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Transcription

1 State Library of MassacHüss ^ > State House, BostUs I (ttommonfealtlj of ^asaacljusctte PUBLIC DOCUMENT #6 ANNUAL REPORT FOR THE FISCAL YEAR ENDING JUNE 30, 1974 r L. MR 336.7M3 A91r 197h 3 J i t/ie (Sflfice ofl SPùife tyiuclito/i &Acu/cteMb SBucyko

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3 PUBLIC DOCUMENT #6 ANNUAL REPORT FOR THE FISCAL YEAR ENDING JUNE 30, 1974

4 DEPARTMENT OF THE STATE AUDITOR ANNUAL REPORT for the FISCAL YEAR ENDING JUNE 30, Ml M3 AH r IT 14 6 STATE AGENCY AUDITS I have the honor to submit the Annual of the Department of the State Auditor for the fiscal year, July 1, 1973 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 o{ the toute, auditor halt, annually make, a care{ul audit al the accounts o{ a l l departments, o {{ic e s, comml lon, In s t it u t io n and a c tiv itie s o{ the commonwealth, including tho e o{ d is t r ic t s and o{ authorities created by the general court, and including those o{ the income tax d iv isio n o{ the department o{ corporations and taxation, and { or said purpose the authorized o {{icers and employees o{ said deparinent o{ the sta te auditor s h a ll have access to such accounts at reasonable times and said department may require the production o{ books, documents and vouchers, except tax returns, relating to any matter within the scope o{ such audit. The accounts o{ the la s t named department s h a ll be su b ject at any time to such examination as the governor and council or the general court may order. Said department sh a ll comply with any written regulations, consistent with law, r e la tiv e to i t s duties made by the governor and council. This section s h a ll not apply to the accounts o{ sta te o {{icers which the director o{ accounts o{ the department o{ corporations and taxation i s required by law to examine. The department o{ the sta te auditor s h a ll, in any audit o{ the department o{ public wel{are or any agency thereo{, re{er to the {raudulent claims commission any case coming to i t s attention in the course o{ suck audit which appears to involve {raud. In any such audit the department o{ the sta te auditor i s hereby authorized to examine the records o{ vendors to veri{y b ills submitted to the department o{ public wel{are to the extent necessary to determine the propriety and accuracy o{ th e ir charges against the commonwealth. The department o{ the sta te auditor sh a ll keep no books or records except records o{ audits made by i t and i t s annual report s h a ll re la te only to such audits. The examination o{ the accounts o{ d is t r ic t s and authorities required by th is section sh a ll be made in addition to any audit required by the law creating such d is t r ic t or a u th o rity." 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, 1974.

5 Personnel Changes: Mr. James Berger of Newton Center, Semi-Senior Field Auditor, retired July 31, Miss Catharine G. Carey of Newburyport, Statistical Typist, retired November 30, Miss Margaret Collins of Quincy, Statistical Typist, resigned June 28, Mr. Edward C. Creed of Green Harbor, Chief Accountant, deceased August 19, Mr. Joseph DiStefano of West Springfield, Semi-Senior Field Auditor, resigned August 15, Mr. Oren E. List of Watertown, Semi-Senior Field Auditor, retired September 30, Mr. Francis B. Lovely of Nahant, Supervising Field Auditor, retired January 31, Miss Carol McLaughlin of Quincy, Statistical Typist, transferred to Department of Public Health March 10, Mr. Demosthenes N. Protopapas of Medford, Third Deputy Auditor, retired August 31, Mr. Frank Pucillo of Medford, Semi-Senior Field Auditor, deceased September 18, Mrs. Lucille Shea of Everett, Statistical Typist, transferred to Department of Mental Health June 2, Mr. Floyd J. Silvia of Hyannis, Semi-Senior Field Auditor, transferred to Bridgewater State College on July 8, Mrs. John T. Solheim of Danvers, Statistical Typist, resigned December 15, Mr. Raymond G. Superneau of Springfield, Semi-Senior Field Auditor, retired February 28, The following permanent Civil Service appointments were made during the fiscal year: Mr. Rene Blanchette of Salem - Junior Field Auditor on October 28, Mr. David W. Chittenden of Wakefield - Semi-Senior Field Auditor on October 28, Miss Susan T. Collins of Peabody - Statistical Typist on January 11, Mr. Richard C. Dery of Lowell - Semi-Senior Field Auditor on October 28, 1973.

6 Mr. William E. Desmond of Duxbury - Semi-Senior Field Auditor on October 28, Mr. Anthony M. DiMauro of Watertown - Semi-Senior Field Auditor on October 28, Miss Kathleen A. Galli of Revere - Statistical Typist on January 20, Mr. Harold L. Hickox, III of Westborough - Semi-Senior Field Auditor on October 28, Mr. Henry P. Krawiec of Brockton - Semi-Senior Field Auditor on October 28, Mr. Anthony P. Maloney of West Holyoke - Junior Field Auditor on October 28, Mr. Gary E. Marcus of Brighton - Junior Field Auditor on October 28,,1973. Mr. James H. McMahon of Fall River - Semi-Senior Field Auditor on October 28, Mr. Stanley A. Miklaszewski of Holyoke - Semi-Senior Field Auditor on October 28, Mr. Charles E. Miller, Jr. of Dorchester - Semi-Senior Field Auditor on March 4, Mr. George E. Nogler of Hudson - Semi-Senior Field Auditor on October 28, Miss Karen L. Panzone of Everett - Statistical Typist on October 12, Mr. James P. Reardon of North Quincy - Junior Field Auditor on October 7, Mr. John T. Wilkes of North Hatfield - Junior Field Auditor on October 28, 1973.

7 New Audits: During the fiscal year initial audits of the following agencies were completed. Administration and Finance Criminal History Systems Board Department of Community Affairs State Building Code Commission Department of Correction Pre-Release Guidance Center Receptions Diagnostic Center Governor and Council Community Antenna Television Commission Division of Disability Adjudication Governor's Highway Safety Bureau Office for Children During the fiscal year a total of 368 State accounts were audited, including 331 regular audits and 34 new audits and 3 Federal audits.

