Recipient
- City of Hoboken
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 3
- Amount expended
- $99,957.51
- Unspent on hand
- $145,446.09
- Received to date
- $372,021.92
8 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 FY2026 report certifies 99,957.51 spent between 07/01/2025 and 06/30/2026 (p1).
Inside that figure are a Staff salaries program at 55,731.76 (p8) and administrative expenses of 12,337.35, described as 10 percent of the Assistant Health Officer's time (p2). The report certifies 145,446.09 unspent on hand (p2). The settlement account G-02-25-122-032 paid 32,023.40 in the year, eleven lines for event refreshments, naloxone, banners, a printer, trauma kits and a CPR class. Its audit trail from 01/01/2025 to 09/03/2026 carries no salary charge and no administrative charge. The last salary journal on the account is dated 12/03/2024. The account's balance was 213,515.20 at 06/30/2026 and still 213,515.20 on 09/03/2026. That balance less 55,731.76 and less 12,337.35 is 145,446.09, the certified unspent figure to the cent. The certified spending figure is the account's 32,023.40 plus the same two amounts, less 135.00. The report counts as spent 68,069.11 that the account still held. The City produced this one account for a request that covered every account established for settlement funds, and did not state that it is the only one.
misreported-expenditure · 3 documents · 10/03/2026The FY2025 report certifies 84,676.37 expended between 07/01/2024 and 06/30/2025 (p1).
That is Staff salaries at 70,351.99 (p3), the Opioid Awareness Day Event at 2,032.38 (p5) and administrative expenses of 12,292.00, described as 10 percent of the Assistant Health Officer's time (p1). The settlement account G-02-25-122-032 paid 66,921.80 in the period. The event figure ties to four payments to the cent. Five salary journals charged 64,889.42, which is 5,462.57 less than the certified Staff salaries figure. No charge for the Assistant Health Officer's time appears on the account at any date from 01/01/2022 to 09/03/2026. The certified figure is 17,754.57 more than the account paid in the period. The City produced this one account and did not state that it is the only one.
misreported-expenditure · 3 documents · 10/03/2026The FY2026 report describes Staff salaries as part of the pay of social workers who do outreach, screening, referral and linkage to treatment, and part of a Program Manager's pay (p8).
For results it reports 16 individuals served, 40 harm reduction supplies distributed, one training or education session and 16 encounters (pp8 to 9). Its intended impact paragraph (p9) is the same text, word for word, as the intended impact of the Save a Life Day event (p12). Both describe an event where people could learn about Narcan and watch a demonstration. Save a Life Day reports the same 16 participants, the same 40 Narcan kits and one session (pp11 to 12). Both programs give 9/25/2025 as the funding date. The salary program reports the results of a one day event, and the account shows no salary charge in the year.
self-contradiction · 2 documents · 10/03/2026Two social workers and the head of the Office of Constituent Services were on the City's Constituent Services payroll before any settlement charge.
The labor distribution reports show 74,740.44 of wages for the office head in 2022 and 228,451.82 for all three in 2023, none of it charged to settlement funds. In 2024 the payroll system again charged every dollar to Constituent Services. Five general ledger journals then moved 64,889.42 of that pay onto the settlement account G-02-25-122-032. Reference 10255 on 09/30/2024 for 20,865.37 and 19,990.40, reference 10256 on 09/30/2024 for 9,850.96, reference 10391 on 11/22/2024 for 8,509.61 and reference 10426 on 12/03/2024 for 5,673.08. Each of the three posting reports produced credits current fund line 4-01-20-117-015, Constituent Affairs Chargeback Opioid Gt, with the same amount, so the City's own expenditures net to 0.00. The worksheets apply an estimate of 35 percent to the social workers' regular pay and 15 percent to the office head's. The 10255 worksheet covers pay dated 01/10/2024 to 09/18/2024, and 27,125.01 of that charge is pay dated before 07/01/2024. On 08/01/2024 the Assistant Health Officer asked whether the salaries had been charged, because the report was due in September. On 08/02/2024 a City employee wrote, "I want us to charge as much social worker salary to the opioid grant as we can." On 10/10/2024 the office head wrote that she did not have much direct interaction in this area. No time records were produced. The City ordered the social workers' business cards on its Constituent Affairs office supplies line in 2023, 2024 and 2025. The FY2025 report certified the charges as a new program launched 07/01/2024.
supplantation · 5 documents · 10/03/2026The FY2024 report certifies 58,526.00 appropriated or encumbered but not yet spent between 07/01/2023 and 06/30/2024 (p1).
