DEPARTMEN 0F ESTATE AUDITOR

Transcription

1 PUBLIC DOCUMENT NO. 6 ANNUAL REPORT The Commonwealth of Massachusetts FOR THE FISCAL YEAR ENDING JUNE 30, 1970 DEPARTMEN 0F ESTATE AUDITOR Guardian of the Commonwealth 3 31*. 7/03 i n o ß THADDEUS BUCZKO, STATE AUDITOR

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3 i- DEPARTMENT OF STATE AUDITOR ANNUAL REPORT for the FISCAL YEAR ENDING JUNE 30, 1970 STATE AGENCY AUDITS I have the honor to submit the Annual of the Department of the State Auditor for the fiscal year, July 1, 1969 to June 30, Section 12 of Chapter 11 of the General Laws defines the duties of the Department of the State Auditor. "Section 12. The department of the state auditor shall annually make a careful audit of the accounts of all departments, offices, commissions, institutions and activities of the commonwealth, including those of districts and of authorities created by the general court, and including those of the income tax division of the department of corporations and taxation, and for said purpose_the authorized officers and employees of said department of the state auditor shall have access to such accounts at reasonable times and said department may require the production of books, documents and vouchers, except tax returns, relating to any matter within the scope of such audit. The accounts of the last named department shall be subject at any time to such examination as the governor and council or the general court may order. Said department shall comply with any written regulations, consistent with law, relative to its duties made by the governor and council. This section shall not apply to the accounts of state officers which the director of accounts of the.department of corporations and taxation is required by ' law to examine. The department of the state auditor shall keep no books or records except records of audits made by it, and its annual report shall relate only to such audits. The examination of the accounts of districts and authorities required by this section shall be made in addition to any audit required by the law creating such district or authority." All requirements of the law relating to the duties and functions of the State Auditor have been carefully complied with for the fiscal year ending June 30, Personnel Changes: Mrs. Mary E. Appleton of Wollaston, Statistical Typist, deceased November 4, Mr. Joseph A. Davey of Brookline, Chief Accountant, Auditor, retired September 30, Mrs. Catherine I. Doyle of Jamaica Plain, Senior Clerk and Typist, retired November 30, Mr. Richard H. Murphy of Lakeville, Junior Fi.qld Accountant, Auditor, deceased December 5, 1969.

4 / - $ - ' sum U«if!j!r Of MASCASKUS JAN ö l M IC C V v u t, OUÖIUN. ryrr> u SU

5 3 5 < * ' 7 M 3 /9 7 a Mr. Frank L. O'Brien of Bedford^Junior Field Accountant, Auditor, retired August 31, year: The following officials were appointed to the staff during the fiscal Mr. Ben A. Ciarlone of Lynnfield was appointed Fourth Deputy Auditor on February 11, Mr. Henry W. Hansen, Jr. of Stoneham was appointed Third Deputy Auditor on January 20, New Audits: agencies were completed: During the fiscal year initial audits of the following Governor and Council American and Canadian French Cultural Exchange Commission Massachusetts Educational Communications Commission Department of Civil Service and Registration Board of Registration of Landscape Architects Department of Community Affairs Administrative Section Division of Community Development Division of Community Services Division of Social and Economic Opportunities Department of Education Division of Occupational Education Adams Finance Unit Arlington Finance Unit Athol Finance Unit Attleboro Finance Unit Boston Finance Unit Brockton Finance Unit Cambridge Finance Unit Cape Cod Finance Unit Chicopèe Finance Unit Fall River Finance Unit Fitchburg Finance Unit Framingham Finance Unit Gloucester Finance Unit Haverhill Finance Unit Holyoke Finance Unit Leominster Finance Unit Lowell Finance Unit Lynn Finance Unit Middleboro Finance Unit Nantucket Finance Unit Needham Finance Unit New Bedford Finance Unit Department of Public Welfare I

6 Department of Public Welfare (Cont.) 3 Nevburyport Finance Unit: Newton Finance Unit North Adams Finance Unit Northampton Finance Unit Oak Bluffs Finance Unit Pittsfield Finance Unit Quincy Finance Unit Somerville Finance Unit Springfield Finance Unit Taunton Finance Unit Templeton Finance Unit Weymouth Finance Unit Winchendon Finance Unit Worcester Finance Unit During the fiscal year a total of 324 State accounts were audited, including 27S regular audits, 44 new audits.

7 Audits for 1970 Fiscal Year Authorities, Departments or Institutions Audit Period From To Number Governor and Council: Advisory Council on Home and Family Alcoholic beverages Control Commission American and Canadian French Cultural Exchange Commission Armory Commission Art Commission for the Commonwealth Ballot Law Commission Boxers' Fund Board Civil Defense Agency Commission on Employment of the Handicapped Commission on Uniform State Laws Commissioner of Veterans' Services Committee on Lav; Enforcement and Administration of Criminal Justice Compact for Education Consumers' Council Contributory Retirement Appeal Board Executive Office for Administration and Finance: Board of Economic Advisors Central Services Division: Bureau of Administrative Services and Office of Planning and Program Coordination Bureau of Building Construction Bureau of State Buildings Comptroller's Division Fiscal Affairs Division Office of the Commissioner of Administration Personnel Appeals Board Purchasing Bureau Rate Setting Commission Finance Advisory Board Flood Relief Board George Fingold Library Governor's Highway Safety Committee Governor's Mansion Commission Group Insurance Commission Health and Welfare Commission Massachusetts Aeronautics Commission Massachusetts Commission Against Discrimination ' Massachusetts Commission for the Blind : Bureau of Individual Services Bureau of Industrial Aid and Workshops Bureau of Medical Care May 30, 1969 May 21, S-262 May 19, 1969 May A, S-252 May 27, S-292 Oct. 30, 1968 Oct. 27, S-99 July 1, 1968 June 30, S-177 Feb. A, 1969 Feb. 2, S-176 June 20, 1969 May 30, S-273 June A, 1969 May 14, S-270 July 1, 1968 June 30, S-191 Jan. 24, 1969 Feb. A, S-181 July 23, 1968 Aug. A, S-35 May 7, 1969 Apr. 13, S-187 June 20, 1969 June 3, S-307 Apr. 25, 1969 Apr. 28, S-247 Mar. 25, 1969 Mar. 23, S-218 Apr. 30, 1969 May 26, S-294 Mar. 27, 1969 Feb. 19, S-185 July 1, 1968 July 1, 1969 % 70-S-15 Aug. 19, 1968 Aug. 18, S-27 July 1, 1968 June 30, S-227 Jan. 28, 1969 Dec.» 30, S-154 Jan. 6, 1969 Jan. 16, S-168 Feb. 12, 1969 Dec. 30, S-155 Feb. 19, 1969 Dec. 8, S-133 Sept, 12, 1968 May 28, S-297 Mar. 18, 1969 Mar. 20, S-196 Mar. 10, 1969 Mar. 12, S-197 Oct. 7, 1968 Nov. 3, S-108 Nov. 27, 1968 Jan. 1A, S-164 June 19, 1969 July 28, S-263 Sept. 6, 1968 Nov. 13, S-107 May 7, 1969 Apr. 2A, S-234 Apr. 10, 1969 Mar. 31, S-223 Oct. 3, 1968 Sept 11, S-66 Apr. 1, 1969 May 1, S-239 Apr. 1, 1969 May 1, S-240 Apr. 1, 1969 May 1, S-253