8 Audits for 1974 Fiscal Year 5 Department or Institution 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 Boxers' Fund Board Civil Defense Agency Commission on Employment of the Handicapped Commissioner of Veterans' Services Committee on Criminal Justice Committee to Keep Massachusetts Beautiful Consumers' Council Contributory Retirement Appeal Board Education Compact Council of Massachusetts Executive Office for Administration and Finance: Board of Economic Advisors Criminal History Systems Board Governor's Highway Safety Bureau Central Services Division: Bureau of Administrative Services Bureau of Building Construction Bureau of State Buildings Comptroller's Division Fiscal Affairs Division Office of the Commissioner Purchasing Agent's Division Rate Setting Commission Executive Office of Communities and Development Executive Office of Consumer Affairs Community Antenna Television Commission Executive Office of Educational Affairs Executive Office of Elder Affairs Executive Office of Environmental Affairs Executive Office of Human Services Office for Children Executive Office of Manpower Affairs Executive Office of Public Safety Executive Office of Transportation and Construction Finance Advisory Board Flood Relief Board Fraudulent Claims Commission and Bureau of Welfare Auditing George Fingold Library Governor's Highway Safety Committee Group Insurance Commission Health and Welfare Commission Massachusetts Aeronautics Commission Massachusetts Advisory Council on Vocational- Technical Education Massachusetts Commission Against Discrimination Audit Period From To Number Mar. 27, 1973 Dec. 14, S-62 Mar. 13, 1972 Sept. 10, S-30 Mar. 21, 1973 Oct. 23, S-50 Jan. 11, 1972 Nov. 26, S-14 Mar. 5, 1973 Nov. 5, S-56 May 22, 1972 July 2, S-3 Jan. 30, 1973 Oct. 25, S-8 Apr. 5, 1973 Feb. 22, S-57 Sept. 11, 1972 Oct. 3, S-36 June 1, 1973 Mar. 7, S-62 May 4, 1973 Jan. 7, S-68 Apr. 20, 1973 Jan. 8, S-66 Apr. 30, 1973 Dec. 27, S-64 Apr. 3, 1973 Feb. 25, S-56 May 2, 1973 Oct. 23, S-52 July 19, 1972 Mar. 7, S-92 July 1, 1972 Nov. 19, S-41 Mar. 5, 1972 Aug. 9, S-14 Sept. 18, 1972 Nov. 6, S-73 Sept. 5, 1972 Mar. 4, S-28 July 1, 1971 June 30, S-17 Feb. 4, 1972 Aug. 20, S-15 Mar. 10, 1972 Sept. 21, S-13 Nov. 29, 1971 Dec. 3, S-I6 May 29, 1973 May 22, S-105 May 11, 1972 Oct. 16, S-39 May 31, 1972 Apr. 10, S-40 Nov. 16, 1971 Feb. 21, S-64 June 21, 1972 Feb. 25, S-41 Apr. 10, 1972 Apr. 3, S-42 May 18, 1972 Nov. 26, S-43 June 5, 1972 May 13, S-44 Nov. 1, 1972 Feb. 1, S-66 Apr. 26, 1972 Feb. 9, S-63 Apr. 18, 1972 Oct. 31, S-45 June 21, 1972 Apr. 10, S-46 May 3, 1973 Oct. 30, S-53 Apr. 5, 1973 Jan. 17, S-67 June 1, 1973 May 28, S-107 Mar. 19, 1973 June 10, S-91 Mar. 12, 1973 Dec. 12, S-61 Jan. 29, 1973 May 1, S-103 Apr. 25, 1973 Mar. 6, S-68 Apr. 9, 1973 Jan. 7, S-16 June 12, 1973 Mar. 21, S-77 June 1, 1972 July 12, S-6

9 6 Audit Period Department or Institution From To Number Governor and Council (Cont.): Massachusetts Commission for the Blind: Bureau of Individual Services May 14, 1973 Apr. 18, S-85 Bureau of Industrial Aid and Workshops May 14, 1973 Apr. 18, S-86 Bureau of Medical Care May 14, 1973 Apr. 18, S-87 Bureau of Rehabilitation May 14, 1973 Apr. 18, S-88 Bureau of Research May 14, 1973 Apr. 18, S-89 Office of the Commissioner May 14, 1973 Apr. 18, Massachusetts Educational Communications Commission Mar. 14, 1973 Feb. 7, S-57 Massachusetts Police Training Council Apr. 10, 1973 Mar. 11, S-69 Massachusetts Rehabilitation Commission Aug. 22, 1972 Oct. 9, S-43 Division of Disability Adjudication July 1, 1972 Oct. 9, S-51 Military Division of the Executive Department Jan. 11, 1972 Nov. 26, S-12 Milk Regulation Board Aug. 29, 1972 Aug. 29, S-40 Mobile Homes Commission Mar. 1, 1973 Oct. 26, S-51 New England Board of Higher Education Dec. 1, 1972 Sept. 10, S-5 New England Regional Commission Apr. 5, 1973 Mar. 19, S-78 Old State House Oct. 27, 1972 Feb. 20, S-58 Personnel Appeals Board June 12, 1973 Feb. 26, S-27 Rate Setting Commission May 29, 1973 May 22, S-105 Retirement Law Commission Feb. 27, 1973 Nov. 28, S-50 Soldiers' Home in Holyoke Oct. 24, 1972 Oct. 29, S-9 Soldiers' Home in Massachusetts Mar. 6, 1973 Dec. 26, S-15 Special Military Reservation Commission Jan. 11, 1972 Nov. 26, S-15 State Council on Juvenile Behavior Mar. 29, 1973 Mar. 1, S-60 State Racing Commission Feb. 8, 1972 Nov. 12, S-ll Vehicle Equipment Safety Commission July 1, 1972 June 30, S-4 Weather Amendment Board Apr. 17, 1973 Oct. 31, S-54 World War II Memorial Commission Mar. 8, 1973 Apr. 24, S-27 Department of Agriculture: Administrative Section July 21, 1972 July 17, S-9 Division of: Animal Health Aug. 2, 1972 July 31, S-10 Dairying and Animal Husbandry July 21, 1972 July 12, S-ll Fairs July 21, 1972 July 17, S-12 Markets July 21, 1972 July 17, S-13 Plant Pest* Control July 21, 1972 July 17, S-14 Poultry and Poultry Products July 21, 1972 July 17, S-15 Milk Control Commission July 21, 1972 July 23, S-17 State Reclamation Board Sept. 11, 1972 Aug. 16, S-16 Department of the Attorney General May 7, 1973 Feb. 11, S-61 Commissioners on Uniform State Laws Mar. 6, 1973 Feb. 21, S-59 Obscene Literature Control Commission Mar. 6, 1973 Nov. 8, S-58 Department of Banking and Insurance: Division of Banks and Loan Agencies Mar. 29, 1973 Mar. 20, S-95 Division of Insurance Apr. 25, 1972 July 17, S-12 Division of Savings Bank Life Insurance Sept. 25, 1972 Jan. 10, S-55 Division of Civil Service June 1, 1973 Apr. 22, S-102