It also certifies 3,489.00 spent and 185,993.86 unspent on hand, against 203,707.64 received since 2022 (p1). It answers that the City funded no programs in the year (p2). The audit trail of settlement account G-02-25-122-032 from 01/01/2022 shows no encumbrance and no charge in that period. The first order on the account, Print Hoboken order 24-02246 for event banners, was encumbered 08/05/2024. The three other orders for the 08/16/2024 awareness event were encumbered 08/13/2024. The four orders total 2,032.38. Spent, encumbered and unspent as certified make 248,008.86, which is 44,301.22 more than the 203,707.64 the report says the City received.
fake-encumbrance · 2 documents · 10/04/2026The FY2026 report certifies 23,394.00 spent on a program it calls CPR Training class, under Primary Prevention, Education, and Training (pp4 to 6).
The block says the money also bought trauma kits for Hoboken first responders to treat severe bleeding, collapsed lungs and blocked airways, and replaced an outdated printer to support administrative duties (p5). The books show Grainger order 25-03015, five lines of trauma kits paid by check 120645 on 06/03/2026 for 12,906.00. They show order 25-01617 for a printer, scanner and fax machine, posted 10/21/2025 at 6,833.00 with a 50.00 correction, 6,883.00 in all. The two purchases make 19,789.00. No overdose program using the trauma kits is documented. Trauma kits and office equipment are not among the uses Exhibit E lists, and no listed use covers them. With the 3,740.00 community CPR class, the block's purchases make 23,529.00, which is 135.00 more than the certified figure.
program-misclassification · 3 documents · 10/04/2026The FY2024 report certifies 3,489.00 expended between 07/01/2023 and 06/30/2024, and the same 3,489.00 as administrative expenses (p1).
It describes them as the Assistant Health Officer managing the grant by holding meetings (p1). The audit trail of settlement account G-02-25-122-032 from 01/01/2022 shows no charge of any kind before 09/04/2024. Through 09/03/2026 it shows no charge for the Assistant Health Officer's time at any date. The report certifies as spent money the account never paid.
misreported-expenditure · 3 documents · 10/04/2026The FY2025 report certifies 2,032.38 spent on an Opioid Awareness Day Event under Primary Prevention, Education, and Training (pp4 to 6).
It names food and an ice cream incentive for completing a survey, and says the mocktails were a hit (pp4 to 5). The books show Artichoke Hoboken pizza, soda and gratuity for 239.00 on check 113621, Jersey Mike's subs, chips and soda for 1,303.38 on check 113596 and Sergio Ice Cream for 240.00 on check 113624, all on 09/04/2024. The FY2026 report certifies 8,494.40 spent on Save a Life Day under the same category (pp10 to 12). The books show Luca Brasi's refreshments for 694.40 on check 117809 on 10/08/2025. The four food payments make 2,476.78. Food and catering are not among the uses Exhibit E lists, and no listed use covers them.
program-misclassification · 3 documents · 10/04/2026Patterns this jurisdiction appears in: Funding-source substitution · Fake encumbrances
The ledger, as printed.
