Massachusetts State Auditor’s Office – Boston, MA

Massachusetts State Auditor’s Office: Accountability for the Commonwealth

The Massachusetts State Auditor’s Office (OSA) is an independent constitutional office in the executive branch of the Massachusetts state government. Established in 1849, the office serves as the chief accountability officer for the Commonwealth. Its primary mission is to conduct independent and objective audits of state government’s programs, departments, agencies, authorities, contracts, and vendors. By identifying inefficiencies, waste, and fraud, the OSA works to make the government work better for its citizens and ensure that taxpayer dollars are spent effectively.

Audit Operations

The core function of the OSA is to perform performance audits. Unlike financial audits that focus solely on numbers, these reviews assess whether a government entity is achieving its goals effectively and complying with relevant laws and regulations. The findings are published in detailed reports that include recommendations for improvement. These audits cover a vast array of topics, from the efficiency of the state’s Medicaid program to the safety protocols in state-run facilities.

Bureau of Special Investigations (BSI)

A critical division within the OSA is the Bureau of Special Investigations (BSI). This unit is charged with investigating allegations of fraudulent claims or wrongful receipt of funds within the state’s public assistance programs. BSI examiners work to detect fraud in systems such as Transitional Assistance, MassHealth, and childcare subsidies, recovering millions of dollars for the Commonwealth annually.

Division of Local Mandates (DLM)

The Division of Local Mandates (DLM) protects Massachusetts municipalities from unfunded state mandates. This division reviews proposed and existing state laws and regulations to determine if they impose significant financial burdens on cities and towns without providing the necessary funding. Municipal officials can petition the DLM to determine if a state law constitutes an unfunded mandate, potentially exempting them from compliance.

Visiting the Office

The main office of the State Auditor is located on the 18th Floor of the John W. McCormack Building at 1 Ashburton Place. As a central state government facility, security is strict. All visitors must pass through security screening in the lobby, which includes metal detectors and bag checks. Valid photo identification is required for entry. While the office is open to the public, most interactions regarding audits or fraud reporting can be handled effectively via the office’s website or telephone hotlines.