Commonwealth of Massachusetts
Citizens' Guide to State Services

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

Constitutional Officers: Auditor

C14 Auditor

C15 Division of Local Mandates

C16 Division of Audit Operations

C17 Bureau of Special Investigations

C18 Municipal Finance Oversight Board

C14 State Auditor
The Honorable Suzanne M. Bump
State House, Room 230
Boston, MA 02133
Tel: 617-727-2075
Fax: 617-727-5981

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: 508-583-2998

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

C15 Division of Local Mandates (DLM)
State Auditors Office
One Winter Street, 9th floor
Boston, MA 02108
Tel: 617-727-0980
Fax: 617-727-0984
Toll Free: 1-800-462-COST (2678) (within Mass. only)

Under Chapter 580 of the Acts of 1980 (Proposition 2 1/2), the Division of Local Mandates serves as a liaison between the Commonwealth and its municipalities to determine the financial impact on cities and towns of proposed or existing state laws and regulations. Chapter 29, Section 27C, MGLs, generally provides that any post-1980 law or regulation imposing service or cost obligations on cities, towns, regional school districts, or educational collaboratives shall be effective only if locally accepted or fully funded by the Commonwealth. Any protected party aggrieved by such a law or regulation may petition superior court to be exempted from compliance until the necessary state funding is provided. DLM's determination of the cost imposed may be offered as prima facie evidence of the state funding necessary to sustain the mandate. DLM periodically recommends amendments to such laws and regulations for consideration by the legislature. Chapter 126 of the Acts of 1984 expanded DLM's powers of review by authorizing DLM to examine any state law or regulation that has a significant local cost impact, regardless of whether it satisfies the more technical standards for a mandate determination. Chapter 126 reviews include cost-benefit analyses and recommendations to the General Court.

C16 Division of Audit Operations
State Auditors Office
One Ashburton Place, Room 1819
Boston, MA 02108
Tel: 617-727-6200
Fax: 617-727-5891

The Division of Audit Operations reviews the diverse financial operations of Massachusetts state government to ensure that allocated funds are expended in an appropriate and legal manner. When auditing a department, agency, or Authority, the OSA identifies and makes recommendations to remedy operational, administrative, and programmatic issues that are in need of correction. The OSA also looks for auditee compliance with laws and regulations, checks efficiency and economy in agency operations, and monitors auditee effectiveness in achieving mandated goals.
In addition, the OSA works independently and with various federal and state law enforcement officials (United States Attorney, District Attorneys, Massachusetts Attorney General), to uncover fraud and other violations of federal and state law.
Also included within the OSA's Division of Audit Operations is the Special Services Unit. This unit reviews and certifies the financial standing of private non-degree-granting business and vocational schools applying for certification with the Executive Office of Education. These reviews serve to protect student tuition payments against the possible financial failures of schools.

C17 Bureau of Special Investigations (BSI)
State Auditors Office
One Ashburton Place, Room 1103
Boston, MA 02108
Tel: 617-727-6771, after hours ext. 500
Fax: 617-727-6777

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 Municipal Finance Oversight Board
State Auditors Office
State House Room 230
Boston, MA 02133
Tel: 617-727-6200

Formerly the Emergency Finance Board, which was amended by Chapter 46 of the Acts of 2003 has the following municipal finance responsibilities: (1) approving emergency loans to municipalities for costs of remodeling or repairing municipal buildings, including equipment and landscaping, paving and other site requirements; (2) debts incurred by regional school districts for land acquisition, school building, playground, school roadway and parking lot construction or improvement; (3) borrowing beyond debt limits for municipal gas and electric plants; (4) housing and urban renewal projects and qualified bonds issued to help finance them; (5) municipal borrowing for industrial development financing authorities and economic development/industrial corporations; and (6) is the custodian of municipal stabilization funds.


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