Account G-02-25-122-032, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 09/04/2024 | 113596 | 24-02296 | JERSEY MIKE'S SUBS 1098 · REGULAR SIZED SUBS, CHIPS, SODA | 1,303.38 | Paid · Non-conforming |
| 09/04/2024 | 113621 | 24-02295 | ARTICHOKE HOBOKEN LLC · CHEESE PIES | 72.00 | Paid · Non-conforming |
| 09/04/2024 | 113621 | 24-02295 | ARTICHOKE HOBOKEN LLC · PEPPERONI PIES | 58.00 | Paid · Non-conforming |
| 09/04/2024 | 113621 | 24-02295 | ARTICHOKE HOBOKEN LLC · GRATUITY 15% | 31.00 | Paid · Non-conforming |
| 09/04/2024 | 113621 | 24-02295 | ARTICHOKE HOBOKEN LLC · VODKA SICILIAN PIES | 60.00 | Paid · Non-conforming |
| 09/04/2024 | 113621 | 24-02295 | ARTICHOKE HOBOKEN LLC · 2L SODA BOTTLES | 18.00 | Paid · Non-conforming |
| 09/04/2024 | 113624 | 24-02304 | SERGIO ICE CREAM INC · OPIOD AWARENESS EVENT | 240.00 | Paid · Non-conforming |
| 09/30/2024 | (payroll allocation - Hoffer) · Hoffer Salary 01/01-09/30 to Opiod Grant | 19,990.40 | Paid · Non-conforming | ||
| 09/30/2024 | (payroll allocation - 15% Nora) · 15% Nora to Opioid Grant 01/01-09/30/24 | 9,850.96 | Paid · Non-conforming | ||
| 09/30/2024 | (payroll allocation - Hetzel) · Hetzel Salary 01/01-09/30 to Opiod Grant | 20,865.37 | Paid · Non-conforming | ||
| 10/09/2024 | 113909 | 24-02246 | PRINT HOBOKEN · OPIOID AWARENESS EVENT BANNERS | 250.00 | Paid · Conforming |
| 11/22/2024 | (payroll allocation - Constituent Services, Oct 2024) · October Const Svcs Allocation to Opiod | 8,509.61 | Paid · Non-conforming | ||
| 12/03/2024 | (payroll allocation - Constituent Services, Nov 2024) · Nov Const Svcs-35% Soc Workrs 15% Nora | 5,673.08 | Paid · Non-conforming | ||
| 10/08/2025 | 117809 | 25-02502 | LUCA BRASI'S · Refreshments for Save A Life Event | 694.40 | Paid · Non-conforming |
| 10/21/2025 | 25-01617 | (office equipment - correction) · Correct Ck11486 PO 25-01617 | 50.00 | Paid · Non-conforming | |
| 10/21/2025 | 25-01617 | (office equipment) · 25-01617 Printer, Scanner, Fax Machine | 6,833.00 | Paid · Non-conforming | |
| 10/22/2025 | 118048 | 25-02501 | WILLOW PHARMACY · Naloxone (Narcan) kits | 7,650.00 | Paid · Conforming |
| 12/31/2025 | 118724 | 25-02621 | PRINT HOBOKEN · Banners for Save a Life Event | 150.00 | Paid · Unverified |
| 06/03/2026 | 120645 | 25-03015 | GRAINGER, INC · TRAUMA KITS | 258.12 | Paid · Non-conforming |
| 06/03/2026 | 120645 | 25-03015 | GRAINGER, INC · TRAUMA KITS | 6,453.00 | Paid · Non-conforming |
| 06/03/2026 | 120645 | 25-03015 | GRAINGER, INC · TRAUMA KITS | 258.12 | Paid · Non-conforming |
| 06/03/2026 | 120645 | 25-03015 | GRAINGER, INC · TRAUMA KITS | 1,548.72 | Paid · Non-conforming |
| 06/03/2026 | 120645 | 25-03015 | GRAINGER, INC · TRAUMA KITS | 4,388.04 | Paid · Non-conforming |
| 06/17/2026 | 120822 | 26-01151 | SANDY SHORE'S SCUBA, LLC · Community CPR Class | 3,740.00 | Paid · Unverified |
| Total paid | 98,945.20 | ||||
| Conforming abatement spending | 7,900.00 |
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 $12,906.00, 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 Hoboken tell the State it spent the money on?
It certified 5 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
Hoboken
Hoboken moved 64,889.42 of existing Constituent Services salaries onto its settlement account, then certified salary and administrative spending to the State in FY2025 and FY2026 that its settlement account never shows.