Point Pleasant
- 01Replaced police defibrillators with settlement money68,178.79
- 02Moved police LEAD graduation T-shirts onto the fund2,246.75
- 03Certified a defibrillator replacement as a new program27,068.40
- 04Certified 166,885.00 encumbered with no program yet166,885.00
What the reports say,
and what the books show.
Point Pleasant has received $251,836.14 in opioid settlement funds and spent $70,425.54 of it. Its largest single year difference between the report and the books is $2,246.75.
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
- $0.00
filed
- Programs listed
- none
- Amount expended
- $0.00
- Unspent on hand
- $166,885.00
- Received to date
- $166,885.00
filed
- Program name
- Defibrillator Units for Police, OEM and First Aid
- Recipient
- Borough of Point Pleasant
- Recipient category
- First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $27,068.40
- Unspent on hand
- $139,816.60
- Received to date
- $214,873.94
filed
- Program name
- Defibrillators for first responders to aid overdose victims
- Recipient
- First Aid, Fire and Police
- Recipient category
- County or Municipality (including Departments and Municipal Alliances); First Responders, Law Enforcement, and Emergency Services
- Amount expended
- $29,868.59
- Unspent on hand
- $189,957.69
- Received to date
- $251,836.14
12 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 the first of these purchases to the State as a new program.
It replaced equipment the Borough already had. The Borough bought police defibrillators from its capital budget before it spent any settlement money. General capital account 04-2018-201802-4028-43-04233, Ordinance 2018-02, Equipment-Police, object Defibrillator, was appropriated at 18,400.00. From it the Borough paid Physio-Control, Inc. 17,986.00 on check 1440 on 09/04/2018 for LIFEPAK defibrillators for Police, and Stryker Sales Corporation 396.00 on check 1850 on 07/25/2022 for defibrillation electrodes for Police. From police capital account 04-2016-201607-4028-43-04024 it paid Physio-Control 4,207.80 on check 1958 on 01/08/2024 for defibrillators. On 05/19/2025 check 19537 paid Stryker 27,068.40 from opioid account 01-9999-0120-0000-2-09280 for ten LIFEPAK CR2 defibrillators for Police, net of a 4,000.00 credit for the trade-in of a Stryker LIFEPAK the Borough already owned. Two more Stryker orders were paid from the opioid account. PO 20251196, Defibrillators, 29,868.59 on check 20220 on 01/12/2026. PO 20251380, 11,241.80 on check 20830 on 08/17/2026. On 10/06/2025 the Borough raised PO 20251380 on the opioid account and Stryker PO 20251374, Equipment for Ambulance, 8,840.69, on capital account 04-2024-202410-4156-50-04193. The FY2025 report describes the program as replacing end of life defibrillators with new units. N.J.S.A. 26:2G-39(f) bars settlement money from supplanting existing local spending. No overdose program using the defibrillators is documented.
funding-source-substitution · 8 documents · 10/03/2026JCM Associates, LLC has supplied the Police Department's LEAD graduation T-shirts and certificates for years, and the Borough paid for them from other funds.
1,814.50 in 2018, 1,758.00 in 2019 and 1,609.50 in 2020 came from trust account 31-9999-0225-0240-2-00000. 1,866.50 on 04/10/2023, 2,184.89 on 04/08/2024 and 1,870.90 on 04/14/2025 came from the police operating line 0125-0240 of the Current Fund. The six orders total 11,104.29. On 04/20/2026 check 20462 paid JCM 2,246.75 from opioid account 01-9999-0120-0000-2-09280 for the same order, described as Police, LEAD graduation, 243 T-shirts 2,004.75, three packs of certificates 117.00 and shipping 125.00. The Borough produced no JCM history for 2021 or 2022. N.J.S.A. 26:2G-39(f) bars settlement money from supplanting existing local spending.
funding-source-substitution · 3 documents · 09/23/2026The FY2025 report answers Yes to question 16, that the Borough funded a new program in the year.