8 Authorities, Departments or Institutions Governor and Council (Continued): Massachusetts Commission for the Blind (Continued): Bureau of Rehabilitation Bureau of Research Office of the Commissioner Massachusetts Educational Communication Commission Massachusetts Police Training Council Massachusetts Rehabilitation Medical Assistance Advisory Council Military Division of the Executive Department Milk Regulation Board Mobile Homes Commission New England Board of Higher Education New England Regional Commission Obscene Literature Control Commission Old State House Records Conservation Board Retirement Law Commission Soldiers' Home in Holyoke Soldiers' Home in Massachusetts Special Military Reservation Commission State Racing Commission Vehicle Equipment Safety Commission Weather Amendment Board World War II Memorial Commission Department of Agriculture: Administrative Section Division of Animal Health Division of Dairying and Animal Husbandry Division of Fairs Division of Markets Division of Plant Pest Control Division of Poultry and Poultry Products Milk Control Commission State Reclamation Board Department of the Attorney General Department of Banking and Insurance: Division of Banks and Loan Agencies Division of Insurance Division of Savings Bank Life Insurance Supervisor of Loan Agencies Audit Period From To Number Apr. 1, 1969 May 1, S-242 Apr. 1, 1969 May 1, S-243 Apr. 1, 1969 May 1, S-238 Inception to May 26, S-293 June 4, 1969 May 28, S-296 Sept 23, 1968 Sept 10, S-54 June 16, 1969 June 15, S-292 Oct. 30, 1968 Oct. 29, S-98 Aug. 7, 1968 Aug. 29, S-34 Mar. 26, 1969 Mar, 24, S-219 Jan. 15, 1969 Jan. 28, S-147 June 19, 1969 June 23, S-317 Feb. 21, 1969 Feb. 18, S-189 Oct. 7, 1968 Nov. 12, S-120 Oct. 24, 1968 Oct. 26, S-109 Feb. 23, 1969 Jan. 23, S-175 Oct. 17, 1968 Oct. 6, S-89 Nov. 1, 1968 Sept 29, S-76 Oct. 30, 1968 Oct. 27, S-100 Jan. 8, 1969 Jan. 19, S-165 July 1, 1968 June 30, S-38 Jan. 23, 1969 Feb. 28, 1970 <-70-S-188 June 11, 1968 June 22, S-289 July 1, 1968 July 1, S-13 Aug. 23, 1968 Sept 11, S-32 July 1, 1968 July 1, S-31 July 1, 1968 July 1, S-29 July 1, 1968 July 1, S-28 July 1, 1968 July 1, S-17 July 1, 1968 July 1, S-16 July 8, 1968 July 16, S-12 July 17, 1968 Aug. 5, S-33 Mar. 18, 1969 Mar. 5, S-186 Dec. 3, 1968 Nov. 25, S-114 June 22, 1969 June 1, S-302 Nov. 25, 1968 Oct, 21, S-101 Oct. 15, 1968 Nov. 14, S-113

9 Authorities, Departments or Institutions Department of Civil Service and Registration: Division of Civil Service * Division of Registration Registration and Examining Boards : Architects Barbers Chiropody Chiropractors Dental Examiners Dispensing Opticians Electricians Electrologists Embalming and Funeral Directing Hairdressers Landscape Architects Medicine Nursing Optometry Pharmacy Plumbers Professional Engineers and Land Surveyors Public Accotmting Radio and Television Technicians Real Estate Brokers and Salesmen Sanitarians Veterinary Medicine Department of Commerce and Development Division of Economic Development Division of Tourism Department of Community Affairs: Administrative Section Division of Community Development Division of Community Services Division of Social and Economic Opportunities Department of Corporation and Taxation: Appellate Tax Board Division of Local Finance Department of Correction: Massachusetts Correctional Institution at: Bridgewater Concord Audit Period From To Number June 2, 1969 June 15, S-318 May 30, 1969 June 1, S-295 Sept. 25, 1968 Nov. 24, S-118 Feb. 27, 1969 Jan. 16, S-166 Aug. 15, 1968 Sept. 18, S-61 June 9, 1969 May 28, S-253 Aug. 23, 1968 Sept. 25, S-73 Oct. 15, 1968 Dec. 8, S-135 Sept. 4, 1968 Oct. 2, S-91 Apr. 28, 1969 Apr. 30, S-253 Oct. 28, 1968 Dec. 18, S-149 May 5, 1969 June 4, S-311 Inception to May 13, S-274 Jan. 10, 1969 Jan. 12, S-163 Nov. 22, 1968 Nov. 26, S-141 Oct. 8, 1968 Nov. 3, S-112 Aug. 7, 1968 Sept. 2, S-58 May 28, 1969 May 19, S-250 Sept. 12, 1968 Sept. 26, S-88 Sept. 27, 1968 Oct. 22, S-102 May 12, 1969 May 5, S-265 Mar. 3, 1969 Feb. 12, S-184 Oct. 28, 1968 Oct. 29, S-110 Aug. 27, 1968 Sept. 25, S-72» Sept. 12, 1968 Aug. 29, S-40 Dec. 12, 1968 Oct. 15, S-60 Dec. 12, 1968 Oct. 15, S-59 Nov. 1, 1968 Sept. 8, S--53 Nov. 1, 1968 Sept. 8, S-115 Nov. 1, 1968 Sept. 8, S-116 Nov. 1, 1968 Sept. 8, S-117 Oct. 22, 1968 Nov. 3, S-15 Dec. 30, 1968 Nov. 24, S-140 June 9, 1969 June 18, S-321 Feb. 5, 1969 Jan. 5, S--158 Feb. 3, 1969 Apr. 27, S-245 June 24, 1969 June 18, S-315