10 7 Audit Period Department or Institution From To Number Division of Registration May 14, 1973 Registration, Certification and Examining Boards: Nov. 19, S-77 Architects Nov. 16, 1972 Nov. 19, S-78 Barbers Jan. 8, 1973 May 10, S-106 Chiropractors Mar. 20, 1973 Oct. 25, S-71 Dental Examiners Oct. 24, 1972 Sept. 27, S-35 Dispensing Opticians Nov. 29, 1972 Oct. 9, S-37 Electricians Oct. 17, 1972 Dec. 3, S-81 Electrologists Mar. 7, 1973 Oct. 16, S-49 Embalming and Funeral Directing Mar. 1, 1973 Nov. 12, S-59 Hairdressers May 4, 1973 Feb. 27, S-93 Health Officers Feb. 5, 1973 Nov. 5, S-75 Landscape Architects Feb. 5, 1973 Oct. 31, S-74 Medicine Aug. 21, 1972 Sept. 12, S-31 Nursing Jan. 2, 1973 Oct. 9, S-38 Nursing Home Administrators Mar. 14, 1973 Oct. 15, S-47 Operators of Drinking Water Supply Facilities Mar. 23, 1973 Oct. 24, S-70 Operators of Waste Water Treatment Facilities Mar. 6, 1973 Nov. 6, S-76 Optometry Dec. 18, 1972 Oct. 29, S-69 Pharmacy Sept. 25, 1972 Sept. 24, S-34 Plumbers Apr. 11, 1973 Nov. 28, S-80 Podiatry Sept. 25, 1972 Aug. 27, S-18 Professional Engineers and of Land Surveyors Nov. 30, 1972 Dec. 14, S-82 Psychologists Mar. 23, 1973 Oct. 15, S-48 Public Accountancy May 1, 1973 Jan. 2, S-83 Radio and Television Technicians May 1, 1973 Jan. 2, S-84 Real Estate Brokers and Salesmen Apr. 2, 1973 Jan. 22, S-87 Sanitarians Nov. 15, 1972 Sept. 11, S-32 Veterinary Medicine Oct. 3, 1972 Sept. 24, S-33 Department of Commerce and Development Dec. 28, 1972 Feb. 19, S-89 Division of: Economic Development Jan. 10, 1973 Feb. 19, S-90 Tourism Jan. 10, 1973 Feb. 19, S-91 Massachusetts Science and Technology Foundation May 7, 1973 Apr. 10, S-21 Department of Community Affairs: Administrative Section Jan. Division of: 8, 1973 Apr. 11, S-97 Community Development Jan. 8, 1973 Apr. 11, S-98 Community Services Jan. 8, 1973 Apr. 11, S-99 Social and Economic Opportunity Jan. 8, 1973 Apr. 11, S-100 State Building Code Commission Inception Apr. 11, S-101 Department of Corporations and Taxation Oct. 2, 1972 Nov. 1, S-72 Appellate Tax Board Apr. 11, 1973 Mar. 25, S-96 Bureau of Accounts in the Division of Local Finances May 7, 1973 Jan. 16, S-85 Department of Correction Jan. 31, 1973 Apr. 29, S-104 Massachusetts Correctional Institutions at: Bridgewater Jan. 10, 1973 Jan. 21, S-17 Concord May 3, 1972 July 11, S-3

