Westfield
- 01Certified one order three times, once before it existed1,500.00
- 02Reported 46,383.68 more on hand than it ever received46,383.68
- 03Certified 17,500.00 for outreach work that cost 9,800.007,700.00
- 04In FY2024, reported 78,053.88 more on hand than received78,053.88
What the reports say,
and what the books show.
Westfield has received $88,935.80 in opioid settlement funds and spent $47,289.20 of it. Its largest single year difference between the report and the books is $9,115.12.
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
- $37,327.22
filed
- Program name
- Opioid Educational Materials
- Recipient
- Town of Westfield
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 2
- Amount expended
- $18,458.05
- Unspent on hand
- $126,223.93
- Received to date
- $48,170.05
filed
- Program name
- Drug Disposal Pouches
- Recipient
- Town of Westfield
- Recipient category
- County or Municipality (including Departments and Municipal Alliances)
- Programs listed
- 5
- Amount expended
- $26,880.52
- Unspent on hand
- $21,508.15
- Received to date
- $59,373.72
filed
- Program name
- Hill Speaks
- Programs listed
- 4
- Amount expended
- $11,150.00
- Unspent on hand
- $135,319.48
- Received to date
- $88,935.80
4 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 FY2024 report covers 07/01/2023 to 06/30/2024.
It certifies a program named Opioid Educational Materials at 2,758.05 expended, funded 04/01/2024 (p4), and certifies 1,500.00 appropriated or encumbered but not yet spent (p1). Six ledger lines make the 2,758.05 to the cent. They are Journeyworks Publishing 165.00, check 93595 on 03/26/2024, Positive Promotions 183.50 and 26.95, check 93924 on 04/30/2024, Prevention Action Alliance 767.48, check 93928 on 04/30/2024, and 115.12, check 94685 on 07/26/2024, and C2R Global Manufacturing 1,500.00 on purchase order 24-02354 line 1, check 95322 on 10/08/2024. The C2R line was first encumbered on 07/23/2024, 23 days after the period closed. On 06/30/2024 the account audit trail shows two open orders, a Speak Sobriety order for 8,200.00, voided 07/23/2024, and the 115.12 shipping line. Neither is 1,500.00. The FY2025 report counts the same line a third time. It certifies Drug Disposal Pouches at 3,757.80, funded 07/23/2024, the day the C2R order was created (p5). The four C2R payments total 3,758.43. Without the 1,500.00 line they total 2,258.43, short of the certified figure. One 1,500.00 payment is certified as spent in FY2024, as encumbered in FY2024 and as spent in FY2025.
misreported-expenditure · 5 documents · 10/04/2026The FY2026 report certifies 88,935.80 received since the distribution began in 2022, with 0.00 of interest (p1).
It certifies 135,319.48 of unspent funds on hand (p2). That is 46,383.68 more than every dollar the Town says it received. The Town's four reports certify 56,488.57 spent, 0.00 in FY2023, 18,458.05 in FY2024, 26,880.52 in FY2025 and 11,150.00 in FY2026. Received less certified spent is 32,447.23. The FY2025 report certified 21,508.15 on hand. Adding the 29,562.08 received in FY2026 and taking out the 11,150.00 spent gives 39,920.23, not 135,319.48. The Town's general ledger carries the reserve 4-01-550-084, Res. Opioids Settlement Fund Trust, at 116,027.55 credit with no activity from 11/01/2025 to 08/28/2026. The reserve alone is above the 88,935.80 the report says the Town received. The received figure and the on-hand figure cannot both be true.
self-contradiction · 3 documents · 10/04/2026The FY2024 report covers 07/01/2023 to 06/30/2024.
It certifies 7,500.00 of administrative expense, funding for an outreach coordinator to help residents find support, and counts it in the 18,458.05 spent (p1). The FY2025 report certifies a program named Outreach Support at 10,000.00 spent, funded 07/01/2024, launched 07/08/2024 and paid bi weekly July to September (p7). The books show one outreach cost. The reserve 4-01-550-084 carries four Opioid Payroll postings, 2,500.00 on 08/23/2024, 2,500.00 on 09/06/2024, 2,300.00 on 09/20/2024 and 2,500.00 on 10/04/2024, 9,800.00 in all. The payroll register shows one hourly worker paid for 196 hours on those pay dates. The payroll account 4-01-55-900-266 holds 9,800.00 and nothing more through 08/28/2026. No produced account shows a payroll or administrative charge from 01/01/2024 to 06/30/2024. The Town did not produce its accounts for 07/01/2023 to 12/31/2023. By the FY2025 report the outreach program was funded the day after FY2024 closed. The two reports certify 17,500.00 for outreach. The books show 9,800.00, all paid in FY2025.
misreported-expenditure · 5 documents · 10/04/2026The FY2024 report certifies 48,170.05 received since the distribution began in 2022, with 0.00 of interest (p1).