10 Audit Period Authorities, Departments or Institutions From To Department of Correction (Cont.) Massachusetts Correctional Institution at (Cont.) Framingham Jan. 30, 1969 Jan. 21, 1970 Monroe May 27, 1969 June 22, 1970 Norfolk Sept. 3, 1968 Nov. 21, 1969 Plymouth Apr: 1, 1969 June 7, 1970 Walpole Oct. 8, 1968 July 22, 1970 Warwick May 5, 1969 May 13, 1970 Parole Board Oct. 9, 1968 Nov. 1.0, 1969 Department of Education: Advisory Council on Education Jan. 16, 1969 Oct. 20, 1969 Board of Education and Commissioner's Office Sept. 26, 1968 Oct. 1, 1969 Board of Higher Education Sept. 24, 1968 'Oct. 6, 1969 Scholarship Office Oct. 3, 1968 Sept.?-, 1969 Bureau of Library Extension Nov. 25, 1968 Oct. 22, 1969 Bureau of Nutrition and School Food Service Dec. 9, 1968 Nov. 12, 1969 Bureau of Surplus Property Dec. 17, 1968 Jan. 20, 1970 Council on the Arts and Humanities May 13, 1969 May 6, 1970 Division of Administration and Personnel Sept. 26, 1968 Oct. 1, 1969 Division of Curriculum and Instruction Sept. 26, 1968 Oct. 1, 1969 Division of Immigration and Americanization Oct. 17, 1968 Oct. 23, 1969 Division of Occupational Education Aug. 27, 1969 Oct. 1, 1969 Division of Research and Development Sept. 26, 1968 Oct. 1, 1969 Division of School Facilities and Related Services Division of State and Federal Sept. 26, 1968 Oct. 1 1, 1969 Assistance Sept. 26, 1968 Oct. 1, 1969 Division of State Colleges May 14, 1969 May 11, 1970 Schools and Colleges:: Massachusetts College of Art June 5, 1969 June 8, 1970 Massachusetts Maritime Academy Apr. 1, 1969 Mar. 23, 1970 Lowell Technological Institute of Massachusetts July 8, 1968 July 23, 1969 Southeastern Massachusetts Feb. 3, 1969 Dec. 22, 1969 State Colleges: Boston Mar. 28, 1969 Mar. 27, 1970 Bridgewater Sept. 3, 1968 July 7, 1969 Fitchburg Apr. 24, 1969 June 8, 1970 Framingham May 15, 1969 June 1, 1970 Lowell May 5, 1969 May 7,' 1970 North Adams Apr. 17, 1969 May 26, 1970 Salem Apr. 1, 1969 Apr. 21, 1969 Westfield Jan. 2, 1969 Dec. 31, 1969 Worcester Mar. 6, 1969 Nov. 18, 1969 University of Massachusetts July 1, 1968 June 30, 1969 University of Massachusetts in Boston July 1, 1968 June 30, 1969 Number 70-S S S S S-5 70-S S S S S S S-80 7P-S S S S S S S S S S S S S S-8 70-S S S S S S S S S S S-l 70-S-20

11 Audit Period Authorities, Departments or Institutions From To Number Department of Education (Cent.): State Colleges (Cont.) University of Massachusetts Medical School July 1, 1968 June 30, S-21 Massachusetts Board of Regional Community Colleges: May 1, 1969 Apr. 22, S-236 Community Colleges: Berkshire Mar. 25, 1969 May 18, S-282 Bristol Jan. 27, 1969 Sept. 24, S-75 Cape Cod Apr. 17, 1969 Jan. 12, S-150 Greenfield Apr. 22, 1969 Apr. 27, S-225 Holyoke Feb. 19, 1969 Jan. 22, S-162 Massachusetts Bay June 12, 1969 June 5, S-309 Massasoit Mar. 4, 1959 Jan. 6, S-156 Mount Wachusetts May 13, 1969 May 19, S-286 Northern Essex June 23, 1969 June 1, S-300 North Shore June 9, 1969 June 8, S-313 Quinsigamond Apr. 3, 1969 Mar. 24, S-217 Springfield Technical Mar. 8, 1969 Mar. 30, S-206 Executive Committee for Educational Television Sept. 30, 1968 Dec. 15, S-86 Higher Educational Facilities Commission June 12, 1969 June 1, S-301 School Building Assistance Bureau May 28, 1969 June 23, S-310 Department of Labor and Industries: Administrative Section Aug. 28, 1968 Aug. 12, S-36 Board of Conciliation and Arbitration Aug. 28, 1968 Aug. 12, S-45 Division of Apprentice Training Aug. 28, 1968 Aug. 12, S-41 Division of Employment Agencies Aug. 28, 1968 Aug. 12, S-48 Division of Employment Security Feb. 28, 1969 Mar, 31, S-224 Division of Industrial Accidents Nov. 1, 1968 Oct. 14, S-93 Division of Industrial Safety Aug. 28, 1968 Aug. 12, S-39 Division of Minimum Wage Aug. 28, 1968 Aug. 12, S-44 Division of Occupational Hygiene Aug. 28, 1968 Aug. 12, S-43 Division of Standards Aug. 28, 1968 Aug. 12, S-37 Division of Statistics Aug. 28, 1968 Aug. 12, S-42 Health, Welfare and Retirement Trust Funds Board Dec. 11, 1968 Oct. 17, S-46 Industrial Accident Rehabilitation Board Nov. 1, 1968 Oct. 14, S-94 Labor Relations Commission Nov. 4, 1968 Oct. 7, S-47 Office of Self Insurance Nov. 1, 1968 Oct. 14, S-95 Department of Mental Health Jan. 27, 1969 Jan. 23, S-173 Belchertown State School Nov. 4, 1968 Oct. 20, S-90 Hathorne State School Mar. 10, 1969 Jan. 19, S-161 Paul A. Dever State School Jan. 16, 1969 Sept. 16, S-64 Walter E. Fernald State School Sept. 25, 1968 Oct. 20, S-97 Wrentham State School Nov. 20, 1968 Sept. 26, S-74 Boston State Hospital Apr. 14, 1969 Apr. 1, S-216 Cushing Hospital Aug. 6, 1968 July 10, S-7 Danvers State Hospital Jan. 23, 1969 Feb. 9, S-183

