Madison

Why this grade
  1. 01FY2026 report never describes a 28,500.00 concealed camera28,500.00
  2. 02Each spending total ties the ledger to the cent24,009.24
RecordsRecords produced in part2 productions
Ledger coveragecomplete · 12/09/2024 to 08/10/2026
Reports filedFY2023 · FY2024 · FY2025 · FY2026
Composite score77.35CGrade C
ComponentWeightScore
Reporting integrity50 %100 / 100
Spending conformity40 %53.36 / 100
Transparency10 %60 / 100
Weighted, before caps77.34
Grade after capsC
How grades work
In one page

What the reports say,
and what the books show.

Madison has received $296,889.39 in opioid settlement funds and spent $26,009.24 of it.

Certified0.00
Certified+ 0.00
Certified FY2025 · Drug Disposal Pouches+ 1,749.40
Certified+ 5,749.40
Certified FY2025 · Medical Director+ 4,000.00
Certified+ 18,259.84
Certified FY2026 · Training Mats+ 4,259.84
Certified FY2026 · Medical Director+ 14,000.00
Certified to the State48,018.48
RX DESTROYER (RXD15)1,500.00
RX DESTROYER (RXD15)+ 249.40
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 2,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78)+ 1,000.00
MATTHEW J. LETIZIA, DO, INC (MAT78) · ck 130681+ 1,000.00
EZ FLEX SPORT MATS (EZF45) · ck 130659+ 3,438.72
EZ FLEX SPORT MATS (EZF45) · ck 130659+ 821.12
Matched purchases24,009.24
Both totals are summed from the published rows, in whole cents.
The account

The money, four ways.

Four figures describe the same settlement money. Each one comes from a different document.

1 · Received$296,889.39Cumulative receipts as certified to the Department of Human Services.DHS annual reports
2 · AuthorizedNo figure publishedBudget insertions and appropriations recorded against the account.Governing body resolutions
3 · Certified expended$24,009.24What the jurisdiction told the State it spent, by program.DHS annual reports
4 · Spent, per the books$26,009.24Classified against the Exhibit E gates.Account G-02-42-022-014
Unreported to date: $2,000.00. It enters the grade when the report lands.Red marks a certified against books conflict.
Reconciliation

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.

FY202307/2022 to 06/2023
filed
MatchConsistent, no programsThe FY2023 report certifies 0.00 expended as of 06/30/2023. No payment leaves account G-02-42-022-014 before 12/09/2024. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2023 · NJ121
Programs listed
none
Amount expended
$0.00
Received to date
$59,914.36
Fig. 1 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202407/2023 to 06/2024
filed
MatchConsistent, no programsThe FY2024 report certifies 0.00 expended and 0.00 encumbered between 07/01/2023 and 06/30/2024. The first charge to the account is the Rx Destroyer order first encumbered 10/10/2024. Report and books agree.
Certified0.00expended
The books0.00paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2024 · NJ121
Programs listed
none
Amount expended
$0.00
Unspent on hand
$179,433.58
Received to date
$179,433.58
Fig. 2 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202507/2024 to 06/2025
filed
MatchTies as a sumDrug Disposal Pouches is certified at 1,749.40 expended. Purchase order 24-02044, pouches 1,500.00 and shipping 249.40, paid by check 127515 on 12/09/2024, makes the figure to the cent.
Certified5,749.40Drug Disposal Pouches · Medical Director
The books5,749.40paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2025 · NJ121
Program name
Drug Disposal Pouches
Recipient
Borough of Madison
Recipient category
County or Municipality (including Departments and Municipal Alliances)
Programs listed
2
Amount expended
$5,749.40
Unspent on hand
$235,689.54
Received to date
$249,438.94
Fig. 3 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202607/2025 to 06/2026
filed
MatchTies as a sumThe FY2026 report certifies 18,259.84 spent between 07/01/2025 and 06/30/2026. Fourteen medical director payments of 1,000.00 and the EZ Flex mat order, 4,259.84, make the figure to the cent. Open at 06/30/2026 and not counted here were Boundless Security order 26-01242 for 28,500.00 and 6,000.00 of medical director blanket order 26-00147, which the report certifies as 34,500.00 encumbered.
Certified18,259.84Medical Director · Training Mats
The books18,259.84paid in window
Difference0.00no difference
The filed report
NJ DHS Opioid Settlement Funding Report · FY2026 · NJ121
Program name
Medical Director
Programs listed
2
Amount expended
$18,259.84
Unspent on hand
$238,380.15
Received to date
$296,889.39
Fig. 4 · NJ DHS Opioid Settlement Funding Report · highlight added · open document
FY202707/2026 to 06/2027
MatchPending
CertifiedPendingreport due 09/01/2027
The books2,000.00paid in window
Difference2,000.00paid so far, not yet due
The filed report
No facsimileThe FY2027 report is due 09/01/2027.
Findings

