On October 28, 2026, Governing Daily posted a report on the Internet indicating that the discovery of two critical flaws in a foundational programming language triggered governments and companies around the world to take down their websites.
Governing Daily's Internet post said that "state and local leaders are preparing for AI [Artificial Intelligence] to unlock a new world of constant vigilance and heightened cyber risks".
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Building Access in 20 Schools Auditors conducted 20 school district and boards of cooperative educational services (schools) audits between December 2025 and May 2026 and found that most schools did not properly manage and monitor building access accounts and devices. As a result, there were potential risks for unauthorized access to the schools’ buildings, compromising building security and safety for students, teachers, staff and visitors. Individual reports for each school district were issued, as well as this report summarizing the overall findings.
Audit Follow-Up Reviews for 20 Fire Districts The State Comptroller’s office previously issued 20 fire district audits and conducted this follow up to determine if the fire district implemented those recommended. Auditors determined that district officials did not fully implement 121 of the 163 recommendations (74%), leaving operations and taxpayer resources vulnerable to inefficiencies and fraud.
Bloomington Fire District – Transparency of Fiscal Activities (Ulster County) The board did not obtain an audit of the treasurer’s financial records for fiscal year 2025. According to district officials, the last board-obtained audit of the treasurer’s records was for fiscal year 2017. In addition, the treasurer did not prepare and file the 2025 annual financial report (AFR) with the State Comptroller’s office within 60 days after the fiscal year end as required by state law. Prior to this audit, the treasurer last filed the AFR for fiscal year 2017.
Le Roy Fire District – Purchasing: Travel, Meals and Refreshments (Genesee County) The board did not adequately oversee the district’s travel, meal and refreshment purchases to ensure they were properly supported with documentation, complied with district policies and served legitimate district purposes. Of the 134 purchases totaling approximately $23,000 that auditors reviewed, 117 purchases worth $22,100 contained one or more exceptions. As a result, district officials paid approximately $17,000 for purchases that were unnecessary or not appropriate. The purchases accounted for 74% of the travel, meal and refreshments purchases made during the audit.
Palmyra-Macedon Central School District – Information Technology (IT) Asset Management (Ontario County and Wayne County) District officials did not appropriately inventory, track and safeguard IT assets. Because the board of education did not adopt an IT asset inventory policy, district officials lacked detailed guidance for the maintenance of IT asset inventory records. As a result, the director did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets.
Town Line Fire Department – Capital Projects (Erie County) The board and president did not properly plan and manage the capital project. By adopting a written multiyear capital plan, creating a detailed and itemized budget, approving all change orders and adhering to the department’s purchasing policy, they could have gained a clearer understanding of the project’s requirements. This would have allowed for a more accurate cost estimate and timeline, which could have avoided unnecessary costs. Consequently, the treasurer paid approximately $1.6 million in project expenses, which surpassed the initially estimated costs of $1 million.
Village of Moravia – Treasurer’s Records and Reports (Cayuga County) The treasurer did not prepare and maintain complete, accurate and timely records and reports. As a result, the board of trustees did not have reliable financial information to effectively manage the village’s financial operations, which increased the risk that errors, irregularities and misuse of village resources could occur and remain undetected.
Village of Walden – Payroll and Employee Benefits (Orange County) Village officials did not consistently ensure that employee payroll and leave accruals were accurate, properly approved and adequately supported. Weaknesses in payroll oversight and internal controls reduced accountability and transparency, and contributed to at least $144,767 in unsupported payroll payments, leave accruals and employee benefits.
Wayne County Industrial Development Agency (WCIDA) – Website Transparency WCIDA officials generally maintained a transparent website. However, auditors identified minor issues that they reviewed with WCIDA officials.
Ravena-Coeymans-Selkirk Union Free School District – Audit Follow-Up Review (Albany County and Greene County) The purpose of the review was to assess the district’s progress in implementing recommendations in Ravena-Coeymans-Selkrik Central School District – Lead Testing and Reporting, released in July 2025. Of the audit’s seven recommendations, district officials fully implemented three recommendations related to reporting and recordkeeping and partially implemented four recommendations related to sampling, testing, remediation and review of the district’s lead testing program. Until the remaining recommendations are fully implemented, district officials cannot ensure that all applicable water outlets are identified and tested or appropriately secured against use. As a result, students and staff could consume water from outlets that have not been tested and could potentially exceed the lead action level.
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A presentation by the Office of the Advocate for Injured Workers
The Board is pleased to continue its webinar series tomorrow for workers and their advocates, and there is still time to register!
Workers’ Comp 202 is a deeper dive into best practices workers can use to access their workers’ compensation benefits. This presentation will cover:
The sessions are free and there will be time for your questions.
Wednesday, October 28, 2026
12:00 p.m. – 1:30 p.m.
Tuesday, November 24, 2026
12:00 p.m. – 1:30 p.m.
Tuesday, December 22, 2026
12:00 p.m. – 1:30 p.m.
Visit the Advocate for Injured Workers section of the Board’s website for additional resources.
You can also call the Advocate for Injured Workers at (877) 632-4996 or email advinjwkr@wcb.ny.gov.
If you are having trouble registering for or attending any of these webinars, check out these Webinar FAQs.