11 8 Department or Institution From Audit Period To Number Department of Correction (Cont.): Massachusetts Correctional Institutions at (Cont.): Framingham Monroe Oct. May 13, 21, Oct. Apr. 10, 29, S S-23 Norfolk Sept. 18, 1973 Nov. 1, S-ll Plymouth Feb. 1, 1973 Jan. 21, S-18 Walpole Nov. 1, 1973 July 5, S-4 Warwick June 7, 1973 May 13, S-25 Parole Board June 11, 1973 Jan. 28, S-88 Pre-Release Guidance Center, Boston Inception June 6, S-48 Receptions Diagnostic Center Inception Jan. 2, S-16 Department of Education: Advisory Council on Education Board of Education and Commissioner's Office Board of Higher Education Bureau of Library Extension Bureau of Nutrition Education and School Food Services Bureau of Surplus Property Council on the Arts and Humanities Division of : Administration and Personnel Curriculum and Instruction Immigration and Americanization Occupational Education Research and Development School Facilities and Related Services Special Education State and Federal Assistance Educational Development and State Experimental School Executive Committee for Educational Television Higher Education Facilities Commission School Building Assistance Bureau Division of State Colleges: Massachusetts College of Art Massachusetts Maritime Academy State Colleges: Boston Bridgewater Fitchburg Framingham Lowell North Adams Salem Westf ield Worcester Lowell Technological Institute of Massachusetts Southeastern Massachusetts University University of Massachusetts at Amherst University of Massachusetts in Boston University of Massachusetts Medical School Dec. 20, 1971 July 10, S-7 Oct. 18, 1972 Aug. 13, S-19 Oct. 12, 1972 Dec. 12, S-52 Jan. 19, 1973 Nov. 13, S-27 Jan. 8, 1973 Oct. 23, S-28 Dec. 13, 1972 Oct. 30, S-26 June 4, 1973 Jan. 31, S-53 Oct. 18, 1972 Aug. 13, S-18 Oct. 18, 1972 Aug. 13, S-20 Nov. 10, 1972 Oct. 23, S-42 Oct. 18, 1972 Aug. 13, S-21 Oct. 18, 1972 Aug. 13, S-22 Oct. 18, 1972 Aug. 13, S-29 Oct. 18, 1972 Aug. 13, S-24 Oct. 18, 1972 Aug. 13, S-23 Oct. 18, 1972 Aug. 13, S-25 Feb. 2, 1973 Jan. 29, S-19 May 31, 1973 Jan. 9, S-54 Apr. 4, 1972 July 10, S-5 Apr. 2, 1973 Feb. 19, S-24 May 1, 1972 Dec. 31, S-16 May 1, 1973 May 1, S-28 Jan. 15, 1973 Dec. 3, S-13 July 10, 1972 Sept. 19, S-6 June 6, 1972 July 9, S-l May 1, 1973 Apr. 1, S-30 Mar. 12, 1973 Feb. 19, S-20 June 19, 1972 July 9, S-2 Feb. 5, 1973 Feb. 11, S-19 Nov. 27, 1972 Nov. 19, S-12 Dec. 15, 1971 July 9, S-2 July 26, 1972 July 16, S-4 Jan. 15, 1973 Nov. 30, S-13 July 1, 1972 June 30, S-l July 1, 1972 June 30, S-8 July 1, 1972 June 30, S-23

12 9 Department or Institution From Audit Period To Number Department of Education (Cont.): Massachusetts Board of Regional Community Colleges May 1, 1973 Feb. 19, S-26 Berkshire Community College - Pittsfield Apr. 18, 1972 July 9, S-3 Bristol Community College - Fall River Aug. 28, 1972 July 5, S-2 Cape Cod Community College - Barnstable Nov. 21, 1972 Nov. 30, S-14 Greenfield Community College May 14, 1973 Mar. 19, S-21 Holyoke Community College Feb. 20, 1973 May 13, S-24 Massachusetts Bay Community College - Watertown Apr. 28, 1972 July 9-, S-2 Massasoit Community College - Brockton Feb. 7, 1972 July 2, S-l Middlesex Community College - Bedford Oct. 20, 1972 Dec. 3, S-12 Mount Wachusett Community College - Gardner Jan. 23, 1973 Jan. 28, S-20 Northern Essex Community College - Haverhill June 14, 1972 Aug. 28, S-5 North Shore Community College - Beverly June 6, 1972 July 5, S-l Quinsigamond Community College - Worcester Apr. 11, 1973 Apr. 1, S-31 Springfield Technical Community College Apr. 30, 1973 Apr. 1, S-22 Department of Labor and Industries: Administration Sept. 18, 1973 Mar. 8, S-29 Board of Conciliation and Arbitration Sept. 18, 1972 Apr. 10, S-38 Division of: Apprentice Training Sept. 18, 1972 Mar. 8, S-30 Employment Agencies Sept. 18, 1972 Mar. 8, S-32 Employment Security May 1, 1972 Nov. 1, S-39 Industrial Accidents Dec. 4, 1972 Apr. 16, S-41 Industrial Safety Sept. 18, 1972 Mar. 21, S-33 Minimum Wage Commission Sept. 18, 1972 Apr. 2, S-35 Occupational Hygiene Sept. 18, 1972 Mar. 8, S-31 Standards Apr. 2, 1973 Jan. 29, S-86 Statistics Sept. 18, 1972 Apr. 5, S-37 Health, Welfare and Retirement Trust Funds Board Nov. 6, 1972 Apr. 8, S-36 Industrial Accident Rehabilitation Board Dec. 4, 1972 Apr. 16, S-45 Labor Relations Commission Nov. 6, 1972 Apr. 1, S-34 Office of Self-Insurance Dec. 4, 1972 Apr. 14, S-42 Department of Mental Health Jan. 22, 1973 Administrative Offices: Apr. 9, S-83 Region I - West Springfield Apr. 10, 1973 Feb. 11, S-17 Region II - Worcester May 29, 1973 Mar. 19, S-28 Region III - Waltham Apr. 13, 1972 Apr. 16, S-39 Region IV - Wakefield Apr. 30, 1973 Feb. 4, S-18 Region V - Dedham May 29, 1973 Apr. 16, Region VI - Boston May 23, 1973 Mar. 20, S-75 Region VII - Plymouth May 31, 1973 Feb. 8, S-19 Drug Rehabilitation, Division of Apr. 17, 1973 Mar. 29, S-80 Mental Health Centers: Cambridge-Somerville - Cambridge Apr. 12, 1972 Sept. 19, S-7 Dr. John C. Corrigan - Fall River June 4, 1973 May 2, S-26 Erich Lindemann - Government Center, Boston Mar. 14, 1973 Mar. 20, S-76 Massachusetts - Boston Oct. 12, 1972 Jan. 15, S-18 Mental Health Training, Treatment and Research Center - Boston May 7, 1973 Jan. 28, S-21 Dr. Harry C. Solomon - Lowell May 30, 1973 May 2,