12 Authorities, Departrnents or Institutions Department of Mental Health (Cont.): Foxborough State Hospital Gardner State Hospital Grafton State Hospital Medfield State Hospital Metropolitan State hospital Monson State Hospital Northampton State Hospital Taunton State Hospital Westborough State Hospital Worcester State Hospital Mental Health Regional Divisions Dr. Harry C. Solomon Mental Health Center Fall River Mental Health Center Massachusetts Mental Health Center John T. Berry Rehabilitation Center Rutland Heights Mental Health Rehabilitation Center Department of Natural Resources: Division of Conservation Services Division of Fisheries and Game Division of Forests and Parks Division of Law Enforcement Division of Marine. Fisheries Division of Water Pollution Control Marine Fisheries Advisory Commission Office of the Commissioner Public Access Board Water Resources Commission Division of Water Resources Department of Public Health: Bureau of Administration Bureau of Chronic Disease Control Bureau of Consumer Products Protection Bureau of Environmental Sanitation Bureau of Health Services Bureau of Hospital Facilities Bureau of Tuberculosis and Institutions. Lakeville Hospital Lemuel Shattuck Hospital Pondville Hospital Rutland Heights Hospital Tewksbury Hospital Western Massachusetts Hospital Drug Addiction Rehabilitation Board Institute of Laboratories Lawrence Experiment Station Massachusetts Hospital School Audit Period From To Number May 29, 1969 Mar. 25, S-221 Oct. 3, 1968 July 17, S-18 Dec. 5, 1968 Sept. 11, S-62 Aug. 26, 1968 July 23, S-19 Nov. o, 1968 Dec. 23, S-151 Feb. 3, 1969 Dec. 15, S-139 July 3, 1968 July 7, S-3 Aug. 5, 1968 July 14, S-4 Aug. 12, 1968 July 7, S-6 Mar. 11, 1969 Jari. 9, S-160 Jan. 27, 1969 Jan. 23, S-174 May 12, 1969 June 1, S-284 Apr. 14, 1970 May 18, S-259 Sept. 5, 1968 Aug. 5, S-49 Apr. 22, 1969 May 15, S-285 May 21, 1969 May 4, S-258 Mar. 7, 1969 Mar. 9, S-208 July 1, 1968 July 7, S-14 Mar. 7, 1969 Mar. 9, S-204 Mar. 7, 1969 Mar. 9, S-210 Mar. 7, 1969 Mar. 9, S-210 June 2, 1969 June 1, S-212 Apr. 9, 1969 Apr. 24, S-209 Mar. 7, 1969 Mar. 9, S-203 Apr. 10, 1969 June 3, S-308 June 2, 1969 May 7, S-211 Dec. 17, 1968 Nov. 17, S-122 Dec. 17, 1968 Nov. 17, S-127 Dec. 17, 1968 Nov. 17, S-123 Dec. 17, 1968 Nov. 17, S-125 Dec. 17, 1968 Nov. 17, S-128 Dec. 18, 1968 Jan. 16, S-170 Dec. 17, 1968 Nov. 17, S-12S Dec. 2, 1968 Nov. 13, S--132 Jan. 20, 1j69 Mar. 23, S--215 May 12, 1969 Feb S-178 Jan. 21, 1969 Apr. 7, S-228 May 14, 1969 Apr. 13, S-233 Dec. 23, 1968 Nov. 17, S-103 Dec. 17, 1968 Nov. 26, S-130 Dec. 17, 1968 Nov. 17, S-124 Dec. 17, 1968 Nov. 17, S-126 Mar. 19, 1969 May 5, S-264