2 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.

01

The FY2026 report, published 10/01/2026, certifies 34,500.00 appropriated or encumbered but not yet spent between 07/01/2025 and 06/30/2026 (p2, question 7).

Its two program blocks, Training Mats and the Medical Director update, account for the 18,259.84 it certifies as spent (pp4 to 7). Neither block, and no answer in the report, says what the 34,500.00 is committed to. The report gives the year's aims as infrastructure and training to achieve harm reduction, and names the Chief of Police and the Fire Chief as the officials who decided how to spend the money (p2). The settlement account shows what the figure holds. Boundless Security Systems purchase order 26-01242, entered 06/10/2026, has four lines. THE RABBIT - OUTDOOR CAMERA 19,900.00, POLE MOUNT POWER SUPPLY 1,600.00, POLE MOUNT BATTERY BOX 3,500.00 and TRAFFIC CONE CONCEALMENT 3,500.00. They total 28,500.00, and all four lines were still open on 09/02/2026. The other 6,000.00 is the unpaid part of medical director blanket order 26-00147 at 06/30/2026, an order of 12,000.00 less six monthly payments of 1,000.00. The two make the certified figure to the cent. The figure is accurate, and the camera is an open order, not spending. The report never states that 28,500.00 of the money it certifies as committed buys an outdoor camera with a pole mount power supply, a pole mount battery box and a traffic cone concealment. No overdose program using this equipment is documented, and surveillance cameras are not among the uses Exhibit E lists.

false-characterization · 4 documents · 10/03/2026
Verified28,500.00per the books
02

The FY2023 and FY2024 reports certify 0.00 expended, and no payment leaves account G-02-42-022-014 before 12/09/2024.

The FY2025 report certifies 5,749.40 expended between 07/01/2024 and 06/30/2025. Rx Destroyer check 127515 for 1,749.40 on 12/09/2024 and medical director checks 128104 for 3,000.00 on 03/24/2025 and 128473 for 1,000.00 on 05/28/2025 make the figure to the cent. Its two program blocks match, Drug Disposal Pouches at 1,749.40 and Medical Director at 4,000.00. The FY2026 report certifies 18,259.84 spent between 07/01/2025 and 06/30/2026. Fourteen medical director payments of 1,000.00 on eleven checks from 08/11/2025 to 06/08/2026 and EZ Flex Sport Mats check 130659 for 4,259.84 on 06/08/2026 make the figure to the cent. Its two program blocks match, Training Mats at 4,259.84 and the Medical Director update at 14,000.00. The four reports together certify 24,009.24 spent through 06/30/2026, and the account paid exactly that. What the payments bought, and what the FY2026 encumbered figure holds, is set out in this town's other finding and its classifications.

accurate-certification · 7 documents · 10/03/2026
Verified24,009.24per the books

Patterns this jurisdiction appears in: Surveillance technology

How the money was spent

The ledger, as printed.

Account G-02-42-022-014, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.