13 10 Department or Institution From Audit Period To Number Department of Mental Health (Cont.): Rehabilitation Centers: John T. Berry - North Reading May 15, 1973 Apr. 23, S-22 Rutland Heights May 22, 1973 June 5, S-32 State Hospitals: Boston Feb. 18, 1972 Oct. 23, S-10 Cushing Oct. 6, 1972 Nov. 20, S-12 Danvers Nov. 6, 1972 Oct. 17, S-9 Foxborough Dec. 20, 1972 Nov. 12, S-12 Gardner Sept. 7, 1972 Sept. 27, S-6 Grafton Nov. 20, 1972 Dec. 3, S-13 Medfield Aug. 31, 1972 Nov. 13, S-10 Metropolitan - Waltham Mar. 15, 1973 Jan. 28, S-21 Monson Feb. 21, 1973 Dec. 13, S-14 Northampton Oct. 31, 1972 Oct. 29, S-10 Taunton Nov. 6, 1972 Sëpt. 26, S-7 Westborough Aug. 30, 1972 Aug. 28, S-3 Worcester Aug. 14, 1972 Nov. 8, S-9 State Schools: Belchertown Dec. 20, 1972 Feb. 11, S-18 Charles V. Hogan Regional Center - Danvers Nov. 27, 1972 Oct. 4, S-7 Paul A. Dever - Taunton July 5, 1972 July 5, S-3 Walter E. Fernald - Waltham Feb. 12, 1973 Feb. 5, S-22 Wrentham Apr. 2, 1973 Dec. 26, S-15 Department of Natural Resources: Division of: Conservation Services June 1, 1972 Sept. 11, S-21 Fisheries and Game July 1, 1972 July 2, S-8 Forests and Parks June 1, 1972 Sept. 11, S-23 Law Enforcement June 1, 1972 Sept. 11, S-24 Marine Fisheries June 1, 1972 Sept. 11, S-25 Mineral Resources June 1, 1972 Sept. 11, S-22 Marine Fisheries Advisory Commission June 1, 1972 Sept. 11, S-26 Office of the Commissioner June 1, 1972 Sept. 11, S-19 Public Access Board June 1, 1972 Sept. 11, S-20 Water Resources Commission: Water Pollution Control July 1, 1972 Dec. 26, S-27 Water Resources, Division of July 1, 1972 Jan. 21, S-28 Department of Public Health: Bureau of: Administration Chronic Disease Control Consumer Products Protection Environmental Sanitation Health Services Hospital Facilities Tuberculosis and Institutions Institute of Laboratories Lakeville Hospital Lawrence Experiment Station Lemuel Shattuck Hospital Oct. 30, 1972 Sept. 6, S-30 Oct. 30, 1972 Sept. 6, S-31 Oct. 30, 1972 Sept. 6, S-32 Oct. 30, 1972 Sept. 6, S-33 Oct. 30, 1972 Sept. 6, S-34 Oct. 30, 1972 Sept. 6, S-35 Oct. 30, 1972 Sept. 6, S-36 Oct. 30, 1972 Sept. 6, S-37 Sept. 12, 1972 Oct. 23, S-9 Oct. 30, 1972 Sept. 6, S-38 Dec. 17, 1971 Sept. 24, S-8

14 11 Department or Institution From Audit Period To Number Department of Public Health (Cont.): Massachusetts Hospital School - Canton May 11, 1972 July 5, S-l Pondville Hospital Jan. 8, 1973 Feb. 14, S-20 Rutland Heights Hospital Mar. 14, 1973 Dec. 19, S-14 Tewksbury Hospital Dec. 7, 1972 Nov. 14, S-ll Western Massachusetts Hospital - Westfield Jan. 23, 1973 Dec. 10, S-13 Department of Public Safety May 22, 1972 July 2, S-2 Department of Public Utilities: Administration Section June 1, 1972 July 5, S-9 Commercial Motor Vehicles Division June 1, 1972 July 5, S-ll Gas Fitting Regulations Board June 19, 1972 July 18, S-10 Department of Public Welfare Finance Unit: June 14, 1972 Oct. 2, S-9 Haverhill Food Stamp Program: Mar. 1, 1972 June 29, S-3 Barnstable County National Bank May 1, 1970 May 14, S-30 Broadway National Bank - Chelsea July 1, 1970 June 19, S-25 Falmouth National Bank Inception Apr. 24, S-24 First National Bank of Yarmouth June 1, 1970 June 7, S-35 Hancock Bank and Trust Company - Norwood Area Jan. 1, 1973 Apr. 30, S-47 Pacific National Bank - Nantucket July 1, 1970 May 28, S-33 Plymouth Savings Bank - Wareham Inception Apr. 12, S-25 Union National Bank - Lowell May 1, 1969 Apr. 17, S-24 United National Bank - Taunton Inception May 20, S-31 United States Post Office - Hyannis Apr. Regional Offices: 1, 1972 May 31, S-34 Brockton July 1, 1971 Mar. 21, S-21 Lawrence July 1, 1971 Jan. 31, S-17 New Bedford Jan. 1, 1972 June 30, S-5 Springfield July 1, 1971 June 30, S-19 Worcester July 1, 1971 Jan. 16, S-17 Surplus Commodity Food Distribution Warehouses: Adams June 1, 1973 July 31, S-5 Attleboro k Inception May 24, S-32 Boston AS OF Apr. 30, S-46 Brockton May 1, 1973 Apr. 19, S-23 Cambridge May 23, 1973 Apr. 29, S-43 Chicopee Sept. 1, 1973 Oct. 31, S-8 Dalton Aug. 1, 1972 Sept. 30, S-7 Fall River ON Oct. 25, S-10 Gloucester July 31, 1973 Aug. 31, S-2 Greenfield Aug. 1, 1973 Sept. 31, S-6 Haverhill Aug. 31, 1973 Sept. 28, S-6 Holyoke May 1, 1973 June 30, S-4 Lawrence Sept. 28, 1973 Oct. 17, S-8 Leominster Aug. 1, 1973 Sept. 17, S-4 Lowell Oct. 31, 1973 Nov. 19, S-10 Lynn May 1, 1973 Nov. 30, S-13 Marlborough May 1, 1973 Feb. 28, S-27 New Bedford Sept. 1, 1973 Sept. 27, S-8 Northampton Oct. 1, 1973 Nov. 30, S-15

