Long Branch
- 01Certified a bond down payment as a care program769,965.52
- 02Reported FY2026 outflows as FY2025 spending769,965.52
- 03Certified 0.00 spent while 776,669.98 left the trust776,669.98
- 04Used 750,000.00 of settlement money as a bond down payment750,000.00
What the reports say,
and what the books show.
Long Branch has received $1,011,936.22 in opioid settlement funds and spent $776,669.98 of it. Its largest single year difference between the report and the books is $776,669.98.
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
- Health & Wellness Center
- Recipient
- Long Branch City
- Amount expended
- $0.00
- Received to date
- $260,448.91
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $552,501.68
- Received to date
- $709,028.28
filed
- Program name
- Health & Technology Center
- Recipient
- City of Long Branch
- Recipient category
- Community Based Organizations/Non-Governmental Organizations; County or Municipality (including Departments and Municipal Alliances); First Responders, Law Enforcement, and Emergency Services; Hospital/Healthcare Provider (including Mental Health or Substance Use Treatment Provider); Private/For-profit Organizations; Schools, Colleges, Universities
- Amount expended
- $769,965.52
- Unspent on hand
- $162,089.63
- Received to date
- $837,337.24
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $383,571.87
- Received to date
- $1,011,936.22
11 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 769,965.52 expended on one program, Health and Technology Center, recipient City of Long Branch, primary category Wraparound and Connected Care Supports.
It gives the primary problem as Transportation divide to existing programs, the launch date as 12/31/2026 and the key performance indicator as Unknown. The certified figure equals three outflows from the trust to the cent. The first is 750,000.00 moved on 07/29/2025 to capital Ordinance 02-2025. The second is Hecht Trailers purchase order 25-01451, a 7x14 custom trailer, at 14,218.00. The third is Galls purchase order 25-02543, First Aid Narcan Kits, at 681.38, 4,769.10 and 297.04. Ordinance O-02-25 states that the 750,000.00 is the down payment the Local Bond Law requires on 11,421,608 of improvements financed in part by 9,821,608 of bonds or notes, paid from the City's share of the opioid settlements. The certified figure matches a capital down payment, a trailer and an order of First Aid Narcan Kits. No wraparound or connected care service is documented in any of them.
false-characterization · 4 documents · 09/26/2026The FY2025 report covers 07/01/2024 to 06/30/2025.
It certifies 769,965.52 expended and 0.00 encumbered. The trust audit trail shows no payment and no transfer out in that period. Its only entries in the period are money coming in, the 11/14/2024 journal of 837,337.24 and deposits of 17,152.43 on 04/30/2025 and 63,347.48 on 06/30/2025. The first outflow is the 750,000.00 capital transfer on 07/29/2025. Galls check 65620 followed on 08/01/2025 and Hecht Trailers check 66820 on 11/05/2025. All three fall in the FY2026 window. At 06/30/2025 two of the purchase lines were open orders. Hecht order 25-01451 was first encumbered on 04/07/2025 and Galls line 1 on 06/19/2025, 14,899.38 together. The report certifies no encumbrance. Galls lines 2 and 3 were first encumbered on 07/29/2025, after the period closed. The FY2026 report, published 10/01/2026, covers 07/01/2025 to 06/30/2026, the year all three outflows were paid. It certifies 0.00 spent and answers No when asked whether the City funded any program. The 769,965.52 therefore appears in the year it did not move and is missing from the year it did.
misreported-expenditure · 3 documents · 10/03/2026The FY2026 report covers 07/01/2025 to 06/30/2026.