Every published line of account G-02-42-022-014
DateCheckPOPayee and descriptionAmountClass
12/09/202424-02044RX DESTROYER (RXD15) · SHIPPING249.40Paid · Conforming
12/09/202424-02044RX DESTROYER (RXD15) · RX4POUCH POUCH, 4OZ 28-410 CR1,500.00Paid · Conforming
03/24/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 2/28/25 MARCH MEDICAL DIRECTOR1,000.00Paid · Unverified
03/24/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 2/7/25 JAN-FEB MEDICAL DIRECTOR2,000.00Paid · Unverified
05/28/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 5/9/25 MEDICAL DIRECTOR MAY 251,000.00Paid · Unverified
08/11/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 3/28/25 MEDICAL DIR SRVCS JUN1,000.00Paid · Unverified
08/11/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 3/28/25 MEDICAL DIR SRVCS APR1,000.00Paid · Unverified
09/08/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 8/12/25 MEDICAL DIR SRVCS AUG1,000.00Paid · Unverified
09/08/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 7/11/25 MEDICAL DIR SRVCS JULY1,000.00Paid · Unverified
09/24/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 9/5/25 MEDICAL DIR SRVCS SEPT1,000.00Paid · Unverified
10/15/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 10/2/25 MEDICAL DIR SRVCS OCT1,000.00Paid · Unverified
11/10/202525-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 11/3/25 MEDICAL DIR SRVCS OCT1,000.00Paid · Unverified
01/12/202625-00472MATTHEW J. LETIZIA, DO, INC (MAT78) · 12/5/25 MEDICAL DIR SRVCS DEC1,000.00Paid · Unverified
01/28/2026open26-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 2026 BLANKET PURCHASE ORDER4,000.00Open encumbrance · Unverified
02/23/202626-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 2/4/26 MEDICAL DIR SRVCS FEB1,000.00Paid · Unverified
02/23/202626-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 1/9/26 MEDICAL DIR SRVCS JAN1,000.00Paid · Unverified
03/23/202626-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 3/8/26 MEDICAL DIR SRVCS MAR1,000.00Paid · Unverified
04/13/202626-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 4/4/26 MEDICAL DIR SRVCS APRIL1,000.00Paid · Unverified
05/11/202626-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 5/5/26 MEDICAL DIR SRVCS APRIL1,000.00Paid · Unverified
06/08/202613065926-00972EZ FLEX SPORT MATS (EZF45) · 111R BK 6'X24'X1-5/8" WRES3,438.72Paid · Unverified
06/08/202613065926-00972EZ FLEX SPORT MATS (EZF45) · SHIPPING821.12Paid · Unverified
06/08/202613068126-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 6/3/26 MEDICAL DIR SRVCS JUNE1,000.00Paid · Unverified
06/10/2026open26-01242BOUNDLESS SECURITY SYSTEMS INC (BOU56) · TRAFFIC CONE CONCEALMENT3,500.00Open encumbrance · Non-conforming
06/10/2026open26-01242BOUNDLESS SECURITY SYSTEMS INC (BOU56) · POLE MOUNT BATTERY BOX3,500.00Open encumbrance · Non-conforming
06/10/2026open26-01242BOUNDLESS SECURITY SYSTEMS INC (BOU56) · THE RABBIT - OUTDOOR CAMERA19,900.00Open encumbrance · Non-conforming
06/10/2026open26-01242BOUNDLESS SECURITY SYSTEMS INC (BOU56) · POLE MOUNT POWER SUPPLY1,600.00Open encumbrance · Non-conforming
07/13/202613088526-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 7/3/26 MEDICAL DIR SRVCS JULY1,000.00Paid · Unverified
07/21/2026open26-01558STRYKER SALES, LLC (STR90) · POWER-PRO PROCARE4,271.25Open encumbrance · Non-conforming
07/21/2026open26-01558STRYKER SALES, LLC (STR90) · 6507 POWER PRO 2 EQUIPMENT40,175.80Open encumbrance · Non-conforming
07/21/2026open26-01558STRYKER SALES, LLC (STR90) · TRADE IN CREDIT-2,000.00Open encumbrance · Non-conforming
07/21/2026open26-01558STRYKER SALES, LLC (STR90) · STAIR-CHAIR PRO MODEL 62525,457.60Open encumbrance · Non-conforming
07/21/2026open26-01558STRYKER SALES, LLC (STR90) · SHIPPING (STAIR CHAIR)68.22Open encumbrance · Non-conforming
07/21/2026open26-01558STRYKER SALES, LLC (STR90) · SHIPPING (COT)567.60Open encumbrance · Non-conforming
08/10/202613107726-00147MATTHEW J. LETIZIA, DO, INC (MAT78) · 7/31/26 MEDICAL DIR SRVCS AUG1,000.00Paid · Unverified
Total paid26,009.24
Conforming abatement spending1,749.40
Vendors

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 $20,000.00, the largest payee total. Solid is the opioid account. Hatched is every other fund.

