Commonwealth of Massachusetts
Citizens' Guide to State Services

Published by
William Francis Galvin
Secretary of the Commonwealth
Citizen Information Service

Constitutional Officers: Auditor

C16 Auditor

C17 Bureau of Special Investigations

C18 Division of Audit Operations

C19 Division of Local Mandates

C20 Municipal Finance Oversight Board


C16 State Auditor
The Honorable Suzanne M. Bump
State House, Room 230
Boston, MA 02133
Tel: 617-727-2075
Fax: 617-727-3014
www.mass.gov/auditor

The State Auditor's office audits all state entities and related activities at least once every two years. The purpose of these audits is to review and evaluate the efficiency and effectiveness of state operations and to ensure that state resources are used in accordance with applicable law.

Regional Offices:

500 Belmont Street
Brockton, MA 02301
Tel: 617-727-8124

521 East Street
Chicopee, MA 01020
Tel: 413-784-1080

65 Boston Post Road West, Suite 300
P.O. Box 424
Marlborough, MA 01572
Tel: 508-460-8902


C17 Bureau of Special Investigations (BSI)
State Auditors Office
One Ashburton Place, Room 1103
Boston, MA 02108
Tel: 617-727-8638
Fax: 617-727-2567
www.mass.gov/auditor

Pursuant to FY 2003 state budget, the Bureau of Special Investigations has become a division within the Auditor's office. This criminal law enforcement division is charged with the responsibility of investigating fraud within any assistance program administered by the Department of Transitional Assistance, Department of Medical Assistance, and the Department of Social Services.


C18 Division of Audit Operations
State Auditors Office
One Ashburton Place, Room 1819
Boston, MA 02108
Tel: 617-727-6200
Fax: 617-727-5891
www.mass.gov/auditor

The Division of Audit Operations manages the majority of the work the State Auditor's Office is mandated to perform under state law. A diverse team of professionals which includes auditors, lawyers, technology specialists and government analysts are tasked with reviewing how Massachusetts state government utilizes taxpayer funding and protects public money from fraud, waste and abuse. Auditors of the Division of Audit Operations work independently and with federal and state law enforcement officials such as the United States Attorney, the Massachusetts Attorney General and ten regional district attorneys to uncover fraud and other violations of federal and state law.


C19 Division of Local Mandates (DLM)
State Auditors Office
One Winter Street, 9th floor
Boston, MA 02108
Tel: 617-727-0025
Fax: 617-727-0984
www.mass.gov/auditor

The Division of Local Mandates is another critical resource for cities and towns, lawmakers and the Courts. Enacted in 1980 as part of the Proposition 2 1/2 tax initiative, the Local Mandate Law gives the State Auditor's Office the authority to determine if a proposed or existing state mandate imposes any direct costs on a city or town and provide an analysis of the financial impact. Elected municipal leaders, appointed managers, school or educational collaborative officials, as well as lawmakers and legislative committees, may petition DLM for an opinion and request a cost impact analysis.


C20 Municipal Finance Oversight Board
State Auditors Office
State House, Room 239
Boston, MA 02133
Tel: 617-727-2075
www.mass.gov/auditor

Formerly the Emergency Finance Board, the Municipal Finance Oversight Board (MFOB) reviews applications from municipalities, to borrow money to fund emergency repairs, capital improvement projects, and land acquisition utilizing the Commonwealth’s bond rating, saving taxpayer money. The MFOB can: approve emergency loans for cities and towns for the costs of remodeling or repairing municipal buildings, including equipment and landscaping, paving, and other site requirements; debts incurred by regional school districts for land acquisition, school building, playground, school roadway and parking lot construction or improvement; borrowing beyond debt limits for municipal gas and electric plants; housing and urban renewal projects and qualified bonds issued to help finance them; municipal borrowing for industrial development financing authorities and economic development/industrial corporations; and is the custodian of municipal stabilization funds.


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