It certifies 0.00 spent on page 1 and 0.00 encumbered and 0.00 administrative on page 2. Asked whether the City funded any program with the money, it answers No on page 3. The trust audit trail shows 776,669.98 leaving the trust in that year. The 750,000.00 transfer to capital Ordinance 02-2025 posted on 07/29/2025 as three journals, references 24013, 24014 and 24015, that net to one transfer. Galls was paid 5,747.52 by check 65620 on 08/01/2025. Hecht Trailers was paid 14,218.00 by check 66820 on 11/05/2025. Uline was paid 2,978.65 by check 67546 on 12/31/2025. Elite Vehicle Solutions was paid 3,661.04 by check 67664 on 01/21/2026. Sip's Paint and Hardware was paid 64.77 by check 67887 on 02/04/2026. The same report says the City is building and opening a Health and Wellness Center in the next quarter. The FY2025 report had already certified 769,965.52 of these outflows as spent before any of them was paid. The other 6,704.46, the Uline, Elite and Sip's payments for the trailer, appears in no report. A report of nothing spent cannot stand beside a trust that paid out 776,669.98 in the same year.
zero-certification · 5 documents · 10/03/2026On 07/29/2025 the City moved 750,000.00 out of the National Opioids Trust, account T-14- -100-179, with the description To Capital Ordinance 02-2025.
The posting reference report prints three budget journals that day. Reference 24013 moved 750,000.00. Reference 24014 reversed it. Reference 24015 moved it again, crediting Cash Trust Other. The net is one 750,000.00 transfer. Ordinance O-02-25, adopted 5 to 0 on 02/12/2025, appropriates 11,421,608 and authorizes 9,821,608 of bonds or notes. Section 1 states that the 750,000 of down payments required by the Local Bond Law come from moneys received as the City's allocable share of payments from settlements of lawsuits related to the opioid epidemic. Section 3 spreads the down payment over five purposes. The Health and Technology Center, including furniture, a camera system, access control, audio, alarms and technology equipment, takes 535,109. City Center Park, including playground and exercise equipment and benches, takes 168,926. Land at 228 Morris Avenue and at 209 Westwood Avenue takes 6,566 each. Section 20 costs take 32,833. The capital audit trail printed 08/31/2026 shows the park account committed in full to Shorelands Construction at 2,572,538.00 on 07/09/2025, under a purchase order line described Health, Wellness and Tech Ctr, both parcels bought for 100,000.00 each on 03/14/2025, and an open order of 488,954.05 to SHI International Corp. for Health and Tech Ctr Cameras dated 06/26/2026. Park construction, land and Section 20 costs are not among the uses Exhibit E lists. No treatment, recovery or connection to care program operating in the building is documented.
non-conforming-spending · 4 documents · 09/26/2026The FY2025 report certifies 162,089.63 of unspent money on hand.
On 06/30/2025 the trust held 917,837.15 and had spent nothing. The trust prints 162,089.63 as its running balance after the third Galls line posted on 08/01/2025. That is 917,837.15 less the 750,000.00 capital transfer of 07/29/2025 and the three Galls lines of 681.38, 4,769.10 and 297.04. The balance holds until the deposits of 08/31/2025. The Hecht trailer at 14,218.00 is counted twice. It sits inside the 769,965.52 certified as expended. It was not paid until 11/05/2025, so it also sits inside the 162,089.63. The two certified figures total 932,055.15. Receipts through 06/30/2025 were 917,837.15. The difference is 14,218.00.
unspent-misstated · 2 documents · 09/25/2026The Local Bond Law requires a down payment on improvements a town finances with bonds.
Section 7(a) of Ordinance O-02-25 declares the improvements general improvements the City may lawfully undertake and not current expenses. Section 1 meets the required down payment with the opioid settlement money. Without it the City would have had to find 750,000 for the down payment from its own funds. The State and local agreement says settlement money shall supplement and not supplant local funds that otherwise would have been used for approved purposes. Reading the down payment as settlement money taking the place of the City's own capital funds is this project's inference. The ordinance text and the 07/29/2025 transfer are documentary. The City did not produce its park and recreation capital records for 2019 through 2026, so how it paid for like items before is not documented.
supplantation · 3 documents · 09/26/2026The FY2024 report certifies 0.00 expended and 552,501.68 of unspent money on hand.
