Union
- 01Put 54,450.00 on one recipient. It received 31,950.00.22,500.00
- 02Certified 369,300.00 open. The books held 360,300.00.9,000.00
- 03Program encumbrance is 300,000.00 less 54,450.00268,050.00
- 04Two figures for money set aside, 100,401.03 apart100,401.03
What the reports say,
and what the books show.
Union has received $2,031,561.08 in opioid settlement funds and spent $494,658.97 of it. Its largest single year difference between the report and the books is $9,000.00.
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
- Program name
- The city has not begun any programs yet
- Recipient
- TBD
- Amount expended
- $0.00
- Received to date
- $346,324.42
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $1,571,748.78
- Received to date
- $1,571,748.78
filed
- Program name
- OPIOID REMEDIATION PROJECT
- Recipient
- PARTNER'S IN PREVENTION
- Recipient category
- Community Based Organizations/Non-Governmental Organizations
- Amount expended
- $54,450.00
- Unspent on hand
- $1,668,403.55
- Received to date
- $2,012,560.49
filed
- Program name
- OPERATIONAL READINESS PROGRAM FOR FIRST RESPONDERS
- Recipient
- ZSCHOOL LLC AT SETON HALL UNIVERSITY
- Recipient category
- Schools, Colleges, Universities
- Programs listed
- 3
- Amount expended
- $449,208.97
- Unspent on hand
- $1,241,462.11
- Received to date
- $2,031,561.08
9 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 54,450.00 expended in the period 7/1/2024 to 6/30/2025 (page 1, question 6).
It reports one program, Opioid Remediation Project, and names the funding recipient as Partner's in Prevention, a community based organization (page 2). The program block certifies 300,000.00 of funding, 54,450.00 expended and 245,550.00 encumbered (page 3). The City's audit trails show three payments in the period. Partners in Prevention received 31,950.00 on purchase order 25000254, check 98078, 04/16/2025. PRS Consultants Inc. received 9,000.00 on purchase order 25000915, check 97861, 04/02/2025, described as OPIOID GRANT CONSULTANT. ZSchool LLC received 10,324.42 and 3,175.58 on purchase order 25001944, check 98686, 05/19/2025, described as TRAINING-APRIL 15 - MAY 4. The three sum to 54,450.00, the certified figure to the cent. 22,500.00 of it went to two payees the report does not name as recipients. The program description on page 5 says law enforcement officers were trained in operational readiness for addressing opioid use disorder. It does not say who was paid to train them.
misreported-expenditure · 3 documents · 09/25/2026The FY2025 report certifies 369,300.00 appropriated or encumbered but not yet spent in the period 7/1/2024 to 6/30/2025 (page 1, question 7).
The audit trails show 360,300.00 of purchase order lines open on 06/30/2025. They are Partners in Prevention order 25000254 at 268,050.00, PRS Consultants order 25000915 lines 1, 3, 4 and 5 at 18,000.00, and ZSchool orders 25001944 line 3 at 54,450.00 and 25002289 at 19,800.00. The certified figure is 9,000.00 higher. It equals the total of every later payment on the FY2025 orders, 369,300.00, which includes PRS Consultants order 25000915 line 6 for 9,000.00. The audit trail prints that line's first encumbrance date as 09/30/2025, three months after the period closed. Check 102281 paid it on 12/18/2025.
fake-encumbrance · 4 documents · 09/26/2026The Opioid Remediation Project block certifies 300,000.00 of funding, 54,450.00 expended and 245,550.00 encumbered or appropriated (page 3).
245,550.00 is 300,000.00 less 54,450.00. On 06/30/2025 the Partners in Prevention order, 25000254, had 268,050.00 unpaid. The City paid it later in three checks, 108,000.00 by check 99304 on 07/09/2025, 84,375.00 by check 101053 on 10/08/2025 and 75,675.00 by check 103422 on 03/04/2026. The certified encumbrance is 22,500.00 lower than the open order. The difference equals the PRS Consultants and ZSchool payments the block counts as spent on the program.
fake-encumbrance · 2 documents · 09/25/2026The FY2026 report, published 10/01/2026, certifies 286,440.00 appropriated or encumbered but not yet spent between 07/01/2025 and 06/30/2026 (p2).