The program is Defibrillator Units for Police, OEM and First Aid, funded and launched 05/19/2025 at 27,068.40. The same program page describes it as replacing end of life defibrillators with new units. The purchase behind it, Stryker PO 20250637 paid on check 19537 on 05/19/2025, carries a 4,000.00 credit for the trade-in of a Stryker LIFEPAK. The Borough's capital records show LIFEPAK defibrillators bought for Police in 2018 on a capital line whose object is Defibrillator, and more defibrillators bought on police capital in 2024. The report certifies the replacement of existing equipment as a new program. No overdose program using the defibrillators is documented, and defibrillators are not among the uses Exhibit E lists.
false-certification · 5 documents · 09/23/2026The FY2024 report certifies 166,885.00 received in the year, 166,885.00 received since 2022, 166,885.00 appropriated or encumbered but not yet spent, and 166,885.00 unspent or uncommitted on hand.
The same money is reported as committed and uncommitted at once. The same report says the Borough had not spent any money yet and was working on a program with its police department. The first purchase order in the record against opioid expenditure account 01-9999-0120-0000-2-09280 is Stryker PO 20250637, dated 03/28/2025, nine months after the reporting year closed. The FY2025 report certifies 0.00 encumbered and 27,068.40 spent, so no 166,885.00 commitment carries into the next year.
fake-encumbrance · 4 documents · 09/23/2026The FY2025 report files the defibrillator program under primary category Recovery Supports, with Harm Reduction and Overdose Prevention and Treatment as other categories.
The order it pays for is ten LIFEPAK CR2 semi-automatic defibrillators, ten QUIK-STEP pacing, ECG and defibrillation sets and ten emergency response kits, for Police, the Office of Emergency Management and the First Aid Squad. The report's own statement of impact is to ensure first responders have the appropriate tools to aid those in medical need. No naloxone, treatment or recovery service appears on the order. No overdose program using the defibrillators is documented. Defibrillators are not among the uses Exhibit E lists.
program-misclassification · 3 documents · 09/23/2026The FY2025 report certifies 47,988.94 received between 07/01/2024 and 06/30/2025.
That figure is exactly four receipts on revenue account 01-0999-0330-0003. 3,631.13 on 04/24/2025, 13,410.52 on 06/24/2025, 26,744.36 on 08/19/2025 and 4,202.93 on 08/21/2025. The last two, 30,947.29 together, arrived after the year closed. The receipts the account shows inside the year total 54,531.68. Two of them, 5,560.32 on 09/18/2024 and 4,816.78 on 10/17/2024, are counted in no report. The FY2024 figure of 166,885.00 is 0.27 below the five receipts from 12/07/2023 through 08/06/2024, and the last of those, 27,112.93, falls in FY2025. Receipts inside the FY2024 window total 139,772.34.
certified-receipts-do-not-match-cash · 3 documents · 09/23/2026The FY2025 report certifies 139,816.60 unspent on hand.
That is the FY2024 received figure of 166,885.00 less the FY2025 spending of 27,068.40, to the cent. It leaves out every receipt of the FY2025 year, including the 47,988.94 the same report counts as received. By the report's own cumulative receipts of 214,873.94 less 27,068.40, the figure would be 187,805.54. Revenue account 01-0999-0330-0003 shows 194,304.02 received through 06/30/2025. Less the 27,068.40 spent, 167,235.62 was on hand.
unspent-misstated · 3 documents · 09/23/2026Between 07/01/2025 and 06/30/2026 the opioid account paid 32,115.34.
Stryker Sales Corporation received 29,868.59 for defibrillators on check 20220 on 01/12/2026. JCM Associates received 2,246.75 for police LEAD graduation T-shirts and certificates on check 20462 on 04/20/2026. The FY2026 report, published 10/01/2026, certifies 29,868.59 spent (p1, Q6), and its one program is the defibrillators (p4 to p6). The JCM payment is in no figure the report certifies. Certified spending is 2,246.75 below the books. A further 11,241.80 to Stryker on check 20830 on 08/17/2026 falls in the FY2027 reporting year.
unreported-spending · 5 documents · 10/03/2026From the first payment on 05/19/2025 through 08/28/2026 the opioid account paid 70,425.54 on four checks.