MATTHEW J. LETIZIA, DO, INC (MAT78)20,000.00 20,000.00 from the opioid account
EZ FLEX SPORT MATS (EZF45)4,259.84 4,259.84 from the opioid account
RX DESTROYER (RXD15)1,749.40 1,749.40 from the opioid account
Documents · 14
ledgerBudget Detail Inquiry, account 4-01-25-241-215, Professional Services - Med Director, from the account's start to 09/02/2026, printed 09/02/202609/02/2026Open
ledgerBudget Detail Inquiry, account G-02-42-022-014, National Opioid Settlement Fund Trust, from the account's start to 09/02/2026, printed 09/02/202609/02/2026Open
vendor historyCheck Register By Vendor Id, Matthew J. Letizia, DO, Inc., all checking accounts, check dates 01/01/2018 to 12/31/2026, printed 09/02/202609/02/2026Open
vendor historyCheck Register By Vendor Id, Rx Destroyer, all checking accounts, check dates 01/01/2018 to 12/31/2026, printed 09/02/202609/02/2026Open
ledgerBudget Transaction Audit Trail, account G-02-42-022-014, National Opioid Settlement Fund Trust, 01/01/2022 to 05/29/2026, printed 05/29/202605/29/2026Open
ledgerRevenue Transaction Audit Trail, account 2-01-16-000-001, MRNA - Misc, 01/01/2022 to 12/31/2022, printed 05/29/202605/29/2026Open
ledgerRevenue Transaction Audit Trail, account G-02-10-022-010, National Opioid Settlement Fund Trust, 01/01/2022 to 05/29/2026, printed 05/29/202605/29/2026Open
contractMedical director contract records, 2026, Consulting Agreement dated 01/03/2026 with exhibits, Resolution R 2-2026 with its 2026 expenditure schedule and Purchase Order 26-0014701/03/2026Open
contractMedical director contract records, 2025, Resolution R 114-2025, Purchase Order 25-00472, invoice letter of 03/07/2025 and blanket increase form of 05/12/202503/24/2025Open
contractMedical director contract records, 2024, Consulting Agreement dated 04/16/2024 with exhibits, proposal letter, Fire Department consulting agreement dated 02/01/2024, duties schedule, Resolution R 84-2024 and Purchase Order 24-0116304/16/2024Open
dhs reportNJ DHS 2023 Opioid Abatement Report, FY2023, Madison Borough, State ID NJ121Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2024, Madison Borough, State ID NJ121Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2025, Madison Borough, State ID NJ121Open
dhs reportNJ DHS Opioid Settlement Funding Report, FY2026, Madison Borough, State ID NJ121Open

All documents are public records produced by the jurisdiction. Titles are the documents' own.

Records and timeline
Timeline

No dated event is published for this jurisdiction yet.

05/28/2026Records produced
Records produced in part
Correction from Madison

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

Can 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 Madison tell the State it spent the money on?

It certified 4 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

Related

PatternsSurveillance technology
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FGrade F · provisionalMorristown200,000.00
BGrade B · provisionalMount Olive Township12,881.71
FGrade F · provisionalRoxbury Township12,750.00
FGrade FFlorham Park6,653.40
DGrade DJefferson Township3,550.65
County pageRankings

Articles about this town

  1. ReportMadison10/03/2026

    Madison

    Every spending figure Madison reported to the State matches its settlement account to the cent, but the FY2026 report counts a 28,500.00 order for an outdoor camera with a traffic cone concealment among its committed funds and never says what the order buys.

All articles