It certifies 126,223.93 of unspent funds on hand (p1). That is 78,053.88 more than every dollar the Town says it received. The same report certifies 18,458.05 spent in FY2024, and the FY2023 report certifies 0.00 spent through 06/30/2023 (p1). Received less certified spent is 29,712.00. One year later the FY2025 report certifies 21,508.15 on hand. The received figure and the on-hand figure cannot both be true.
self-contradiction · 3 documents · 10/04/2026Patterns this jurisdiction appears in: Fake encumbrances
The ledger, as printed.
Account 4-01-55-900-261, as printed from the jurisdiction's own accounting system. Classification follows the Exhibit E gates.
| Date | Check | PO | Payee and description | Amount | Class |
|---|---|---|---|---|---|
| 03/26/2024 | 93595 | 24-00794 | JOURNEYWORKS PUBLISHING · BROCHURES | 165.00 | Paid · Unverified |
| 04/30/2024 | 93895 | 24-01203 | HILL SPEAKS LLC · COMMUNITY EVENT SPEAKER | 8,200.00 | Paid · Unverified |
| 04/30/2024 | 93924 | 24-00926 | POSITIVE PROMOTIONS, INC. · HEALTH EVENT SUPPLIES | 183.50 | Paid · Unverified |
| 04/30/2024 | 93924 | 24-00926 | POSITIVE PROMOTIONS, INC. · SHIPPING AND HANDLING | 26.95 | Paid · Unverified |
| 04/30/2024 | 93928 | 24-00930 | PREVENTION ACTION ALLIANCE INC · COMMUNITY EVENT SUPPLIES | 767.48 | Paid · Unverified |
| 07/26/2024 | 94685 | 24-00930 | PREVENTION ACTION ALLIANCE INC · SHIPPING & HANDLING | 115.12 | Paid · Unverified |
| 08/23/2024 | Opioid Payroll 08/23/2024 | 2,500.00 | Paid · Unverified | ||
| 09/06/2024 | Opioid Payroll 09/06/2024 | 2,500.00 | Paid · Unverified | ||
| 09/20/2024 | Opioid Payroll 09/20/2024 | 2,300.00 | Paid · Unverified | ||
| 10/04/2024 | Opioid Payroll 10/04/2024 | 2,500.00 | Paid · Unverified | ||
| 10/08/2024 | 95322 | 24-02354 | C2R GLOBAL MANUFACTURING, INC. · HEALTH EVENT SUPPLIES | 1,500.00 | Paid · Unverified |
| 10/08/2024 | 95375 | 24-03126 | PARTNERS IN PREVENTION · YOUTH LEADERSHIP TRAINING | 2,500.00 | Paid · Unverified |
| 12/17/2024 | 95886 | 24-02354 | C2R GLOBAL MANUFACTURING, INC. · SHIPPING | 248.80 | Paid · Unverified |
| 02/25/2025 | 96520 | 25-00327 | EDUCATIONAL TRAINING & · COMMUNITY PROGRAMS SUPPLIES | 222.72 | Paid · Unverified |
| 02/25/2025 | 96543 | 25-00328 | JOURNEYWORKS PUBLISHING · HEALTH EDUCATION PAMPLETS | 150.00 | Paid · Unverified |
| 03/11/2025 | 96688 | 25-00501 | HILL SPEAKS LLC · Student Breakout Sessions | 4,000.00 | Paid · Unverified |
| 03/11/2025 | 96688 | 25-00501 | HILL SPEAKS LLC · Travel Expenses | 250.00 | Paid · Unverified |
| 03/11/2025 | 96688 | 25-00501 | HILL SPEAKS LLC · Student Assembly Program | 4,000.00 | Paid · Unverified |
| 03/11/2025 | 96688 | 25-00501 | HILL SPEAKS LLC · Know the Law Program | 2,000.00 | Paid · Unverified |
| 06/24/2025 | 97643 | 25-01656 | C2R GLOBAL MANUFACTURING, INC. · PROGRAM SUPPLIES | 1,875.00 | Paid · Unverified |
| 06/24/2025 | 97643 | 25-01656 | C2R GLOBAL MANUFACTURING, INC. · SHIPPING | 134.63 | Paid · Unverified |
| 09/30/2025 | 98562 | 25-03092 | PARTNERS IN PREVENTION · Peer Leadership Conference | 200.00 | Paid · Unverified |
| 11/25/2025 | 99084 | 25-03887 | PARTNERS IN PREVENTION · SEMINAR LEADERSHIP CONFERENCE | 500.00 | Paid · Unverified |
| 11/25/2025 | 99084 | 25-03887 | PARTNERS IN PREVENTION · SEMINAR LEADERSHIP CONFERENCE | 2,250.00 | Paid · Unverified |
| 06/09/2026 | 100828 | 26-00499 | HILL SPEAKS LLC · EVENT AT WESTFIELD MIDDLE SCH. | 8,200.00 | Paid · Unverified |
| Total paid | 47,289.20 | ||||
| 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 $26,650.00, 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 Westfield tell the State it spent the money on?
It certified 11 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
Town of Westfield
Westfield certified one 1,500.00 order three times, certified 17,500.00 for outreach work its books put at 9,800.00, and twice reported more money on hand than it says it ever received.