Its two new program blocks, funded 08/01/2025 and 01/02/2026, both inside that year, certify 386,841.03 appropriated or encumbered but not yet spent. The ZSchool training block certifies 114,291.03 (p8), which is its 205,000.00 funding less the 90,708.97 spent. The Opioid Remediation Project block certifies 272,550.00 (p10). The two answers differ by 100,401.03. The audit trails show no ZSchool order open after check 104820 paid the last two on 05/07/2026. On 05/28/2026 they show 295,440.00 open. That is Partners in Prevention order 26001058 at 254,550.00, PRS Consultants order 26000017 at 27,000.00 and Royal Printing flyer order 26002673 at 6,020.00 and 7,870.00. The certified 286,440.00 equals the remediation block's 272,550.00 plus the 13,890.00 of flyer orders, which no program block lists. It leaves out the ZSchool block's 114,291.03. The remaining 9,000.00 against the books matches one quarterly PRS payment due in June 2026. That is an inference, because the books after 05/28/2026 were not produced. One report cannot give both figures for the same money.
self-contradiction · 3 documents · 10/03/2026The FY2025 report certifies 0.00 spent on program administrative expenses in the period and answers the request for details with NONE (page 1, questions 8 and 8a).
In the period the City paid PRS Consultants Inc. 9,000.00 on purchase order 25000915, check 97861, 04/02/2025, described as OPIOID GRANT CONSULTANT. The City's FY2024 report says the City awarded contracts to Partners in Prevention and PRS Consultants in February 2025 (page 2, question 13). The City's next PRS order, 26000017, is for a 2026 national opioid administrator. The FY2025 report counts the 9,000.00 inside the Partners in Prevention program instead.
misreported-expenditure · 4 documents · 09/26/2026The FY2025 report certifies 2,012,560.49 received since 2022, 54,450.00 expended and 369,300.00 encumbered, and 1,668,403.55 of unspent and uncommitted money on hand (page 1, questions 3, 6, 7 and 9).
The FY2024 report certifies 0.00 expended in FY2024, and the FY2023 report certifies 0.00 expended as of 06/30/2023. Receipts less spending is 1,958,110.49. Receipts less spending and encumbrances is 1,588,810.49. The certified 1,668,403.55 matches neither. The City produced no revenue account, so the figure cannot be tested against its books.
self-contradiction · 3 documents · 09/25/2026On 08/22/2025 a journal, reference 4430, charged 15,375.83 to account G-02-03-24-011-000-0000, National Opioid Settlements FY24, described as OPIOID TRAINING OT HOURS PD SETON HALL.
The ledger names no officer, hours or course. No payroll record is in the produced records. The FY2026 report, published 10/01/2026, certifies a new program, Operational Readiness Program for First Responders, recipient ZSchool LLC at Seton Hall University, with 90,708.97 spent and 195 individuals served (p7 to p8). It says the school was paid in full and first responders are paid through payroll when they complete the certificate. This journal, the ZSchool payments of 54,450.00 and 19,800.00 on check 104820 of 05/07/2026, and two journals of 463.01 and 620.13 described only as NATIONAL OPIOID SETTLEMENT sum to 90,708.97 to the cent. The report discloses that officers are paid to complete the course. It does not say how many officers or hours the 15,375.83 paid.
unverified-spending · 3 documents · 10/03/2026Purchase order 25000254 to Partners in Prevention, OPIOID PROGRAM SERVICES 2025, was paid in four checks, 31,950.00 on 04/16/2025, 108,000.00 on 07/09/2025, 84,375.00 on 10/08/2025 and 75,675.00 on 03/04/2026.
They total 300,000.00, the program funding the FY2025 report certifies (page 3). The report says the City chose Partners in Prevention through a request for proposals for opioid remediation services (page 5). It describes school prevention curricula, naloxone training with facilitators certified through Overdose Lifeline, over 400 people trained and more than 500 naloxone kits given out (pages 2, 3 and 5).
conforming-spending · 2 documents · 09/25/2026The FY2026 report, published 10/01/2026, lists the Opioid Remediation Project twice.
As a new 2026 program it certifies 358,500.00 spent (p9 to p10). As an update to the 2025 program of the same name it certifies 449,208.97 expended, printed for the period 7/1/2024 to 6/30/2025 and last updated 09/11/2026 (p14 to p15). 449,208.97 is the report's whole FY2026 spending figure (p1), the 358,500.00 for this project plus the 90,708.97 the ZSchool training block certifies (p8). The books carry that figure for the project in neither year. The FY2025 report certified 54,450.00 spent in that year, and three payments totaling 54,450.00 match it. From 07/01/2025 to 05/28/2026 the audit trails show 349,500.00 paid to Partners in Prevention and PRS Consultants. The report gives the same project two spending figures, and the larger one is the City's entire spending for the year.
self-contradiction · 4 documents · 10/03/2026Patterns this jurisdiction appears in: Fake encumbrances
The ledger, as printed.
