New Jersey Office of the State Comptroller

OSC remains committed to building a diverse, skilled workforce that serves the people of New Jersey.

She also shared her pride in being the first woman in this role, alongside the many talented women leaders at OSC who work every day to promote transparency and accountability in state government.

Emehelu expressed how honored she is to be nominated to serve as New Jersey's 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.

Acting State Comptroller Shirley U. Emehelu recently attended a networking reception hosted by @cawp-ru.bsky.social, an organization that promotes knowledge about women's participation in American 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

This Black History Month, OSC honors the legacy and memory of John Lewis, an icon of courage and justice whose commitment to civil rights and equality has inspired generations.

The Acting Comptroller is grateful to Governor Sherrill for her nomination and pledges to carry on the crucial work of ensuring accountability and transparency in New Jersey government.

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.

Acting State Comptroller Shirley U. Emehelu and the Hon. Zahid N. Quraishi, U.S.D.J. review the Oath of Allegiance and Oath of Office.

New Jersey Acting State Comptroller Shirley U. Emehelu poses for a photo with her family after her swearing in.

Today, Shirley U. Emehelu was sworn in as New Jersey's Acting State Comptroller by the Hon. Zahid N. Quraishi, U.S.D.J., with her family by her side.

Honoring Dr. Martin Luther King, Jr. and his commitment to justice and equality.

The decision follows ESCNJ's repeated failure to comply with New Jersey's public contracting laws despite more than a year of OSC guidance.

Read more: www.nj.gov/comptroller/...

Image: OSC Letter to the Educational Services Commission of New Jersey directing it not to proceed with proposed public contracts or extend current contracts.

Yesterday, OSC directed the Educational Services Commission of New Jersey (ESCNJ) 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

Grateful to the folks at The Asbury Park Press for the thoughtful conversation.

Appreciate the chance to look back on what OSC’s talented staff and I accomplished during my time as Comptroller.

https://bit.ly/4qnz90N

The 21 officers were involved in serious, often ongoing misconduct over many years.

Some faced criminal charges, or gave up their law enforcement jobs.

One had a child pornography charge and was later convicted.
www.nj.gov/comptroller/...

Image: Photo of a spreadsheet showing negative entries with hundred dollar bills and a pen.

NEW: An OSC investigation finds 21 members of PFRSNJ with histories of misconduct retired without required review to determine if they should forfeit part or all of their pension.

CMO-school arrangements are only subject to DOE examination and approval during the application process.

Read the report:
bit.ly/4jz9Ztr

Photo: College Achieve Greater Asbury Park Charter School

🆕 OSC investigation finds a charter school gave sweeping control to its vendor, violated contracting laws, and mismanaged funds.

Our report also exposes a gap in DOE's review process.

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

Protecting taxpayer dollars. Promoting integrity.

In FY 2025, OSC:

✅ Recovered $132M in Medicaid funds
✅ Reviewed 1,096 proposed public contracts
✅ Followed up on audits that led to millions in recovered funds

Get the full report: https://bit.ly/49C5xGY

2026 Happy New Year logo of the New Jersey Office of the State Comptroller

🎉 Happy New Year from the New Jersey Office of the State Comptroller!

Wishing a wonderful 2026 to New Jersey and beyond.

In 2025, OSC exposed:

🩺 $124M Medicaid fraud
🔍 $600K opioid fund misuse
⚠️ Conflicts in health insurance funds
🚔 $1M wasted on unconstitutional police training

Accountability matters. Transparency matters.
nj.gov/comptroller

New Jersey Office of the State Comptroller Advancing transparency and accountability as New Jersey's watchdog

It is literally in our statutes.

www.nj.gov/comptroller/...

NJ Senate president says he won't try again to limit comptroller's power • New Jersey Monitor Sen. Nicholas Scutari said he hasn't abandoned his plan to create a NJ inspector general to probe complaints against law enforcement.

This again. OSC IS the State’s Inspector General. This sounds like a backdoor attempt to do what Sen. Scutari was blocked from doing because of the public outcry.

newjerseymonitor.com/briefs/nj-se...

Image: School buses in a row

🚌 In August, OSC found 109 NJ school bus companies failed to submit driver safety documentation before the start of the school year Sept. 7, 2023.

Today’s follow-up shows 16 companies in 8 counties missed the deadline again.

The list of companies is here: https://bit.ly/4oXWch2

It’s time for real action.

NJ Senate Bill S1948 would provide transparency into the sorts of related entities that were involved in scams involving Medicaid funds, including the corporate affiliates and parent companies.

www.njleg.state.nj.us/bill-search/...

We issued recommendations to the Legislature and state agencies in that report.

www.nj.gov/comptroller/...

Not much has changed.

Almost exactly a year before, OSC issued a report showing astounding siphoning of public funds occurring in South Jersey Extended Care in Bridgeton, a nursing home owned by a straw owner. It was one in a network of ten nursing homes.

Image: Photo of a tray that has fallen onto the floor at Deptford Center for Rehabilitation and Healthcare, a nursing home in New Jersey

On December 10, we released a report detailing how the owners of two facilities in Hammonton and Deptford executed a years-long scheme to divert tens of millions in Medicaid funds to themselves, all the while understaffing the nursing homes.

www.nj.gov/comptroller/...

Headline after headline makes it clear: Medicaid-funded nursing homes face deep, systemic issues.

Exploitative nursing-home owners have built sophisticated systems that extract wealth from taxpayers through related party schemes that enrich themselves while hollowing out care.

Nursing Home Owners Pocketed Millions as Patients Suffered, Report Says

Too many of NJ’s Medicaid funded nursing homes are failing residents and wasting taxpayer dollars.

Our residents deserve to live in safe environments.

It’s time for the state to treat this as the urgent crisis it is.

www.nytimes.com/2025/12/10/n...

Full report: www.nj.gov/comptroller/...

Image: Photo of Deptford Center for Rehabilitation and Healthcare

NEW: An investigation by OSC finds that owners and associates of two Hammonton and Deptford nursing homes diverted tens of millions in Medicaid funds for personal gain. Residents were left to suffer.

OSC said the owners and associates should repay $124 million, plus penalties.

Image: Screenshot of SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION decision

Our subpoena power was challenged.

We won.

This is real oversight — the kind S4924 would shut down. 5/5

www.njcourts.gov/system/files...