Massachusetts State Auditor: Audits, Reports & Office Help

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Massachusetts accountability guide · Audits, reports, tips and records

Find an Audit, Report or Correct Office

Use the Massachusetts Office of the State Auditor to find independent audits of state agencies and contractors, understand public findings, report possible waste or abuse, and review specialized reports involving MassHealth, public benefits and local government.

This guide explains which official tool to use, what information to prepare, how to read an audit fairly, when a public-records request is appropriate, and which requests belong with another office.

Get the quick answer Find an audit report Report waste or fraud
An audit finding is not automatically a criminal finding. Read the audit period, objective, evidence, recommendation, agency response and any Auditor reply together. A report may identify weak controls, noncompliance, missed savings or poor performance without alleging that every involved person committed fraud.

Quick answer: choose the correct action

Use Audit Reports to find published findings, the waste-and-abuse form to suggest an area for a future state audit, the Bureau of Special Investigations to report suspected public-benefit fraud, and the public-records form to request existing records held by the State Auditor’s office.

1 Find a published audit Search the agency, program, contractor or topic.
2 Report state waste Explain the agency, conduct, dates and impact.
3 Report benefit fraud Use the confidential BSI reporting route.
4 Request OSA records Ask only for existing records held by OSA.

Office facts at a glance

State Auditor Diana DiZoglio
Main phone 617-727-2075
Main email Auditor@MassAuditor.gov
Main office State House, Room 230, Boston
Audit archive Modern reports plus 1849–2022 archive
Audit cycle State entities are generally audited every three years
Benefit fraud line 617-727-6771
Records officer 857-242-5697
Local mandates 617-727-0025
MFOB contact 857-242-5470

The main OSA page brings together audit reports, waste reporting, public-benefit investigations, local mandates, municipal borrowing oversight and private occupational-school financial review.

Open the official State Auditor office Search official audit reports

Jump to the task you need

Each section below answers a different public, municipal or records question.

Office responsibilities

What the Massachusetts State Auditor actually does

The State Auditor serves as an independent accountability office for Massachusetts government. Its auditors examine state entities, programs and contractors to determine whether public resources are protected, legal and program requirements are followed, and services are meeting their stated goals.

Common questions and the correct OSA service
User need
Correct service
What it can provide
Important limit
Review a state agency’s performance
Audit Reports
Objectives, scope, findings, recommendations and agency responses.
A report covers a defined period and objective, not every agency activity.
Suggest possible state-government waste
Waste and Abuse form
A way to submit information auditors may consider in future work.
A submission does not guarantee an audit or personal status update.
Report suspected benefit fraud
Bureau of Special Investigations
Confidential reporting for suspected fraud involving covered public-benefit programs.
BSI cannot provide investigation updates to tipsters.
Obtain OSA-held records
Public Records Request
Existing records maintained by the Office of the State Auditor.
OSA cannot produce another agency’s records or create a new record.
Challenge an unfunded state mandate
Division of Local Mandates
Mandate determinations, municipal impact studies and related analysis.
Formal request eligibility is restricted to specified government officials and bodies.
Seek qualified-bond borrowing approval
Municipal Finance Oversight Board
Review of eligible municipal requests to use the Commonwealth’s bond rating.
This process is for government units, not individual residents.
Certify an occupational school’s finances
Private Occupational School Oversight
Financial-condition review and indemnification calculations.
School licensing and student complaints may belong with a different state office.
Useful distinction: The Auditor evaluates government performance and controls. Routine benefit eligibility, tax payments, professional licensing, individual court disputes and records held by another agency generally belong with the agency responsible for that service.
Official report search

Find a Massachusetts audit or public report

The official Audit Reports page separates newer reports from the historical archive and also groups reports by subject, including MassHealth, education, information technology, public safety, housing, transit and regional topics.