The revenue audit trails show 660,244.99 received through 06/30/2024, and the trust shows nothing spent. The certified figure equals calendar 2023 receipts of 176,757.67 plus January to June 2024 receipts of 375,744.01. It leaves out the two 2022 receipts, 52,664.12 on 09/30/2022 and 55,079.19 on 11/30/2022, 107,743.31 in all. The same report certifies 709,028.28 received since 2022, which is 48,783.29 more than the books show. That figure is the FY2023 report's 260,448.91 plus the FY2024 period receipts of 439,783.70 and interest of 8,795.67. The revenue trails show 220,461.29 received through 06/30/2023. No interest posting appears in the produced revenue trails or in the trust.
unspent-misstated · 4 documents · 09/25/2026The FY2025 report certifies 128,308.96 received between 07/01/2024 and 06/30/2025 and 837,337.24 received since 2022.
The cumulative figure is the 11/14/2024 journal that moved 837,337.24 of 2022 to 2024 revenue into the trust. It leaves out two deposits the trust took in during the period, Walgreens at 17,152.43 on 04/30/2025 and Janssen payment 5 at 63,347.48 on 06/30/2025, 80,499.91 in all. The period figure is 837,337.24 less the 709,028.28 the FY2024 report certified. The revenue trail and the trust show 257,592.16 received in the period. The unspent figure on the same report counts the 80,499.91 that its receipts figures leave out.
misreported-receipts · 4 documents · 09/25/2026The trust paid 20,922.46 for one trailer and its outfitting.
Hecht Trailers was paid 14,218.00 for a 7x14 custom trailer on 11/05/2025. Uline was paid 2,744.00 for items described as HEARS Trailer and 234.65 of shipping on 12/31/2025. Elite Vehicle Solutions was paid 3,661.04 for a Wrap for Opioid Trailer on 01/21/2026. Sip's Paint and Hardware was paid 64.77 for Items for Trailers on 02/04/2026. The FY2025 report says the City purchased a trailer for mobile outreach. The record holds no program description, schedule, staffing or count of people reached for the trailer. The 14,218.00 is one of the outflows that make up, to the cent, the Health and Technology Center figure certified to the State. The other 6,704.46 was paid in the FY2026 window. The FY2026 report, published 10/01/2026, certifies 0.00 spent in that window and answers No when asked whether the City funded any program. The 6,704.46 appears in no report.
undocumented-program · 8 documents · 10/03/2026The FY2026 report certifies 0.00 appropriated or encumbered but not yet spent on page 2.
On 04/23/2026 the City opened purchase order 26-01572 to Jamm Printing on the trust. Its five lines are 138.00 for English rack cards, 180.00 for Spanish rack cards, 124.00 for business cards, 640.00 for table covers and 230.00 for a retractable banner. The trust audit trail printed 08/31/2026 still shows all five lines open. The order was open when the year closed on 06/30/2026, so 1,312.00 was encumbered and not spent. The report certifies none of it.
misreported-encumbrance · 2 documents · 10/03/2026The FY2026 report certifies 1,011,936.22 received since distribution began in 2022, on page 1.
That is the FY2025 report's 837,337.24 plus the 174,598.98 the FY2026 report certifies for the year. The year's figure equals the seven deposits the trust took in between 07/01/2025 and 06/30/2026 to the cent. The trust took in 1,092,436.13 through 06/30/2026. That is the 11/14/2024 journal of 837,337.24, Walgreens at 17,152.43 on 04/30/2025, Janssen payment 5 at 63,347.48 on 06/30/2025 and the seven deposits of 174,598.98. The certified total still leaves out the two FY2025 deposits, 80,499.91 in all.
misreported-receipts · 4 documents · 10/03/2026Patterns this jurisdiction appears in: Funding-source substitution · Zero certification
The ledger, as printed.