15 12 Audit Period Department or Institution From To JXtipUl L Number Department of Public Welfare (Cont.): Surplus Commodity Food Distribution Warehouses (Cont.): Peabody June 1, 1973 Dec. 31, S-14 Plymouth May 7, 1974 May 24, S-29 Quincy June 30, 1972 July 16, S-4 Somerville June 6, 1973 Apr. 24, S-44 Southbridge July 1, 1973 Sept. 18, S-5 Springfield Dec. 1, 1973 Dec. 31, S-16 Waltham July 1, 1973 Sept. 17, S-6 Westfield Sept. 1, 1973 Oct. 31, S-ll Worcester July 1, 1972 Nov. 16, S-ll Department of Public Works: Bureau of Solid Waste Disposal June 7, 1973 Mar. 6, S-73 Division of Marine and Recreational Vehicles Oct. 2, 1972 Oct. 9, S-44 Division of Waterways Apr. 5, 1973 May 7, S-90 Government Center Commission Sept. 8, 1972 Nov. 15, S-79 Highways Division Mar. 27, 1973 Apr. 1, S-81 Outdoor Advertising Division May 22, 1973 Feb. 14, S-65 Registry of Motor Vehicles July 5, 1972 July 2, S-l Department of the State Secretary: Administrative Section July 5, 1972 July 2, S-l Ballot Law Commission Mar. 2, 1973 Nov. 1, S-55 Board of Publication of Massachusetts s Aug. 22, 1972 Aug. 15, S-6 Bureau of Corporate Organization and Registration July 5, 1972 July 2, S-2 Commission on Interstate Co-operation Aug. 8, 1972 July 30, S-4 Division of Investigation of Securities May 8, 1973 Aug. 3, S-7 Elections Division Aug. 14, 1972 July 24, S-3 Massachusetts Historical Commission July 27, 1972 Aug. 6, S-5 Records Conservation Board Mar. 23, 1973 Dec. 20, S-63 Department of the State Treasurer Feb. 6, 1973 Mar. 5, S-94 Board of Commissioners on Firemen's Relief Apr. 17, 1973 Nov. 20, S-60 Emergency Finance Board Apr. 24, 1973 Dec. 31, S-65 State Board of Retirement Jan. 1, 1972 Dec. 31, S-29 State Lottery Commission Oct. 31, 1972 Dec. 31, S-17 Vietnam Bonus Division Feb. 6, 1973 Feb. 19, S-92 Department of Youth Services: Administration Feb. 8, 1973 Apr. 19, S-82 Detention Center, Worcester County May 29, 1973 Mar. 20, S-29 Detention Centers, Metropolitan Area, Boston June 6, 1973 Jan. 17, S-19 Hampden County Detention Center May 24, 1973 Mar. 13, S-20 Industrial School for Boys - Shirley Feb. 2, 1973 Feb. 8, S-15 Industrial School for Girls - Lancaster Feb. 27, 1973 Feb. 12, S-16 Judge John J. Connelly Youth Center - Roslindale June 15, 1973 Jan. 17, S-18 Lyman School for Boys - Westborough Jan. 9, 1973 Mar. 12, S-24 Northeast Training Center and Residential Unit - Topsfield May 31, 1973 Mar. 20, S-26 Residential Treatment Center - Oakdale May 24, 1973 Mar. 11, S-25 Stephen L. French Youth Forestry Camp at Brewster May 15, 1973 Mar. 26, S-22

16 13 Audit Period Department or Institution From To Number Judiciary: Board of Bar Examiners Apr. 17, 1973 Apr. 16, S-81 Clerk of the Supreme Judicial Court for the Commonwealth Mar. 13, 1973 Mar. 8, S-74 Commissioner of Probation June 15, 1973 Feb. 20, S-67 Judicial Council Mar. 5, 1973 Apr. 11, S-70 Massachusetts Defenders Committee June 12, 1973 Apr. 24, S-72 er of Decisions of the Supreme Judicial Court Mar. 8, 1973 Apr. 18, S-71 Legislature: Legislative Post Audit and Oversight Bureau May 22, 1973 Feb. 15, S-23 Legislative Research Council and Legislative Research Bureau May 31, 1973 Feb. 4, S-22 Revolutionary War Bicentennial Commission Apr. 27, 1973 Jan. 21, S-20 Sergeant-at-Arms June 4, 1973 Feb. 19, S-25 Metropolitan District Commission: Administration Section Nov. 20, 1972 Dec. 3, S-45 Engineering Division Nov. 20, 1972 Dec. 3, S-46 Parks Division Nov. 20, 1972 Dec. 3, S-47 Sewerage Division Nov. 20, 1972 Dec. 3, S-48 Water Division Nov. 20, 1972 Dec. 3, S-49 Special Audits: Federal Audits: 1971 Fiscal Year Special Audit of Eligible Program Costs Subject to Federal Reimbursement of the Massachusetts Division of Water Pollution Control under the Massachusetts Water Resources Commission Fiscal. Year Ended June 30, F-l Consumer Protection Division in the Department of the Attorney General July 1, 1971 June 30, F-2 Consumer Protection Division in the Department of the Attorney General July 1, 1973 Feb. 28, F-3

17 14 PUBLIC AUTHORITY AUDITS Audit of Public Authorities: Chapter 733 of the Acts of 1962 amended Chapter 11 of the General Laws in that it required the State Auditor to make an annual audit of the accounts of districts and authorities created by the General Court. During the fiscal year ending June 30, 1974 the requirement of making an annual audit of said districts and authorities was fully complied with, and annual reports were issued for all such audits. During the fiscal year 329 Housing, Independent and Redevelopment Authority audits were completed including the following 16 new or special audits. Housing Authorities Duxbury Hampden Kingston Newton Norfolk Sudbury Winchendon Redevelopment Authority Amherst Independent Bourne Recreational Authority Industrial Development Financing Authority Westf ield Federal Urban Renewal Program: Chicopee Redevelopment Framingham Redevelopment Newburyport Redevelopment Newton Redevelopment North Adams Redevelopment Somerville Redevelopment

