The Office of the State Auditor (OSA) operates under the direction of State Auditor A. Joseph DeNucci, an independently elected constitutional officer.

Audit Operations

The OSA audits the agencies of state government to ensure that funds are spent in an appropriate manner. In so doing, the State Auditor provides the Governor, Legislature, auditees, and the public with an independent financial, managerial, and technical assessment of the state's agencies, activities, contracts, and programs. State House (Boston) The capital is Boston and the governor is Mitt Romney (Republican). ... John Hancock, the first Governor The Governor of the Commonwealth of Massachusetts is the executive magistrate of the United States Commonwealth of Massachusetts. ... The Massachusetts General Court is the state legislature of the U.S. state of Massachusetts. ...

The OSA also has significant contract-related oversight responsibilities including reviews under the state's Privatization Statute, the audit of vendors and contractors that do business with the Commonwealth, and special contract audits. In addition, the State Auditor has the authority to conduct special fraud audits throughout local government. In carrying out its responsibilities to ensure compliance with state and federal law, the OSA works closely with law enforcement officials, making referrals, often participating in joint investigations, and providing technical assistance.

All OSA audit results and recommendations are intended to assist agency and program administrators by indicating areas where accounting and administrative controls, financial operations, program results, efficiency, and effectiveness can be improved. The OSA is not simply a critic, but is an agent, an advocate, and a catalyst for improved management and delivery of government services.

The OSA conducts financial, performance, and information technology audits in accordance with "Government Auditing Standards" issued by the Comptroller General of the United States. These standards are known in the profession as Generally Accepted Government Auditing Standards and as the Yellow Book Standards. OSA activities include the following objectives:

• Attesting to the fair presentation, accuracy, and reliability of an auditee's financial statements;
• Determining whether the Commonwealth's resources are properly safeguarded;
• Determining whether such resources are properly and prudently used;
• Evaluating internal controls to help insure integrity in financial management systems;
• Determining whether computer systems and technology environment meet control objectives regarding security, integrity, and availability;
• Evaluating management's economy and efficiency in its use of resources;
• Determining and evaluating a program's results, benefits, or accomplishments; and
• Ensuring that all audit results are fully disclosed to the public and the auditees.

Division of Local Mandates

The State Auditor's Division of Local Mandates (DLM) works to protect cities and towns from unfunded mandates and also makes recommendations to provide state funding for important local programs.

DLM' s responsibilities are as follows:

• Determining the financial impact on cities and towns of

proposed or existing state laws or regulations;

• Responding to requests for opinions and cost studies

from individual legislators, legislative committees, municipalities, and governmental associations regarding potential mandates; and

• Conducting cost studies on any state law or regulation that

has significant local cost impact, and making recommendations to the State Legislature based on the results.

Bureau of Special Investigations

The State Auditor's Bureau of Special Investigations (BSI) is charged with the responsibility of investigating fraud within public assistance programs. In addition to investigating fraud, which results in the referral of millions of dollars for recovery annually, BSI focuses on fraud prevention and participates in recovery activities. BSI's role in combating fraud and recovering funds that have been wrongfully paid helps to safeguard the state's financial assets and protect important benefit programs.

Contact information

Address: State House, Room 229, Boston, MA 02133 Phone: (617) 727-2075 Categories: Buildings and structures stubs | Government of Massachusetts | Freedom Trail | U.S. state capitols ... Boston is a town and small port c. ...

Source

Taken from government website, http://www.mass.gov/sao/authority.htm.

External links

• Official site