Authority/Responsibility
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.
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 discretion to conduct special fraud audits throughout local government, when requested by the local governing body. In carrying out its responsibilities to ensure compliance with state and federal law, the OSA works closely with law 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 (GAGAS) and as the Yellow Book Standards. OSA activities include the following objectives:
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Determining whether the Commonwealth's resources are properly safeguarded;
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Determining whether such resources are properly and prudently used;
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Evaluating internal controls to help insure integrity in financial management systems;
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Determining whether computer systems and technology environment meet control objectives regarding security, integrity, and availability;
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Evaluating management's economy and efficiency in it use of resources;
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Determining and evaluating a program's results, benefits, or accomplishments; and
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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:
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Determining the financial impact on cities and towns of proposed or existing state laws or regulations;
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Responding to requests for opinions and cost studies from individual legislators, legislative committees, municipalities, and governmental associations regarding potential mandates; and
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Conducting cost studies on any state law or regulation that has significant 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.