New Jersey Office of the State Comptroller

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Official account of New Jersey's Office of the State Comptroller. Advancing transparency, efficiency, and accountability in government. New Jersey's watchdog. nj.gov/comptroller

Government building icon, arrow icon, email icon with text: Stay informed. Sign up for OSC’s newsletter. url and logo of the New Jersey Office of the State Comptroller
Photo of Acting State Comptroller Shirley U. Emehelu with text: Follow Acting State Comptroller Shirley U. Emehelu! @shirleyemehelu
Graphic: Reforms to NJ’s outdated lifeguard pension system are now law.
OSC leadership with Acting State Comptroller Shirley U. Emehelu before the New Jersey Senate Budget and Appropriations Committee hearing.
Combating Fraud, Waste, & Abuse in NJ Medicaid Icons representing healthcare, documents, analysis, and investigation Logo and url of the New Jersey Office of the State Comptroller (nj.gov/comptroller)
New Jersey Acting State Comptroller Shirley U. Emehelu and Medicaid Fraud Division Director Josh Lichtblau joined AARP New Jersey for a Tele Town Hall to discuss ways to protect older New Jerseyans from fraud and financial abuse.
In partnership with AARP NJ Live Tele-Town Hall: Fraud Prevention Photos of speakers with text Shirley Emehelu New Jersey Acting State Comptroller Josh Lichtblau Director Medicaid Fraud Division April 22 | 10 AM Call in (855) 962-1118 Logo and url of the New Jersey Office of the State Comptroller Nj.gov/comptroller
Image: New Jersey Acting State Comptroller Shirley U. Emehelu, New Jersey State Commission of Investigation Executive Director Bruce Keller, and leadership from OSC and SCI convene to coordinate efforts on shared priorities.
Graphic: Chairs lined up in a row with text: Join our team. Logo of the New Jersey Office of the State Comptroller
Image: Photo of New Jersey Acting State Comptroller Shirley U. Emehelu, New Jersey Attorney General Jennifer Davenport, and Acting New Jersey State Police Superintendent Jeanne Hengemuhle standing with team members from both agencies during a meeting on strengthening inter agency collaboration.
Photo of New Jersey Acting State Comptroller Shirley U. Emehelu Transparency. Accountability. Public Engagement. Invite New Jersey Acting State Comptroller Shirley U. Emehelu to speak at your event.
transparency [tran(t)s ˈper ən(t) sē] noun. 1.Clarity and openness that make information easy to find, understand, and evaluate. 2.Visibility into how decisions are made and how public dollars are used. URL and logo of the New Jersey Office of the State Comptroller
“Transparency protects public funds from waste, misuse, and mismanagement of public dollars. New Jersey's taxpayers have a right to know their money is being spent lawfully and in service of the public good." -- Shirley U. Emehelu, New Jersey Acting State Comptroller Logo of the New Jersey Office of the State Comptroller
Graphic with text: "What Happens During an OSC Audit" and the Six Phases: OSC and Auditee Meet Audit Survey Field Work Final Meeting Publication of Audit Follow Up Url and Logo of The New Jersey Office of The State Comptroller
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Stay informed. Sign up for OSC’s newsletter. url and logo of the New Jersey Office of the State Comptroller
OSC employees volunteered during their lunch hour to pack lunch bags for Trenton Area Soup Kitchen.
Graphic image of a life preserver with text. Text: New law changes lifeguard pension rules Modernizing a 1928 law creates an opportunity for towns to manage costs. URL and logo of the New Jersey Office of the State Comptroller
Graphic image of a calendar with text: Feb. 25 Save the Date Medicaid Compliance Webinar URL and logo of the New Jersey Office of the State Comptroller
Photo: Acting State Comptroller Shirley U. Emehelu speaking at a networking reception hosted by Rutgers University's Center for American Women and Politics. Image used with permission from the Center for American Women and politics.
“Democracy is not a state, it is an act, and each generation must do its part.” —John Lewis, Civil Rights Leader and U.S. Congressman Logo of the New Jersey Office of the State Comptroller
Shirley U. Emehelu is sworn in as New Jersey Acting State Comptroller by the Hon. Zahid N. Quraishi, U.S.D.J., while her family looks on.
Image: OSC Letter to the Educational Services Commission of New Jersey directing it not to proceed with proposed public contracts or extend current contracts.