13 10 Audit Period Authorities, Departments or Institutions From To Number Department of Public Utilities: Administrative Division May 12, 1969 Division of Commercial Motor May 1, S-254 Vehicles June Division of Investigation of 4, 1969 May 1, S-257 Securities May 12, 1969 May 1, S-255 Gas Fitting Regulation Board May 12, 1969 June 1, S-256 Department of Public Welfare: Dec. 11, 1968 Apr. 6, S-200 Adams Finance Unit July 1, 1968 June 30, S-63 Arlington Finance Unit July 1, 1968 Nov. 7, S-lll Athol Finance Unit July 1, 1968 June 8, S-304 Attleboro Finance Unit July 1, 1968 May 27, S-288 Boston Finance Unit July 1, 1968 June 30, S-323 Brockton Finance Unit July 1, 1968 Apr. 21, S-235 Cambridge Finance Unit July 1, 1968 Jan. 26, S-171 Cape Cod Finance. Unit July 1, 1968 Oct. 20, S-96 Chelsea Finance Unit Nov. 14, 1968 Mar. 9, Û-S-193 Chicopee Finance Unit July 1, 1968 Feb. 28, S-283 Deham Finance Unit Feb. 1, 1969 May 30, S-305 Everett Finance Unit Dec. 17, 1968 May 14, S-276 Fall River Finance Unit July 1, 1968 June 17, S-324 Fitchburg Finance Unit July 1, 1968 Mar. 14, S-214 Framingham Finance Unit July 1, 1968 Sept, 15, S-65 Gloucester Finance Unit July 1, 1S68 Aug. 30, Great Barrington Finance Unit Apr. 11, 1969 May 14, S-280 Haverhill Finance Unit July 1, 1968 Dec. 30, S-153 Holyoke Finance Unit July 1, 1968 Mar. 31, S-226 Leominster Finance Unit July 1, 1968 Mar. 20, S-213 Lowell Finance Unit July 1, 1968 July 31, S-30 Lynn Finance Unit July 1, 1968 Oct. 14, S-92 Medford Finance Unit Feb. 1, 1969 Mar. 6, S-201 Methuen Finance Unit Jan. 1, 1969 May ; 4, S-260 Middleboro Finance Unit July 1, 1968 May 4, S-248 Nantucket Finance Unit July 1, 1968 June 1, S-299 Needham Finance Unit July 1, 1968 Aug. 15, S--51 New Bedford'Finance Unit June 1, 1958 May 26, S-298 Newburyport Finance Unit July 1, 1968 Dec. 8, S-143 Newton Finance Unit July 1, 1968 Dec. 31, S-145 North Adams Finance Unit July 1, 1968 May 31, S-277 Northampton Finance Unit July 1, 1968 May 31, S-278 Oak Bluffs Finance Unit July 1, 1958 June 30, S-319 Pittsfield Finance Unit July 1, 1968 May 3.1, S-279 Quincy Finance Unit July 1, 1968 June 10, S-314 Salem Finance Unit Feb. 1, 1969 June 30, S-322 Somerville Finance Unit July 1, 1968 Dec. 31, S-157 Springfield Finance Unit July 1, 1968 Dec. 31, S-159 Taunton Finance Unit July 1, 1968 Feb. 24, S-192 Templeton Finance Unit July 1, 1968 May 11, S-268 Weymouth Finance Unit July 1, 1968 May 28, S-287 Winchendon Finance Unit July 1, 1968 May 18, Worcester Finance Unit July 1, 1968 Jan. 6, S-146

14 Authorities, Departments or Institutions Department of Public Works: Division of Motor Boats Division of Waterways Government Center Commission Highways Division Outdoor Advertising Registry of Motor Vehicles Department of Public Safety Department of the State Secretary: Administrative Section Board of Publication of Massachusetts s Bureau of Corporate Organization and Registration Commission on Interstate Cooperation Division of Elections Massachusetts Historical Commission Department of Youth Services: Detention Center, Hampden County Detention Center, Worcester County Industrial School for Boys Industrial School for Girls Institute for Juvenile Guidance Judge John J. Connelly Youth Center Lyman.School for Boys Reception and Detention Facilities for Girls Residential Treatment Unit at Oakdale Stephen L. French Youth Forestry Camp at. Brewster Department of the State Treasurer: Board of Commissioners of Firemen s Reliéf Emergency Finance Board State Board of Retirement Vietnam Bonus Division Audit Period From To Number July 8, 1968 July 14, S-9 Feb. 18, 1969 Dec. 31, S-152 Sept. 9, 1968 Sept. 2, S-52 Mar. 10, 1969 Feb. 2, S-179 Dec. 5, 1968 Dec. 1, S-142 July 1, 1968 July 1, S-2 June 2, 1969 May 18, S-272 July 1, 1968 July 1, S-ll July 1, 1968 July 1, S-24 Ju3.y 1, 1968 June 30, S-23 July 16, 1968 Aug. 4, S-26 July 1, 1968 June 30, S-25 July 12, 1968 July 28, S Jan. 20, 1969 Jan. 16, S-144 Dec. 16, 1968 Jan. 19, S-136 Jan. 6, 1969 Feb S--137 Feb. 28, 1969 Mar. 31, S-222 Jan. 27, 1969 Apr. 24, S-244 May 8, 1969 Mar. 10, S-202 May 7, 1969 May 15, S-230 Feb. 21, 1969 Mar. 3, S-194 Mar. 10, 1969 Apr. 6, S-229 Jan. 15, 1969 Feb. 9, S-138 Mar. 31, 1969 Apr. 27, S-231 Feb. 3, 1969 Feb. 2, S-172 Jan. 22, 1969 Feb. 9, S-180 Mar. 20, 1969 Mar. 6, S-198 Jan. 1, 1959 Dec. 31, S-303 Feb. 3, 1969 Feb. 2, S-182 Legislature : Legislative Research Council and Legislative Research Bureau Revolutionary Bicentennial Commission Sergeant-At-Arms May 19, 1969 June 8, S-316 June 23, 1969 May 28, S-291 May 13, 1969 Apr. 28, S-246 Metropolitan District Commission: Administrative Division Construction Division Division of Parks Sewerage Division Water Division Oct. 14, 1968 Sept. 15, S-67 Oct. 14, 1968 Sept. 5, S-69 Oct. 14, 1968 S e p t. 15, S-68 Oct. 14, 1968 Sept. 15, Oct. 14, 1968 S e p t. 25, S-71

15 Audit Period Authorities, Departments or Institutions From To Judiciary: Board of Bar Examiners Feb. 3, 1969 Jan. 16, 1970 Clerk of the Supreme Judicial Court Feb. 18, 1969 Feb. 23, 1970 Commissioner of Probation Mar. 31, 1969 Mar. 26, 1970 Judicial Council Apr. 7, 1969 Mar. 9, 1970 Massachusetts Defenders Committee Apr. 10, 1969 Mar. 12, 1970 er of Decisions of the Supreme Judicial Court. Oct. 23, 1968 Nov. 12, 1969 Repor t Number 70-S S S S S S-121

