The Bureau of Special Investigations, a criminal law enforcement division 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.
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.
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.
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.