18 15 Audit Period Title From To Number Local Housing Authorities: Abington Mar. 1, 1973 Sept. 30, A-14 Acushnet Nov. 1, 1972 Feb. 28, A-44 Adams June 1, 1973 Apr. 30, A-45 Agawam Sept. 1, 1972 Feb. 28, A-29 Amesbury Oct. 1, 1972 Sept. 30, A-14 Amherst Sept. 1, 1972 Aug. 31, A- 7 Andover Feb. 1, 1973 Oct. 31, A-21 Arlington Sept. 1, 1972 Oct. 31, A-ll Ashland Jan. 1, 1972 Jan. 31, A-30 Athol Apr. 1, 1973 Mar. 31, A-36 Attleboro Oct. 1, 1972 Aug. 31, A-20 Auburn Apr. 1, 1973 Mar. 31, A-47 Avon Dec. 1, 1972 Jan. 31, A-16 Barnstable Oct. 1, 1972 Sept. 30, A-22 Barre Apr. 1, 1973 Feb. 28, A-38 Bedford Feb. 1, 1973 Mar. 31, A-46 Belchertown Nov. 1, 1972 Nov. 30, A-ll Bellingham Jan. 1, 1973 Dec. 31, A-21 Belmont Dec. 1, 1972 Dec. 31, A-14 Beverly Aug. 1, 1972 June 30, A- 2 Billerica Feb. 1, 1973 Mar. 31, A-52 Blackstone Feb. 1, 1973 Dec. 31, A-27 Boston Jan. 1, 1973 Dec. 31, A-19 Bourne May 31, 1973 Apr. 10, A-63 Braintree Jan. 1, 1973 Aug. 31, A-15 Bridgewater Mar. 1, 1973 Feb. 28, A-51 Brockton July 1, 1972 June 30, A- 1 Brookline July 1, 1972 Sept. 30, A- 6 Burlington Mar. 1, 1973 Mar. 31, A-53 Cambridge July 1, 1972 June 30, A-13 Canton Sept. 1, 1972 Dec. 31, A-20 Chatham Aug. 1, 1972 Aug. 31, A-ll Chelmsford Nov. 1, 1972 Nov. 30, A-26 Chelsea July 1, 1972 June 30, A- 2 Chicopee Feb. 1, 1972 Sept. 30, A- 8 Clinton July 1, 1972 July 31, A- 3 Cohasset Jan. 1, 1973 Sept. 30, A-16 Concord Mar. 1, 1973 Feb. 28, A-47 Dalton May 1, 1973 Mar. 31, A-41 Danvers Feb. 1, 1973 Dec. 31, A-29 Dartmouth Jan. 1, 1973 Mar. 31, A-59 Dedham Aug. 1, 1972 Nov. 30, A-14 Dennis Nov. 1, 1972 Feb. 28, A-49 Dighton Nov. 1, 1972 Jan. 31, A-38 Duxbury June 12, 1973 Feb. 28, A-47 East Bridgewater Feb. 1, 1973 Jan. 31, A-43 East Longmeadow Aug. 1, 1972 Aug. 31, A- 5 Easthampton Nov. 1, 1972 Dec. 31, A-16 Easton Jan. 1, 1973 Nov. 30, A-26

19 16 Title Audit Period From To Number Local Housing Authorities (Cont.): Essex Everett Fairhaven Fall River Falmouth Fitchburg Foxborough Framingham Franklin Gardner Georgetown Gloucester (Housing and Urban Renewal) Grafton Granby Great Barrington Greenfield Hadley Hamilton Hampden Hatfield Haverhill (Housing and Urban Renewal) Hingham Holbrook Holden Holliston Holyoke Hopedale Hopkinton Hudson Hull Ipswich Kingston Lancaster Lawrence Lee Leicester Lenox Leominster Lexington Lowell Ludlow Lunenburg Lynn Malden Manchester Mansfield Marblehead Marlborough Marshfield Sept. 1, 1972 Aug. 31, A- 5 Aug. 1, 1972 Sept. 30, A-12 Jan. 1, 1973 Mar. 31, A-64 Nov. 1, 1972 Feb. 28, A-52 Mar. 4, 1973 Apr. 30, A-66 Oct. 1, 1972 Aug. 31, A- 6 Jan. 1, 1973 Aug. 31, A- 6 Apr. 1, 1973 Apr. 30, A-58 Jan. 1, 1973 Feb. 28, A-39 Sept. 1, 1972 Sept. 30, A- 9 Oct. 1, Oct. 31, A-18 Nov. 1, 1972 Apr. 30, A-56 Feb. 1, 1973 Dec. '31, A-24 Nov. 1, 1972 Nov. 30, A-13 May 1, 1973 Apr. 30, A-47 Mar. 1, 1973 Feb. 28, A-28 Aug. 1, 1972 Aug. 31, A- 6 Sept. 1, 1972 June 30, A- 4 July 21, 1973 Apr. 30, A-49 Nov. 1, 1972 Jan. 31, A-17 Dec. 1, 1972 Mar. 31, A-55 Feb. 1, 1973 Aug. 31, A-18 Mar. 1, 1973 Oct. 31, A-27 May 1, 1973 Feb. 28, A-36 Dec. 1, 1972 Oct. 31, A-13 Oct. 1» 1972 Jan. 31, A-21 Nov. 1, 1972 Dec. 31, A-26 Jan. 1, 1973 Dec. 31, A-28 Feb. 1, 1973 Jan. 31, A-31 Jan. 1, 1973 Aug. 31, A-17 Sept. 1, 1972 July 31, A- 3 June 13, 1973 Feb. 28, A-50 Sept. 1, 1972 June 30, A- 5 Dec. 1, 1972 Dec. 31, A-34 May 1, 1973 Mar. 31, A-37 Mar. 1, 1973 Jan. 31, A-35 May 1, 1973 Apr. 30, A-42 Aug. 1, 1972 Aug. 31, A- 4 Mar. 1, 1973 Feb. 28, A-45 Feb. 1, 1973 Mar. 31, A-57 Aug. 1, 1972 Oct. 31, A- 9 Apr. 1, 1973 Sept. 30, A-10 July 1, 1972 Aug. 31, A-10 Nov. 1, 1972 Aug. 31, A-ll Sept. 1, 1972 July 31, A- 6 Jan. 1, 1973 Nov. 30, A-30 Dec. 1, 1972 Dec. 31, A-28 Mar. 1, 1973 Jan. 31, A-33 Apr. 1, 1973 Nov. 30, A-28