16 Publi c Authority Audits 13 Audit of Public Authorities: Chapter 11 of the General Laws in that it annual audit of the accounts or districts Cour t. Chapter 733 of the Acts of 1962 amended required the State Auditor t:o make an and authorities created by the General During the fiscal year ending June 30, 1970 the requirement of making an annual audit of said districts and authorities was dully compiled with, and annuel reports were issued for all such audits; During the fiscal year 243 Housing;Independent and Redevelopment Authority audits were completed including the following 19 new audits. Independent Authorities Department of Mental Health Clinics: Boston Evening Clinic Boston University Boston City Hospital Cape Cod Mental Health Association Martha's Vineyard Guidance Center Mayflower Mental Health Association Mental Health Association for North Central Massachusetts Milford Area Mental Health Association, Inc. North Suffolk Mental Health Association, Inc. St. Elizabeth Hospital Mental Health Center Worcester Youth Guidance Center Greater Lawrence Sanitary District Commission Health and Educational Facilities Authority Northern Middlesex Area Commission Penn Central Company Records with regard to Operating Agreement with the Commonwealth of Massachusetts Upper Blackstone Water Pollution Abatement District Redevelopment Authorities Attleboro Redevelopment Authority City of Marlborough Industrial Redevelopment Financing Authority Marlborough Redevelopment Authority Natick Redevelopment Authority

17 14 Audit Period Title From To Local Housing Authorities: Ablington June 1, 1969 May 31, 1970 Agawam Nov. 1, 1968 Sept. 30, 1969 Amesbury Nov. 1, 1968 Oct. 31, 1969 Amherst Nov. 1, i968 July 31, 1969 Andover June 1, 1969 Jan. 31, 1970 Arlington July 1, 1968 Aug. 31, 1969 Ashland Jan. 1» 1969 Dec. 31, 1969 Athol Mar. 1, 1969 Apr. 30, 1970 Attleboro Dec. 1, 1968 Oct. 31, 1969 Barnstable June 1, 1969 Jan. 31, 1970 Bedford Dec. 1, 1968 Apr. 30, 1970 Bellingham Mar. 1, 1969 Nov. 30, 1969 Belmont Nov. 1, 1968 Nov. 30, 1969 Beverly Oct. 1, 1968 Sept. 30, 1969 Billerica May 1, 1969 Feb. 28, 1970 Boston Jan. 1, 1969 Dec. 31, 1969 Bourne Mar. 1, 1969 Dec. 31, 1969 Braintree June 1, 1969 May 31, 1970 Bridgewater May 1, 1969 Apr. 30, 1970 Brockton Nov. 1, 1968 June 30, 1969 Brookline Sept. 1, 1968 June 30, 1969 Burlington Mar. 1, 1969 Dec. 31, 1969 Cambridge July 1, 1968 June 30, 1969 Canton Oct. 1, 1968 Sept. 30, 1969 Chelsea July 1, 1968 June 30, 1969 Chicopee Jan. 1, 1969 Mar. 31, 1970 Clinton Aug. 1, 1968 June 30, 1969 Concord Apr. 1, 1969 Apr. 30, 1970 Dalton Apr. 1, 1969 Apr. 30, 1970 Danvers Dec. 1, 1968 Nov. 30, 1969 Dartmouth Mar. 1, 1969 Feb. 28, 1970 Dedham Aug. 1, 1968 Julie 30, 1969 East Bridgewater June 1, 1969 May 31, 1970 Easthampton Jan. 1, 1969 Sept. 30, 1969 East Longmeadow Sept. 1, 1968 Aug. 31, 1969 Easton Apr. 1, 1969 Mar. 31, 1970 Essex Apr. 1, 1969 Sept. 30, 1969 Everett July 1, 1968 June 30, 1969 Fairhaven May 1, 1969 Nov. 30, 1969 Fall River Oct. 1, 1968 July 31, 1969 Falmouth May 1, 1969 Feb. 28, 1970 Fitchburg July 1, 1968 July 31, 1969 Foxborough Feb. 1, 1969 Dec. 31, 1969 Framingham Mar. 1, 1969 Jan. 1, 1970 Franklin Feb. 1, 1969 Nov. 30, 1969 Gardner Oct. 1, 1968 Aug. 31, 1969 Gloucester Nov. 1, 1968 Oct. 31, 1969 Grafton Dec. 1, 1968 Dec. 31, 1969 Great Barrington May 1, 1969 Apr. 30, 1970 Greenfield Jan. 1, 1969 May 31, 1970 Hadley Sept. 1, 1968 July 31, 1969 Hamilton Dec. 1, 1968 Aug. 31, 1969 Haverhill Jan. 1, 1969 Jan. 31, 1970 Number 70-A A A A A A A A A A A A A A A A A A A A A A A-5 70-A A A A A A A A A A A A A A A-l 70-A A A A A-15i. 70-A A A A A A A A A A-165

