Audit Operations
The Division of Audit Operations reviews the diverse programs, functions, operations, and activities of Massachusetts state government to ensure that funds are expended and programs are operating in compliance with all applicable laws, rules, and regulations.
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.
The OSA has significant contract-related oversight responsibilities including reviews under the state's Privatization Statute, and the audit of vendors and contractors that do business with the Commonwealth.
In addition, OSA auditors work independently and with various federal and state law enforcement officials such as the United States Attorney, the Massachusetts Attorney General, and District Attorneys, to uncover fraud and other violations of federal and state law.
Furthermore, the OSA is a partner with a private accounting firm in performing the "Single Audit of the Commonwealth," a federally mandated, comprehensive annual audit that encompasses the accounts and activities of all state agencies. The OSA contributes audit staff to this project, providing a savings to the Commonwealth of at least $1 million annually.
During the past 20 years, the OSA's Division of Audit Operations has identified billions of dollars in unnecessary and unallowable costs, as well as unidentified revenue owed the Commonwealth. OSA recommendations have helped the Commonwealth save and recover hundreds of millions of dollars.
OSA audit reports also help administrators through recommendations and technical assistance. By offering solutions to improve and agency's financial and managerial operations, the OSA's influence extends beyond the safeguarding and enhancement of the Commonwealth's assets. In sum, the OSA is a catalyst for helping to improve the state's fiscal management, as well as making sure that government-funded programs are working efficiently and effectively.