Open the official Audit Reports page Begin with the State Auditor’s central report page rather than a search-engine summary or copied PDF.
Choose the correct date collection Use “Audit Reports 2023 to Today” for newer work. Use the 1849–2022 archive for an older agency or historical report.
Search the agency’s legal name Try the full department, authority, commission, board, court, college or contractor name.
Try former names and acronyms Agencies can be reorganized or renamed. Search both the current and former name, common acronym and parent secretariat.
Search by program or subject Use terms such as MassHealth, cybersecurity, housing, transportation, education, veterans, child welfare or public safety.
Open the complete report page Confirm the report title, audited entity, publication date and audit period before drawing conclusions.
Download the official PDF when needed The HTML page may summarize the report, while the PDF contains the full objectives, methodology, findings, responses and appendices.
Save the permanent report details Record the report title, publication date, audited period, agency name and official page URL for later citation.

Search terms that often solve a failed lookup

No agency-name result Try the abbreviation, former agency name, umbrella secretariat or governing authority.
No recent report appears Check the 1849–2022 archive and the agency-specific audit collection.
Looking for a vendor Search the contractor name, state program and contracting agency separately.
Looking for a local issue Check special-topic collections, Local Mandate studies and regional reports.
Looking for benefit fraud totals Use the BSI quarterly and annual public-benefit-fraud report list.
Looking for an unpublished document First confirm that OSA holds it, then consider a public-records request.

After preparing the agency name, date range and topic, use the official Audit Reports page. The page also states that, as of January 16, 2026, OSA had met the applicable three-year audit mandate for required state entities.

Search official audit reports Review OSA news and announcements
Report-reading guide

How to understand an audit without misreading it

Important audit-report sections explained
Report section
What it tells you
Question to ask
Audit period
The dates covered by testing and review.
Could later changes have occurred after the audit period?
Objectives
The exact questions auditors intended to answer.
Was the issue I care about actually within scope?
Scope and methodology
Records, systems, samples and procedures used.
Was the conclusion based on a sample, full population or data analysis?
Finding
A documented weakness, noncompliance, risk or performance problem.
What evidence and requirement support the finding?
Financial effect
Potential improper spending, missed savings, unsupported costs or exposure.
Is the amount confirmed, estimated or projected?
Recommendation
The action auditors believe would correct or reduce the problem.
Who must implement it and how will success be measured?
Audited entity response
The agency’s agreement, disagreement, explanation or planned corrective action.
Did the agency accept the finding and provide a completion date?
Auditor reply
OSA’s response when the agency disputes or qualifies a finding.
What evidence remains unresolved?
Appendices
Technical detail, tables, legal criteria or supplementary evidence.
Does the appendix change how the summary should be interpreted?

Five checks before quoting a finding

Use the official report, not a headline alone
Confirm the audited period
State whether an amount is actual or estimated
Include the agency’s response when material
Separate a control weakness from proven fraud
Check whether corrective action occurred later
Fair-use warning: A report about an agency, contractor or program should not be used to accuse an individual who is not identified by the report. Findings concern the evidence and scope stated in the document.
Choose the correct reporting route

Waste, abuse and benefit fraud are different reports

Which reporting form should you use?
What you observed
Correct route
Privacy point
Expected result
State funds, property or services may be wasted or mismanaged
Report Waste and Abuse
Submission is subject to public-records law.
Auditors review it and may use it in future audit planning.
A person may be fraudulently receiving covered public benefits
Bureau of Special Investigations
Information is accepted in confidence.
BSI reviews the allegation; updates are not provided.
You need an existing OSA document
Public Records Request
The request itself becomes part of the records process.
OSA searches for responsive records in its possession.
You need another state agency’s document
That agency’s Records Access Officer
Rules depend on the responsible agency and applicable exemptions.
OSA cannot supply records it does not possess.
Immediate danger or an active crime
Emergency or law-enforcement channel
Do not rely on an audit-tip form for urgent help.
Use the service capable of responding immediately.
State-government audit tip

Report possible waste or abuse effectively

Use this route when a Massachusetts state-funded program, agency or contractor may be losing or misusing public property or money, failing to serve residents effectively, or not meeting its responsibilities.