18 From Audit Period To 15 PvGport Number.ocal Housing Authorities (Cont.): Holyoke Dec. 1, 1968 Oct. 31, A-88 Hopedale Dec. 1, 1968 Nov. 30, A-120 Hopkinton Jan. 1, 1969 Dec. 31, A-125 Hudson Apr. 1, 1969 Nov. 1, A-ll1 Hull Apr. 1, 1969 Jan. 31, A-159 Ipswich Jan. 1, 1969 Sept.. 30, A-94 Lancaster Aug. 1, 1968 July 31, A-19 Lawrence June 1, 1969 Dec. 31, A-156 Leicester Jan. 1, 1969 Feb. 28, A-175 Leominister July 1, 1968 July 31, A-26 Lexington Apr. 1, 1969 May 31, A--202 Lowell May 1, 1969 Feb. 28, A-183 Ludlow Aug. 1, 1968 July 31, A-27 Lunenburg May.1, 1969 Apr. 30, A-201 Lynn July 1, 1968 June 30, A-3 Malden Aug. 1, 1968 Aug. 31, A-43 Manchester Feb. 1, 1969 Nov. 30, A-117 Mansfield Dec. 1, 1968 Nov. 30, A-91 Marblehead Jan. 1, 1969 Oct. 31, A-97 Marlborough May 1, 1969 Feb. 28, A-178 Mattapoisett Mar. 1, 1969 Nov. 30, A-100 Maynard Mar. 1, 1969 Mar. 31, A-195 Medford Aug. 1, 1968 Aug. 31, A-34 Medway Jan. 1, 1969 Nov. 30, A-123 Melrose May 1, 1969 Feb. 28, A-193 Mendon May 1, 1969 Nov. 30, A-121 Methuen Apr. 1, 1969 Nov. 30, A-133 Middleborough Apr. 1, 1969 Dec. 31, A-144 Middleton Mar. 1, 1969 Jan. 31, A-163 Milford Sept. 1, 1968 Oct. 31, A-95 Millbury Dec. 1, 1968 Dec. 31, Q-A-146 Millis June 1, 1969 Mar. 31, A-198 Montague Feb. 1, 1969 May 31, A-221 Nahant Dec. 3, 1968 Nov. 30, A-114 Natick Apr. 1, 1969 Dec. 31, A-160 Needham Jan. 1, 1969 Oct. 31, A-105 New Bedford July 1, 1968 June 30, A-12 Newburyport Dec. 1, 1968 Oct. 31, A-112 North Adams Jun. 1, 1969 May 31, A-219 North Andover Jan. 1, 1969 Dec. 31, A-115 North Attleborough May 1, 1969 May 31, A-232 Northborough May 1, 1969 Dec. 31, A-128 Northbridge Nov. 1, 1968 Sept. 30, A-81 Northhampton July 1, 1968 June 30, A-8 North Reading Mar. 1, 1969 Dec. 31, A-149 Norwood Nov. 1, 1968 Sept. 30, A-7 3 Orange Mar. 1, 1969 May 31, A-227 Palmer Apr. 1, 1968 Sept. 30, A-70 Peabody May 1, 1969 Mar. 31, A-205 Pembroke June 1, 1969 Apr. 30, A-208 Pittsfield Apr. 1, 1969 Apr. 30, A-213 Plainville Feb. 1, 1969 Dec. 31, A-152 Plymouth Feb. 1, 1969 Sept. 30, A-77 Quincy July 1, 1968 June 30, A-18

19 16 Audit Period From To Number Local Housing Authorities (Cont.): Randolph May 1, 1969 Feb. 28, A-161 Reading Feb. 1, 1969 Nov. 30, A-118 Revere July 1, 1968 Aug. 31, A-37 Rockland May 1, 1969 Feb. 28, A-I74 Rockport Nov. 1, 1968 Sept. 30, A-75 Salem Dec. 1, 1968 July 31, A-31 Sandwich May 1, 1969 Dec. 31, A-130 Saugus May 1, 1969 Feb. 28, A-192 Scituate June 1, 1969 Feb. 28, A-132 Somerset Apr. 1, 1969 Mar. 31, A-186 Somerville Aug. 1, 1968 July 31, A-21 South Hadley Nov. 1, 1968 Aug. 31, A-60 Spencer May 1, 1969 Feb. 28, A-176 Springfield Oct. 1, 1968 Dec. 31, A-136 Sterling Mar. 1, 1969 Oct. 31, A--110 Stoneham Oct. 1, 1968 Sept. 30, A-85 Stoughton Oct. 1, 1968 Aug. 31, A-45 Sutton July 1» 1969 Dec. 31, A-147 Swampscott Oct. 1, 1969 Aug. 31, A-65 Taunton Dec. 1, 1968 Aug. 31, A-51 Tewksbury Mar. 1, 1969 Feb. 28, A-162 Upton May 1, 1969 Dec. 31, A-122 Uxbridge Dec. 1, 1968 Nov. 30, A-119 Wakefield Mar. 1, 1969 Jan. 31, A-164 Walpole Jan. 1, 1969 Nov. 30, A--106 Waltham Nov. 1, 1968 Sept. 30, A-86 Warehara Mar. 1, 1969 Nov. 30, A-99 Watertown Nov. 1, 1968 Oct. 31, A-103 Webster Nov. 1, 1968 Oct. 31, A-82 Wellesley Oct. 1, 1968 Sept. 30, A-71 Westhorough June 1, 1969 Dec. 31, A-127 Westfield Sept. 1, 1968 Aug.' 31, A-39 West Springfield July 1, 1968 June 30, A-7 Weymouth J an 1, 1969 Nov. 30, A-138 Whitman : J an. 1, 1969 Jan. 31, A-173 Wilbraham. Mar. 1, 1969 Sept, 30, A-69 Wilmington. Sept. 1, 1968 Aug. 31, A-54 Winthrop Jan. 1, 1969 Nov. 30, A-132 Woburn Oct. 1, 1968 Aug. 31, A-60 Worcester July 1, 1968 June 30, A-10 Wrentham Nov. 1, 1968 Oct. 31, A-90 Yarmouth Apr. 1, 1969 Oct. 31, A-78 Redevelopment Authorities : Adams June 1, 1969 May 31, A-220 Attleboro Jan. 11, 1966 Sept. 3, A-62 Beverly Oct. 1, 1968 Sept. 30, A-80 Boston Jan. 1, 1969 Dec. 31, A-191 Brockton Jan. 1, 1969 Sept. 30, A-83 Broolcline Oct. 1, 1968 May 31, i-2 Cambridge Aug. 1, 1968 July 31, A-6 Chelsea Aug. 1, 1968 July 31, A-32 Chicopee Feb. 1, 1969 Apr. 30, A-188 City Development (Lowell) Feb. 1, 1969 Sept. 30, A-84

