Thank you for using the website for the Office of the State Auditor (OSA). As a part of the Mass.Gov portal, this site conforms to the Terms of Use for Mass.Gov, the official portal of the Commonwealth of Massachusetts. We hope that Mass.Gov has made your dealings with your state government easier and more efficient.


This document contains terms of use for Mass.Gov. By using the Mass.Gov portal you agree to these terms and conditions. Please note that individual state agencies or other Commonwealth entities may adopt additional terms of use that apply to specific web-based transactions with those agencies or data posted on their websites. In addition, you should also review the Mass.Gov Privacy Policy to learn about information collected by Mass.Gov, what that information is used for, and how it may be shared.


For your convenience, Mass.Gov contains hypertext or other links to external Internet sites that are not provided or maintained by the Commonwealth. Please note that the Commonwealth cannot guarantee the accuracy, relevance, timeliness, or completeness of these external sites. In addition, the inclusion of links to non-governmental sites is not intended to endorse any views expressed, or products or services offered, on these sites, or the organizations sponsoring the sites. Please review OSA’s Social Media Policy for more information on the terms that apply for those sites.


Some documents on this website are produced in Portable Document Format (PDF). Efforts are currently underway to ensure that all files are produces using the latest version of Acrobat (file conversions for PDFs), which is the most accessible technology currently available for these types of files. In order to improve viewing of these files, please download the latest version of Adobe ReaderTM (available to download for free at the Adobe website).


All of the material posted on the Commonwealth's websites and accessible to the public without use of an authenticating and authorizing mechanism (such as a "PIN" or password) is public record. Most of the public record posted on Commonwealth websites can be copied and used for any purpose. For example, all judicial opinions and all laws and regulations are public record. However, some of the public record posted on the Commonwealth's websites is also copyrighted material (for example, regulations based on technical codes developed and copyrighted by private organizations).

With respect to material copyrighted by the Commonwealth, including the design, layout, and other features of Mass.Gov, the Commonwealth forbids any copying or use other than "fair use" under the Copyright Act. "Fair use" includes activities such as criticism, comment, news reporting, teaching, research, and other related activities. In addition, please be advised that Mass.Gov makes use of materials (including, but not limited to, photographs) copyrighted by third parties, which also cannot be copied or used for use other than "fair use" without permission of the copyright owner. If you want to make use other than "fair use" of any copyrighted information on this website, you must seek permission directly from the copyright owner.

The only part of this website to which the copyright rules stated above do not apply is on social media pages that receive comment. Content on these pages is licensed under a Creative Commons Attribution 3.0 License. Content includes all materials posted by the Executive Department of the Commonwealth of Massachusetts. In addition, visitors to these pages agree to grant a non-exclusive, irrevocable, royalty-free license to the rest of the world for their submissions to this site under the Creative Commons Attribution 3.0 License. A copy of this license is available online at


The commonwealth makes no warranty that the materials contained within Mass.Gov are free from copyright claims, or other restrictions or limitations on free use or display. The Commonwealth disclaims any liability for the improper or incorrect use of information obtained from Mass.Gov.

With respect to the OSA’s social media pages or identities, which are identified in the OSA’s Social Media Policy, any references to commercial entities, products, services, or other nongovernmental organizations or individuals that remain on the site are provided solely for the information of individuals using the social media pages. These references are not intended to reflect the opinion of the Governor, the Office of the State Auditor, the Commonwealth of Massachusetts or its officers and employees concerning the significance, priority, or importance to be given the referenced entity, product, service, or organization. Such references are not an official or personal endorsement of any product, person, or service, and may not be quoted or reproduced for the purpose of stating or implying Governor Deval Patrick’s, the Office of the State Auditor or the Commonwealth of Massachusetts’ endorsement or approval of any product, person, or service.

The OSA and the Commonwealth do not guarantee or warrant that any information posted by individuals on the website is correct, and disclaims any liability for any loss or damage resulting from reliance on any such information. The OSA and the Commonwealth may not be able to verify, does not warrant or guarantee, and assumes no liability for anything posted by any other person. The views expressed on the website by non-state commentators do not necessarily reflect the official views of the OSA and the Commonwealth of Massachusetts.


The content published on this website is subordinate to, and is not to be interpreted as an amendment to or waiver of, the federal and state laws, regulations and policies applicable to the matters addressed in the site’s content.


If you have difficulty accessing information provided on this website please contact for assistance. Please note the nature of your problem, the format in which you prefer to receive the material, the web address of the requested material, and the best way to contact you.