Prepare the tip before opening the form

Agency, program or contractor name
Office, location or contract involved
Dates or time period
What occurred
Why it appears wasteful or abusive
Approximate dollar amount, when known
Public documents supporting the concern
Names of systems, contracts or programs involved
Whether the problem is ongoing
Steps already taken with the responsible agency
Describe one issue clearly Separate different agencies, contracts or events instead of combining unrelated concerns.
Use dates, amounts and actions “The program is wasteful” is less useful than a timeline showing who did what, when and at what public cost.
Explain the government connection Identify the state agency, funding source, program, contractor or property involved.
Avoid unsupported conclusions Report the observable facts and records. Auditors determine whether the evidence supports a finding.
Remove unnecessary sensitive information The office warns that general waste-and-abuse submissions are subject to public-records law.
Keep a copy of the submission OSA cannot provide updates about ongoing or potential audit activity resulting from a tip.
Public-record warning: Unlike the separate public-benefit-fraud route, information submitted through the general waste-and-abuse process may be subject to disclosure under Massachusetts public-records law.
Useful tip wording “I am reporting a concern involving [state agency or contractor] and [program or contract]. Between [dates], I observed [specific action]. The possible public impact is [money, property, service or compliance issue]. Supporting records include [documents or data].”

Once the facts are organized, read the official instructions and use the online form. The form is intended for state-government operations that auditors may need to examine more closely.

Read waste-and-abuse instructions Open the official reporting form
Confidential BSI reporting

Report suspected public-benefit fraud

The Bureau of Special Investigations investigates allegations involving covered public-assistance programs administered through agencies such as the Department of Transitional Assistance, Department of Children and Families and MassHealth.

Information that can help investigators

Suspected person’s full name
Address or location
Known aliases or former names
Benefit program involved
Specific suspected conduct
Dates or duration
Your relationship to the person or information
Documents or other corroborating details
Online

Use the official Mass.gov public-benefit-fraud reporting form.

Phone

617-727-6771

9 a.m.–5 p.m., Monday–Friday.

Outside those hours, use extension 500 to leave a message.

Email

infoline@massauditor.gov

Confidentiality distinction: BSI states that public-benefit-fraud information is accepted in confidence and promptly reviewed. This differs from the general waste-and-abuse form’s public-record warning.
No investigation updates: To protect investigative integrity, BSI does not provide updates about ongoing or potential investigations resulting from submitted information.

After gathering the person, program and conduct details, use the BSI reporting page. Do not submit routine benefit-eligibility questions or an urgent safety emergency through this form.

Report public-benefit fraud Read published BSI reports
Records Access Officer workflow

Request public records from the State Auditor

File an OSA public-records request only when the record already exists and is held by the Office of the State Auditor. Audit reports and many recurring reports are already published, so search those first.

Before submitting a request

You need a published audit Search Audit Reports before filing a new records request.
You need BSI totals or reports Check the public-benefit-fraud report collection first.
You need another agency’s email or contract Request it from that agency’s Records Access Officer.
You want OSA to answer a new question Public-records law requires existing records; it does not require creation of a new analysis.
You need to contact OSA generally Use the main office email or phone, not the public-records form.
You need unpublished OSA material Describe the existing document, subject, date range and likely OSA division.