68,178.79 went to Stryker Sales Corporation for defibrillators and related equipment. 2,246.75 went to JCM Associates for police LEAD graduation T-shirts and certificates. No payment went to treatment, recovery services, naloxone or prevention programming. The FY2025 report certifies the first defibrillator order as a new Recovery Supports program. The Borough paid for both kinds of item from capital, trust or police operating money before it spent any settlement money. No overdose program using the defibrillators is documented. The reserve for opioid settlement held 189,957.69 at 08/28/2026.
non-conforming-spending · 5 documents · 10/03/2026The FY2026 report certifies one new program, Defibrillators for first responders to aid overdose victims, under primary category Treatment (p4 to p6).
It names First Aid, Fire and Police as the recipients. It certifies 29,868.59 spent of 30,000.00 funded on 01/01/2026 and counts 0 people served (p5). Its only performance measure is replacing old, outdated and unserviceable units with new ones (p6). The opioid account paid Stryker Sales Corporation 29,868.59 on check 20220 on 01/12/2026 on purchase order 20251196, the whole certified figure. The report names the item plainly but files it as treatment for overdose victims. A replacement cycle for first responder defibrillators is not treatment, and no listed use covers it. The Borough bought police defibrillators on capital accounts in 2018 and 2024, before it spent any settlement money. No overdose program using the units is documented.
program-misclassification · 5 documents · 10/03/2026The FY2026 report certifies 7,093.61 appropriated or encumbered but not yet spent (p2, Q7).
That is the year's certified receipts of 36,962.20 less its certified spending of 29,868.59, to the cent (p1). The program page gives a second figure, 131.41 encumbered, which is the program's 30,000.00 funding less the 29,868.59 spent (p5). The Borough's transaction report gives a third. Stryker purchase order 20251380 was encumbered on the opioid account at 11,414.84 and was still open on 06/04/2026. The Borough paid it 11,241.80 on check 20830 on 08/17/2026, after the year closed. The open order on the books is larger than either certified figure. The certified encumbrance is arithmetic on receipts, not a count of what the Borough had committed.
self-contradiction · 3 documents · 10/03/2026The FY2026 report certifies 36,962.20 received between 07/01/2025 and 06/30/2026 (p1, Q1).
That is five receipts on revenue account 01-0999-0330-0003, 26,744.36 on 08/19/2025, 4,202.93 on 08/21/2025, 307.57 on 11/10/2025, 3,561.28 on 05/06/2026 and 2,146.06 on 06/22/2026. The first two, 30,947.29 together, are also inside the 47,988.94 the FY2025 report certifies as received. The FY2026 report certifies 251,836.14 received since 2022 (p1, Q3). That is the FY2025 report's 214,873.94 plus 36,962.20, so the 30,947.29 is counted twice. The revenue account shows 231,266.22 received through 06/30/2026. The certified total is 20,569.92 higher. That is the 30,947.29 counted twice, less 10,377.10 of FY2025 receipts no report counts and a 0.27 difference in the FY2024 figure.
certified-receipts-do-not-match-cash · 4 documents · 10/03/2026Patterns this jurisdiction appears in: Funding-source substitution · Fake encumbrances · Police vehicles and gear
The ledger, as printed.