Account 2-01- -900-110, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 11/14/2024 | '23 & '24 MOVE NAT'l OPIOD REVENUE | 837,337.24 | Receipt | ||
| 04/30/2025 | WALGREEN OPIOD SETTLEMENT | 17,152.43 | Receipt | ||
| 06/30/2025 | JANSSEN PYMT 5 OPIOD SETTLEMENT | 63,347.48 | Receipt | ||
| 07/29/2025 | TO CAPITAL - ORDINANCE 02-2025 | 750,000.00 | Transfer out · Non-conforming | ||
| 07/29/2025 | TO CAPITAL - ORDINANCE 02-2025 | 750,000.00 | Transfer in · Non-conforming | ||
| 07/29/2025 | TO CAPITAL - ORDINANCE 02-2025 | 750,000.00 | Transfer out · Non-conforming | ||
| 08/01/2025 | 65620 | 25-02543 | GALLS · First Aid Narcan Kits | 297.04 | Paid · Conforming |
| 08/01/2025 | 65620 | 25-02543 | GALLS · First Aid Narcan Kits | 681.38 | Paid · Conforming |
| 08/01/2025 | 65620 | 25-02543 | GALLS · First Aid Narcan Kits | 4,769.10 | Paid · Conforming |
| 08/31/2025 | NATIONAL OPIOID SETTLEMENT TEVA | 19,853.45 | Receipt | ||
| 08/31/2025 | NATIONAL OPIOIDS SETTLEMENT FD | 69,117.72 | Receipt | ||
| 08/31/2025 | ALLERGAN OPIOID SETTLEMENT | 20,672.13 | Receipt | ||
| 08/31/2025 | CVS OPIOID SETTLEMENT | 36,542.97 | Receipt | ||
| 11/05/2025 | 66820 | 25-01451 | HECHT TRAILERS, L.L.C. · 7X14 CUSTOM TRAILER | 14,218.00 | Paid · Unverified |
| 11/30/2025 | NATIONAL OPIOID SETTLEMENT WALMART | 1,452.86 | Receipt | ||
| 12/31/2025 | 67546 | 25-04762 | ULINE INC. · HEARS Trailer | 2,744.00 | Paid · Unverified |
| 12/31/2025 | 67546 | 25-04762 | ULINE INC. · shipping | 234.65 | Paid · Unverified |
| 01/21/2026 | 67664 | 25-03963 | ELITE VEHICLE SOLUTIONS · Wrap for Opioid Trailer | 3,661.04 | Paid · Unverified |
| 02/04/2026 | 67887 | 26-00223 | SIP'S PAINT & HARDWARE · Items for Trailers | 64.77 | Paid · Unverified |
| 04/23/2026 | open | 26-01572 | JAMM PRINTING · Retractable Banner | 230.00 | Open encumbrance · Unverified |
| 04/23/2026 | open | 26-01572 | JAMM PRINTING · 100 Rack Cards (Spanish) | 180.00 | Open encumbrance · Unverified |
| 04/23/2026 | open | 26-01572 | JAMM PRINTING · Business Cards | 124.00 | Open encumbrance · Unverified |
| 04/23/2026 | open | 26-01572 | JAMM PRINTING · 6' Spandex Table Covers | 640.00 | Open encumbrance · Unverified |
| 04/23/2026 | open | 26-01572 | JAMM PRINTING · 250 Rack Cards (English) | 138.00 | Open encumbrance · Unverified |
| 05/31/2026 | NATIONAL OPIOID SETTLEMENT WALGREENS | 16,822.47 | Receipt | ||
| 06/30/2026 | JANSSEN PYMT 6 OPIOID SETTLEMENT | 10,137.38 | Receipt | ||
| 07/31/2026 | NATIONAL OPIOIDS SETTLEMENT FD | 69,117.72 | Receipt | ||
| Total paid | 26,669.98 | ||||
| Conforming abatement spending | 5,747.52 |
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 $14,218.00, 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 Long Branch 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
Long Branch
Long Branch used 750,000.00 of its opioid settlement money as the down payment on a bond for a building, a park and two parcels of land, and certified it to the State as a care program that had not launched.