Write a request staff can search

Name the record type State whether you seek an audit work product, contract, budget record, correspondence, mandate document, meeting notice or another existing record.
Identify the subject Include the agency, contractor, program, audit title or OSA division.
Use a reasonable date range A narrow period can reduce ambiguity and processing work.
Describe known identifiers Include report title, contract number, sender, recipient, meeting or project when known.
Submit through the official OSA form Use the records form only for a public-records request.
Ask before sending supplemental material OSA instructs requesters to contact the Records Access Officer for directions on additional files.
Primary Records Access Officer

Melissa McGavin

857-242-5697

Secondary Records Access Officer

Michael Leung-Tat

857-242-5515

Records email

DL.PublicRecords@massauditor.gov

Appeal information: The OSA records guidance states that a requester who receives an unfavorable response may appeal to the Supervisor of Public Records or seek judicial review in Suffolk Superior Court.
Public-records request template “I request existing records held by the Office of the State Auditor concerning [subject] from [start date] through [end date]. This includes [specific record type]. Known identifiers are [report, agency, contract, sender or division]. Electronic copies are preferred.”
Read OSA records guidance Open the official request form
Current official examples

Examples of public reports available in 2026

These examples show that OSA publishes more than agency performance audits. It also releases recurring investigative and MassHealth oversight reports.

BSI fiscal year 2026 first- and second-quarter report

Published March 13, 2026.

The report states that BSI identified $4,486,102 in public-benefit fraud and recorded $392,713 in civil recoveries during the covered period.

Open the official BSI report

2026 Medicaid Audit Unit annual report

Published February 25, 2026.

The report covers the Medicaid Audit Unit’s work from March 3, 2025 through February 27, 2026 and explains its audit, analytics and recoupment-review work involving MassHealth.

Open the official Medicaid report

Date-check rule: A report’s publication date and audited period are different. Always record both when describing a finding or comparing reports.
Municipal cost review

Division of Local Mandates

The Division of Local Mandates reviews whether certain state laws or regulations impose unfunded obligations on municipalities. It also publishes mandate determinations, municipal-impact studies, election-cost certifications and educational resources.

Who may formally request a determination?

A legislative committee or branch of the General Court
A city or town chief executive
A board of selectmen or aldermen
A town or city council
A superintendent or school committee
An eligible regional school or collaborative official
Published processing guidance: Requested mandate determinations are generally completed within 60 calendar days, although the facts and legal analysis required can affect an individual matter.
Phone

617-727-0025

Address
Massachusetts State House
Room 230
Boston, MA 02133
Public users

Members of the public can review published determinations and municipal-impact studies even when they cannot file the formal request.

Open the Division of Local Mandates Review request eligibility and steps
Qualified municipal borrowing

Municipal Finance Oversight Board

The Municipal Finance Oversight Board considers eligible local-government applications to use the Commonwealth’s bond rating for capital improvements, land acquisition and emergency repairs. This can help qualifying municipalities obtain lower borrowing costs.

Application timing

Confirm that the government unit qualifies This is a municipal-finance process, not an individual loan or resident application.
Prepare the written hearing request Include the government unit, project, borrowing need and required financial material.
Submit at least three weeks before the meeting The official guidance requires receipt by 5 p.m. at least 15 business days before the scheduled meeting.
Plan around the monthly schedule The board is scheduled to meet on the second Wednesday when a timely request has been received.
Phone

857-242-5470

Email

DL.MFOB@massauditor.gov

Address
One Ashburton Place
Suite 1819
Boston, MA 02108
Open the Municipal Finance Oversight Board
School financial oversight

Private occupational-school oversight

OSA evaluates the ownership, organization and financial condition of private occupational schools seeking or maintaining licensure. It also calculates indemnification protection intended to cover possible student refunds after an unexpected closure or breach.

OSA financial-oversight role
  • Reviews school financial responsibility
  • Evaluates ownership and organization
  • Calculates required indemnification protection
  • Processes financial-certification applications
Tasks that may belong elsewhere
  • School licensing status
  • Curriculum and instructor approval
  • Student complaints
  • Closed-school student records
Phone

857-242-5433

Email

OccupationalSchools@massauditor.gov

Address
One Ashburton Place
Room 1819
Boston, MA 02108
Open occupational-school oversight
Main office contact

Contact the Massachusetts State Auditor

Main office
Massachusetts State House
Room 230
Boston, MA 02133
Phone and fax

Main: 617-727-2075

Fax: 617-727-3014

Email

Auditor@MassAuditor.gov

Use the separate records, BSI or specialist email when your task belongs to one of those units.