Account 01-0999-0330-0003, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 12/07/2023 | 232688 | Revenue receipt | 60,228.21 | Receipt | |
| 05/06/2024 | 240986 | OPIOD SETTLEMENT (5CKS) (as printed) | 56,504.65 | Receipt | |
| 05/06/2024 | 240987 | OPIOID SETTLEMENT (2CKS) (as printed) | 10,969.87 | Receipt | |
| 06/24/2024 | 241352 | OPIOD SETTLEMENT (as printed) | 12,069.61 | Receipt | |
| 08/06/2024 | 241809 | OPOID SETTLEMENT (as printed) | 27,112.93 | Receipt | |
| 09/18/2024 | 242085 | opoid settlement (as printed) | 5,560.32 | Receipt | |
| 10/17/2024 | 242394 | OPIOD SETTLEMENT (as printed) | 4,816.78 | Receipt | |
| 04/24/2025 | 250971 | OPIOD SETTLEMENT (as printed) | 3,631.13 | Receipt | |
| 05/19/2025 | 19537 | 20250637 | STRYKER SALES CORPORATION · POLICE. QUOTE 11066777. 10 LIFEPAK CR2 DEFIBRILLATOR SEMI-AUTOMATIC 8YR WARRANTY $28,732.00. 10 QUIK-STEP PACING/ECG/DEFIBRILLATION 4 YRS $1,485.20 | 13,534.20 | Paid · Non-conforming |
| 05/19/2025 | 19537 | 20250637 | STRYKER SALES CORPORATION · 10 KIT/EMERGENCY RESPONSE $416.00. TRADE-IN STRYKER LIFEPAK TOWARDS PURCHASE $4,000.00 | 13,534.20 | Paid · Non-conforming |
| 06/24/2025 | 251827 | OPOID SETTLEMENT (as printed) | 13,410.52 | Receipt | |
| 08/19/2025 | 252508 | OPIOID SETTLEMENT (as printed) | 26,744.36 | Receipt | |
| 08/21/2025 | 252507 | opid settlement (as printed) | 4,202.93 | Receipt | |
| 11/10/2025 | 253410 | OPIOID SETTLEMENT (as printed) | 307.57 | Receipt | |
| 01/01/2026 | STRYKER SALES CORPORATION · EN STRYKER SALES CORPORATION | 11,414.84 | Journal · Non-conforming | ||
| 01/01/2026 | STRYKER SALES CORPORATION · EN STRYKER SALES CORPORATION | 29,868.59 | Journal · Non-conforming | ||
| 01/12/2026 | 20220 | STRYKER SALES CORPORATION · PC STRYKER | 29,868.59 | Paid · Non-conforming | |
| 03/13/2026 | JCM ASSOCIATES, LLC · EN JCM ASSOCIATES, LLC | 2,246.75 | Journal · Non-conforming | ||
| 04/20/2026 | 20462 | JCM ASSOCIATES, LLC · PC JCM ASSOCIATES | 2,246.75 | Paid · Non-conforming | |
| 05/06/2026 | 261480 | Revenue receipt | 3,561.28 | Receipt | |
| 06/22/2026 | 262040 | OPIOID SETTLEMENT | 2,146.06 | Receipt | |
| 07/30/2026 | 262479 | OPIOID SETTLEMENT | 14,632.06 | Receipt | |
| 08/05/2026 | 262596 | opiod settlememt (as printed) | 7,736.06 | Receipt | |
| 08/05/2026 | 262597 | OPIOID SETTLEMENT | 4,376.24 | Receipt | |
| 08/05/2026 | 262598 | OPIOID SETTLEMENT | 4,243.92 | Receipt | |
| 08/17/2026 | 20830 | 20251380 | STRYKER SALES CORPORATION · INVOICE 9211871696DM. QUOTE 11117353. SOURCEWELL CO-OP #041823-STY. ACCOUNT 172718 | 11,241.80 | Paid · Non-conforming |
| Total paid | 70,425.54 | ||||
| Conforming abatement spending | 0.00 |
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 $68,178.79, 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 Point Pleasant 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
Point Pleasant Borough
Point Pleasant Borough spent 70,425.54 of opioid settlement money on police defibrillators and police LEAD graduation T-shirts, both of which it had paid for from other funds before. It reported the defibrillators to the State as a new Recovery Supports program.