Photo of Kevin Walsh, New Jersey Acting State Comptroller, whose term ends this month. Image: Thomas P. Costello/Asbury Park Press
Image: Photo of a spreadsheet showing negative entries with hundred dollar bills and a pen.
Photo: College Achieve Greater Asbury Park Charter School
A Year of Impact OSC protects Medicaid dollars and holds providers accountable.$132.4m Medicaid dollars recovered by OSC in fiscal year 2025. $1 million Medicaid dollars recovered by OSC over a decade. 44 Hospitals, clinics, and other Medicaid providers with deficiencies in their policies and processes were required to submit corrective action plans. 179 Providers were excluded from the New Jersey Medicaid program. $20 Billion in Public Contracts 1,089 Contracts logged by OSC staff attorneys in fiscal year 2025. 292 contracts valued over $12.5 million 66% of high-value contracts required changes so that the contracting process complied with the law. OSC Fielded 2,383 Tips Calls to OSC's hotline are answered, logged, and triaged by a dedicated, experienced investigator. Many investigations begin with tips. Some tips are referred to the appropriate state, county, or federal agency for follow-up. nj.gov/comptroller
2026 Happy New Year logo of the New Jersey Office of the State Comptroller
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Image: Photo of a tray that has fallen onto the floor at Deptford Center for Rehabilitation and Healthcare, a nursing home in New Jersey
A collage of headlines from newspapers and government agencies in New Jersey and across the nation about the systemic issues in Medicaid-funded nursing homes.
Image: Photo of Deptford Center for Rehabilitation and Healthcare
Image: Screenshot of SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION decision
Image: Videos from Street Cop Training's October 2021 event that hundreds of New Jersey law enforcement officers attended
Image: Letter from New Jersey Attorney General Matthew Platkin ordering every officer who attended Street Cop Training's October 2021 event to be retrained.
Image: Text from OSC's report on Palisades Park
Image: Text from OSC's report on Palisades Park
Image: Text from OSC's Palisades Park Report
Text from the report: The broker was paid by the district at a flat rate for the services provided; however, the district later discovered the broker was also receiving commissions from the health and prescription providers as a percentage of the premiums billed, which was not disclosed in the contract as required by N.J.A.C. 11:17B-3.1. While not uncommon in the insurance industry, the commission-based arrangement gives the broker no incentive to recommend less costly alternatives because it earns more when the district pays more for benefits.
Chart comparing premiums paid and showing savings
Document from the New Jersey Office of the State Comptroller regarding a Medicaid Provider Application status.
Document from the New Jersey Office of the State Comptroller regarding a Medicaid Provider Application status.
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Protect public dollars. Report what you know. Submit a confidential tip 1-855-OSC-TIPS comptrollertips@osc.nj.gov bit.ly/OSCTips url and logo of the New Jersey Office of the State Comptroller
Early voting starts today! [Graphic of a ballot box] Logo of the New Jersey Office of the State Comptroller
Legislature. Due to the risks of unauthorized consolidation of control of the core public function of managing and operating health insurance funds by a private entity and improper use of government resources, which can lead to corruption, reduced accountability, and diminished public services, in addition to the referrals detailed above, OSC recommends that the Legislature adopt legislation that requires greater oversight and tighter regulation of insurance funds to prevent the risky blurring between public and private functions and resources that has been identified in this Report.
A partner organization of the broker, with common management and office location, serves as Program Manager for the HIF in which the district participates, earning average annual compensation of $2.7 million in 2022 and 2023 according to the HIF’s audited financial statements. The broker may lack independence to perform the cost comparison because it benefits financially if the district continues with its current coverage.
Using actual plan enrollment data from the district’s human resources system for calendar years 2022 through 2024, we calculated medical and prescription drug benefits premiums under the district’s plan and under comparable plans offered by the SEHBP. We determined that the district would have saved approximately $7.5 million (12.6 percent) had it participated in the SEHBP. This includes average annual savings of $1.7 million (10.2 percent) for health benefits and $827,000 (23.7 percent) for prescription drug benefits. Approximately 15.7 percent of these savings would have been passed on to district employees through reduced employee contributions. We saw no evidence that the broker recommended or that the district participated in the more cost-effective plan.
Report Medicaid Fraud 1.8 Million Returned to New Jersey Medicaid 10 Providers Self-Disclosed in FY 2025 Logo of the office of the New Jersey Office of the State Comptroller