Account G-02-03-23-016-000-0000, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 03/05/2025 | 97232 | 25001156 | DERRON PALMER · REIMBURSEMENT | 2,453.78 | Paid · Transfer |
| 03/05/2025 | RECLASS PO25001156 TO DFC GRANT | -2,453.78 | Reversal · Transfer | ||
| 04/02/2025 | 97861 | 25000915 | PRS Consultants Inc. · OPIOID GRANT CONSULTANT | 9,000.00 | Paid · Unverified |
| 04/16/2025 | 98078 | 25000254 | PARTNERS IN PREVENTION · OPIOID PROGRAM SERVICES 2025 | 31,950.00 | Paid · Conforming |
| 05/19/2025 | 98686 | 25001944 | ZSCHOOL LLC · TRAINING-APRIL 15 - MAY 4 | 3,175.58 | Paid · Conforming |
| 05/19/2025 | 98686 | 25001944 | ZSCHOOL LLC · TRAINING-APRIL 15 - MAY 4 | 10,324.42 | Paid · Conforming |
| 07/09/2025 | 99304 | 25000254 | PARTNERS IN PREVENTION · OPIOID PROGRAM SERVICES 2025 | 108,000.00 | Paid · Conforming |
| 07/09/2025 | 99308 | 25000915 | PRS Consultants Inc. · OPIOID GRANT CONSULTANT | 9,000.00 | Paid · Unverified |
| 08/22/2025 | OPIOID TRAINING OT HOURS PD SETON HALL | 15,375.83 | Paid · Unverified | ||
| 08/27/2025 | 100247 | 25000915 | PRS Consultants Inc. · OPIOID GRANT CONSULTANT | 1,500.00 | Paid · Unverified |
| 08/27/2025 | 100247 | 25000915 | PRS Consultants Inc. · OPIOID GRANT CONSULTANT | 1,500.00 | Paid · Unverified |
| 08/29/2025 | NATIONAL OPIOID SETTLEMENT | 463.01 | Paid · Unverified | ||
| 09/26/2025 | NATIONAL OPIOID SETTLEMENT | 620.13 | Paid · Unverified | ||
| 10/08/2025 | 101053 | 25000254 | PARTNERS IN PREVENTION · OPIOID PROGRAM SERVICES 2025 | 84,375.00 | Paid · Conforming |
| 10/08/2025 | 101058 | 25000915 | PRS Consultants Inc. · OPIOID GRANT CONSULTANT | 6,000.00 | Paid · Unverified |
| 12/18/2025 | 102281 | 25000915 | PRS Consultants Inc. · OPIOID GRANT CONSULTANT | 9,000.00 | Paid · Unverified |
| 01/05/2026 | open | 26000017 | PRS Consultants Inc. · 2026 NAT'L OPIOID ADMINISTRATOR | 27,000.00 | Open encumbrance · Unverified |
| 02/20/2026 | open | 26001058 | PARTNERS IN PREVENTION · CONSULTANT | 254,550.00 | Open encumbrance · Unverified |
| 03/04/2026 | 103422 | 25000254 | PARTNERS IN PREVENTION · OPIOID PROGRAM SERVICES 2025 | 75,675.00 | Paid · Conforming |
| 04/08/2026 | 104154 | 26000017 | PRS Consultants Inc. · 2026 NAT'L OPIOID ADMINISTRATOR | 9,000.00 | Paid · Unverified |
| 05/07/2026 | 104780 | 26001058 | PARTNERS IN PREVENTION · CONSULTANT | 45,450.00 | Paid · Unverified |
| 05/07/2026 | 104820 | 25001944 | ZSCHOOL LLC · TRAINING | 54,450.00 | Paid · Unverified |
| 05/07/2026 | 104820 | 25002289 | ZSCHOOL LLC · EMT OPIOID TRAINING | 19,800.00 | Paid · Unverified |
| 05/27/2026 | open | 26002673 | Royal Printing Service · NAT'L OPIOID PROGRAM FLYERS | 6,020.00 | Open encumbrance · Unverified |
| 05/27/2026 | open | 26002673 | Royal Printing Service · NAT'L OPIOID PROGRAM FLYERS | 7,870.00 | Open encumbrance · Unverified |
| Total paid | 497,112.75 | ||||
| Conforming abatement spending | 313,500.00 |
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 $345,450.00, 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 Union 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
Union City
Union City told the State its FY2025 settlement spending went to one prevention program, but 22,500.00 of the 54,450.00 went to a grant consultant and a police training vendor, and its encumbrance figures do not match its books.