20 17 Audit Period From To Number Redevelopment Authorities (Cont.): Fall River Fitchburg Framingham Franklin Gardner Holyoke Hull Lawrence Lynn Malden Marlborough Medford Methuen Milford Natick New Bedford Newburyport Nev;ton North Adams Northampton Peabody Pittsfield Plymouth Salem Somerville Southbridge Springfield Stoughton Taunton Watertown Weymouth Wilmington Woburn Worcester Oct. 1, 1968 Oct. 31, A-92 Aug. 31, 1968 July 31, A-30 Apr. 1, 1969 Feb. 28, A-167 Feb. 1, 1969 Nov. 30, A-141 Nov. 1, 1968 Sept. 30, A-53 Jan. 1, 1969 Nov. 30, A-89 Mar. 1, 1969 Dec. 31, A-158 June 1, 1969 Apr. 30, A-223 Aug. 1, 1968 July 31, A-4 Sept. 1, 1968 Sept. 30, A-49 Dec. 5, 1968 Feb. 28, A-180 Sept. 1, 1968 Aug. 31, A-35 May 1, 1969 Feb. 28, A-157 Oct. 1, 1968 Oct. 31, A-96 Mar. 26, 1968 Jan. 31, A-179 Aug. 1, 1968 July 31, A-13 Jan. 1, 1969 Nov. 30, ~A~134 Apr. 1, 1969 Jan. 31, A-172 May 1, 1969 May 31, A-215 Aug. 1, 1968 July 31, A-9 June 1, 1969 May 31, A-206 Apr. 1, 1969 May 31, A-214 Feb. 1, 1968 Oct. 31, A-93 Jan. 1, 1969 Aug. 31, A-58 Sept. 1, 1968 Aug. 31, A-22 Mar. 1, 1969 Mar. 31, A-177 Dec. 1, 1968 Jan. 31, A-137 Oct. 1, 1968 Aug. 31, A-46 Nov. 1, 1968 Dec. 31, A-154 Dec. 1, 1968 Oct. 31, A-104 Feb. 1, 1969 Dec. 31, A-139 Sept. 1, 1968 Sept. 30, A-55 Oct. 1, 1968 Sept. 30, A-61 Sept. 1, 1968 June 30, A-ll

21 18 Authorities, Departments or Institutions Miscellaneous Independent Audits: Berkshire County Planning Commission Boston Arena Authority Boston Metropolitan District Central Massachusetts Regional Planning Commission Central Merrimack Valley Regional Planning Commission City of Marlborough Industrial Development Finance Authority Connecticut River Valley Flood Control Commission Fall River Line Pier Greater Boston Stadium Authority Greater Lawrence Sanitary District Commission Hampden County Arena Authority Lowell Technological Institute Building Authority Lowell Technological Institute of Massachusetts Research Foundation Lower Pioneer Valley Regional Planning Commission Massachusetts Bay Transportation Authority Massachusetts Housing Finance Agency Massachusetts Parking Authority Massachusetts Port Authority Massachusetts State College Building Authority Massachusetts Turnpike Authority Merrimack River Valley Flood Control Commission Metropolitan Area Planning Council New England Interstate Water Pollution Control Commission Northern Middlesex Area Commission Old Colony Planning Council Penn Central Company Records with regard to Operating Agreement with the Commonwealth of Massachusetts Southeastern Massachusetts Technological Institute Building Authority Southeastern Massachusetts University Research Foundation Teachers Retirement Board Thames River Valley Flood Control Commission University of Massachusetts Building Authority Audit: Period From To Number June 1, 1969 May 31, A-216 July 1, 1968 June 30, A-25 Jan. 1, 1969 Dec. 31, A-116 Apr. 1, 1969 Mar. 31, A-196 Dec. 1,.1968 Dec. 31, A-135 Feb. 8, 1968 Dec. 31, A-98 July 1, 1968 June 30, A-42 Jan. 1, 1969 Dec. 31, Ü-A-185 May. 16, 1969 Feb. 11, A-171 Jan. 1, 1969 Dec. 31, A-148 Mar. 1, 1969 May 31, A-190 July 1, 1968 June 30, A-74 Aug. 31,.1968 Sept. 30, A-63 Mar.. 1, 1969 Mar. 31, A-189 Nov. 1, 1968 Nov. 30, A-142 June 10, 1969 May 31, A-233 Jan. 1, 1969 Dec. 31, A-203 July 1, 1968 June 30, A-87 July 1, 1968 June 30, A-50 Jan. 1, 1969 Dec. 31, A-166 July 1, 1968 June 30, A-64 Sept. 23, 1968 Sept. 22, A-59 July 1, 1968 June 30, A-44 Feb. 1, 1969 Mar. 31, A-200 May 17, 1969 Apr. 30, A-212 Calendar year ended Dec. 31, A-242 Mar. 10, 1969 Mar. 2, A-155 Mar. Jan. 17, 1, Mar. Dec. 17, 31, A A-235 July 1, 1968 June 30, A-43 July 1, 1968 June 30, A-36

22 19 Audit Period Authorities, Departments or Institutions From To Number Miscellaneous Independent Audits (Cont.) Upper Blackstone Water Pollution Abatement District. Walter E. Fernald State'School Corporation Woods Hole, Martha's Vineyard and Nantucket Steamship Authority Wrentham Research Foundation, Inc. Mental Health Centers: Boston Evening Clinic Boston University and Boston City Hospital Guidance Center Cape Cod Mental Health Association Health and Educational Facilities Authority Martha's Vineyard Guidance Center Mayflower Mental Health Association Mental Health Association of North Central Massachusetts, Inc. Milford Area Mental Health Association, Inc. North Suffolk Mental Health Association, Inc. St. Elizabeth Hospital Mental Health Center Walden Guidance Association, Inc. Worcester Youth Guidance Center Massachusetts Health Research Institute Inc. Massachusetts Mental Health Research Corp. Medfield Research Foundation, Inc. May 7, 1969 Mar. 31, A-197 Sept. 25, 1968 Oct. 20, A-153 Jan. 1, Jan. 12, Dec. Dec. 31, , A A-107 As of Apr. 30, A-324 As of As of June 11, As of As of Jan. May 1969 May May May 31, , , , , A A A A A-243 As of June 17, A-239 As of June 15, A-240 As of Jan. 31, A-210 As of Mar. 1, As of 1969 May May June 20, , , A A A-238 Oct. 1, 1968 Sept. 30, A-66 Jan. 1, Nov. 12, Dec.: Oct. 31, , A A-67

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