The owner of an Ulster County medical transportation service company today pleaded guilty to grand larceny in the second degree for stealing $227,000 by unlawfully billing the Medicaid program by inflating charges and billing for services that were never provided, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Emmanuel C. Nneji announced today.
Mohammad A. Khan, 69, the owner of Atlas Limo pleaded guilty in Ulster County Court before Judge Bryan Rounds and paid $227,000 in restitution. Sentencing was scheduled for Jan. 4, 2027.
“Khan falsified bills and bribed patients to defraud Medicaid, bolstering his own profits at the expense of New Yorkers,” DiNapoli said. “Now, thanks to my partnership with District Attorney Nneji, he is facing the consequences of his actions. Millions rely on Medicaid for their health care needs. I will continue to partner with law enforcement throughout the state to root out fraud and protect the integrity of the program.”
“As we continue to work hand-in-hand with NYS Comptroller Tom DiNapoli to combat fraud in Ulster County, it is both gratifying to hold the principals of the Atlas Limo Corporation accountable and to recoup funds fraudulently obtained by them. I remain committed to rooting out fraud, public and otherwise, because it is not just a matter of accounting for public money, it is also necessary to restore public trust,” Nneji said.
Under the Medicaid program, patients may use transportation services to go to legitimate medical appointments. Providers then bill the Medicaid program. Group rides are not allowed without prior authorization, and approved providers can only bill for mileage once for a group.
As part of the joint investigation, DiNapoli’s investigative team and the Ulster County District Attorney’s Office found that the defendant systematically billed the Medicaid program individually for rides that were actually unauthorized group rides and for rides that never occurred. The investigation also found patients were paid kickbacks to use Atlas Limo’s services and facilitate the fraud. The crimes occurred from May 2024 to January 2025.
Khan was arrested in June 2025 along with his son, Muhammad W. Khan, the owner of MAK Limo. Both companies were enrolled in the Medicaid program.
Muhammad W. Khan pleaded guilty to stealing over $1 million in Medicaid funding. He was ordered to pay full restitution and was sentenced to three to nine years of state prison in September 2026.
DiNapoli has zero tolerance for Medicaid fraud and fraud of any public monies. Over the last 18 months, DiNapoli’s investigations of Medicaid fraud have resulted in 58 arrests and the ordered recovery of nearly $50 million.
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Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555: by filing a complaint online at https://www.osc.ny.gov/investigations, or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236.
Dr. Robert A. Michaels, founder and principal scientist of RAM TRAC Corporation, is a toxicologist specializing in assessment and management of environmental risks potentially posed to human health.
Michaels recently was appointed Co-Editor-in-Chief (with attorney Mark Heinzelmann) of the recently renamed Environmental Claims Journal. The name change to JOURNAL OF ENVIRONMENTAL RISK, IMPACT, AND CLAIMS (JERIC) reflects 38 years of evolution of the journal's unique scope and identity, which is at the intersection of environmental and public health sciences with insurance and legal claims.
Like all successful journals, JERIC grows and adapts, shaped by emerging science, professional practice, and the perspectives of its editors and contributors. The new name reflects this growth, and the journal’s new forest green cover is more ecological, as recommended by Howard M. Tollin, Esq., JERIC's outgoing Editor-in-Chief of 12 years, and architect of the Journal’s current incarnation. As author of the introductory editorial, Michaels expressed gratitude to attorney Howard Tollin for his long-time leadership and vision, and to publisher Taylor and Francis for its editorship vision, combining the perspectives of a scientist and an attorney.
The scope of JERIC extends beyond insurance and legal claims. Environmental claims — whether insurance-related, legal, or regulatory — do not arise in isolation. They are the downstream result of a sequence: environmental risks may give rise to impacts, and impacts to claims. The Journal's new title embraces this full continuum, making explicit what long has been implicit in its pages. It invites expanded interest and, hopefully, expanded readership.
Environmental risks, impacts, and claims may stem from substances or other stressors that typically may be present, or that are introduced into, natural, agricultural, or occupational settings (among others). Such stressors may originate from biological processes, as often is the case in epidemiology, or from agricultural, commercial, or industrial activities. In complex settings, impacts may arise from multiple sources. Accordingly, scientific assessment and apportionment of the sources of risk and impact remain central challenges for resolution of insurance and legal claims.
Whether naturally occurring or anthropogenic, environmental stressors may pose risks to ecosystems, to public health, and/or to occupationally or socially exposed populations. Risks may materialize as straightforwardly measurable or difficult-to-measure health and/or environmental impacts, documented through qualitative or quantitative environmental, occupational, and health risk assessments. In turn, impacts may generate economic damages, insurance claims, and legal actions, together acting toward determining and apportioning responsibility, allocating liability, securing just compensation, and identifying risk management options.
By explicitly recognizing risk and impact alongside claims, the Journal affirms its commitment to spanning the full gamut of component environmental issues — from sources and exposures to consequences, accountability, and resolution.
Accordingly, readers are referred to its updated Aims and Scope statement [https://www.tandfonline.com/journals/becj21/about-this-journal#aims-and-scope]. This broader framing better reflects the multidisciplinary and unique nature of JERIC's scope, and may foster deeper connections between scientists and attorneys, regulators and administrators.
All are welcomed to visit JERIC's new incarnation, Volume 38 on the Internet.
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