Prepare before calling or emailing

Your exact task
Agency, program or report name
Relevant dates
Report title or audit period
Contractor or municipal unit
Whether you need a report, tip form or record
General contact script “I need help with [finding an audit, reporting state waste, reporting benefit fraud, requesting an OSA record, local mandates or another OSA service]. The agency or program is [name], and the relevant date or report is [detail]. Which official division or form should I use?”
Open official contact information Call 617-727-2075
Important limits

What the State Auditor cannot do for every requester

OSA can help you
  • Find published state audits and reports
  • Submit information for possible audit consideration
  • Report covered public-benefit fraud
  • Request existing OSA-held records
  • Access mandate and municipal-finance resources
OSA generally cannot
  • Create a record that does not exist
  • Supply records held only by another agency
  • Promise that every tip will become an audit
  • Provide updates on protected audit or investigative activity
  • Replace an emergency, court or agency appeal process
Routing warning: Missing a filing, appeal or court deadline is not corrected by sending a general audit tip. Follow the responsible agency’s formal appeal or legal process while separately reporting any broader government-control concern.
Ten practical answers

Massachusetts State Auditor FAQs

Who is the Massachusetts State Auditor?

Diana DiZoglio is the Massachusetts State Auditor. The Office of the State Auditor conducts independent audits and other oversight work intended to improve state government accountability and performance.

How do I find a Massachusetts state audit report?

Open the official Audit Reports page, choose the 2023-to-present collection or the 1849-to-2022 archive, and search using the agency’s full name, acronym, program, contractor or subject.

What should I read first in a state audit report?

Confirm the audit period and objectives, then read the executive summary, findings, recommendations, audited entity response and any auditor reply. A finding should be read with the agency’s response and the report’s scope.

How do I report waste or abuse in Massachusetts state government?

Use the Office of the State Auditor’s official waste-and-abuse form. Identify the state agency or contractor, explain what occurred, provide dates and amounts when available, and describe why the program or activity should be reviewed.

Is a waste-and-abuse tip confidential?

The Office of the State Auditor warns that it is a public agency and information submitted through the general waste-and-abuse process is subject to Massachusetts public records law.

How do I report suspected public benefit fraud?

Use the Bureau of Special Investigations reporting form, email infoline@massauditor.gov, or call 617-727-6771 from 9 a.m. to 5 p.m. Monday through Friday. Benefit-fraud information is accepted in confidence.

Can I receive updates about a fraud or waste tip?

Generally no. The Office of the State Auditor states that it cannot provide updates about ongoing or potential audit and investigative activity resulting from submitted tips.

How do I request public records from the State Auditor?

Use the OSA public-records request form for existing records held by the Office of the State Auditor. Do not use it for another agency’s records or as a general contact form.

Can anyone request an unfunded mandate determination?

Formal requests are limited to specified legislative bodies, municipal chief executives, governing boards, school committees, superintendents and certain regional education officials. Members of the public may still review published determinations and studies.

What is the Massachusetts State Auditor’s phone number and address?

The main phone number is 617-727-2075. The main office is in the Massachusetts State House, Room 230, Boston, Massachusetts 02133.

Information checked August 5, 2026: The current State Auditor, office contact details, audit-report collections, waste-and-abuse process, BSI reporting methods, public-records contacts, Local Mandates, Municipal Finance Oversight Board, occupational-school oversight and 2026 report examples were checked against official Massachusetts government pages.
Independent guide: CountyAuditors.org is not the Massachusetts Office of the State Auditor or another Commonwealth agency. Confirm current personnel, forms, meeting dates, reporting instructions and public-records contacts on Mass.gov before submitting time-sensitive material.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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