20 Audit Period Title From To Number Local Housing Authorities (Cont.): Mattapoisett Aug. 1, 1972 Dec. 31, A-35 Maynard Apr. 1, 1973 Feb. 28, A-43 Medfield Apr. 1, 1972 Sept. 30, A- 8 Medford Oct July 31, A- 3 Medway Dec. 1, 1972 Dec. 31, A-29 Melrose Mar. 1, 1973 Mar. 31, A-12 Mendon Oct. 1, 1972 Jan. 31, A-32 Merrimac Oc t Oct. 31, A-15 Methuen Mar May 31, A-59 Middleborough Dec. 1, 1972 Oct. 31, A-24 Middleton Feb. 1, 1973 Jan. 31, A-37 Milford Nov. 1, 1972 Oct. 31, A-19 Millbury Mar. 1, 1973 Feb. ' 28, A-42 Millis Mar. 1, 1973 Mar. 31, A-44 Monson Nov. 1, 1972 Nov. 30, A-14 Montague Mar. 1, 1973 Feb. 28, A-31 Nahant May 1, 1973 Mar. 31, A-43 Natick Jan. 1, 1972 June 30, A- 1 Needham Nov. 1, 1972 Jan. 31, A-19 New Bedford July 1, 1972 June 30, A- 2 Newburyport Apr. 1, 1973 Mar. 31, A-51 Newton June 21, 1973 Dec. 31, A-17 Norfolk Mar. 31, 1974 Apr. 2, A-60 North Adams June 1, 1973 Apr. 30, A-40 Northampton July July 31, A- 3 North Andover Jan. 1, 1973 Dec. 31, A-31 North Attleborough May 1, 1973 Dec. 31, A-36 Northborough May 1, 1973 Mar. 31, A-41 Northbridge Oct. 1, 1972 Oct. 31, A-17 North Pleading Dec. 1, 1972 Nov. 30, A-22 Norton Feb. 1, 1973 Dec. 31, A-34 Norwood Oct. 1, 1972 Nov. 30, A-15 Orange Mar. 1, 1973 Feb. 28, A-32 Orleans Sept, 1, 1972 Aug. 31, A-12 Oxford Oct. 1, 1972 Nov. 30, A-22 Palmer Sept,. 1, 1972 Nov. 30, A-15 Peabody Feb. 1, 1973 Jan. 31, A-38 Pembroke Feb. 1, 1973 Nov. 30, A-31 Pittsfield June 1, 1972 June 30, A- 2 Plainville Jan Oct. 31, A-14 Plymouth Mar. 1, 1973 Nov. 30, A-32 Quincy July 1, 1972 Sept. 30, A-10 Randolph Jan. 1, 1972 Sept. 30, A- 7 Reading Feb. 1, 1973 Dec. 31, A-23 Revere Aug. 1, 1972 Oct. 31, A-16 Rockland Jan. 1, 1973 Dec. 31, A-33 Rockport Nov. 1, 1972 July 31, A- 7 Rowley Feb. 1, 1973 Jan. 31, A-36 Salem July 1, 1972 June 30, A- 1 Sandwich Sept. 1, 1972 Oct. 31, A-29 Saugus Apr. 1, 1973 Mar. 31, A-42

21 Title Local Housing Authorities Scituate Seekonk Sharon Shrewsbury Somerset Somerville Southbridge South Hadley Southwick Spencer Springfield Sterling Stoneham Stoughton Sudbury Sutton Swampscott Swansea Taunton Tewksbury Upton Uxbridge Wakefield Walpole Waltham Ware Wareham Watertown Wayland Webster Wellesley Westborough West Bridgewater Westfield Westford Westport West Springfield Weymouth Whitman Wilbraham Wilmington Winchendon Winchester Winthrop Woburn Worcester Wrentham Yarmouth Audit Period Px.eport From To Number Feb. 1, 1973 Dec. 31, A-37 Nov. 1, 1972 Jan. 31, A-40 Dec. 1, 1972 Feb. 28, A-22 Dec. 1, 1972 Oct. 31, A-15 Apr. 1, 1973 Apr «30, A-67 Oct. 1, 1972 Dec. 31, A-15 Oct. 1, 1972 Oct. 31, A-16 Sept. 1, 1972 Oct. 31, A-10 Nov. 1, 1972 Mar. 31, A-35 Feb. 1, 1973 Feb. 28, A-37 Jan. 1, 1973 Apr. 30, A-48 Oct. 1, 1972 Sept. 30, A-ll Oct. 1, 1972 Nov. 30, A-24 Sept. 1, 1972 Oct. 31, A-12 Dec. 1, 1971 Apr. 30, A-57 Apr. 1, 1973 Mar. 31, A-45 Nov. 1, 1972 July 31, A- 8 Mar. 1, 1973 May 31, A-69 Oct. 1, 1972 July 31, A- 5 May 1, 1973 Apr. 30, A-60 Nov. 1, 1972 Nov. 30, A-23 Nov. 1, 1972 Oct. 31, A-20 Apr. 1, 1973 Feb. 28, A-44 Dec. 1, 1972 June 30, A- 4 Aug. 1, 1972 Sept. 30, A- 8 Oct. 1, 1972 Jan. 31, A-18 Feb. 1, 1973 Mar. 31, A-61 Aug. 1, 1972 Oct. 31, A- 9 Nov. 1, 1972 Mar. 31, A-25 Oct. 1, 1972 Oct. 31, A-18 Sept. 1, 1972 Jan. 31, A-21 Feb. 1, 1973 Mar. 31, A-46 Mar. 1, 1973 Feb. 28, A-45 Oct. 1, 1972 Jan. 31, A-20 Nov. 1, 1972 Nov. 30, A-27 Feb. 1, 1973 Feb. 28, A-48 Julv 1, 1972 June 30, A- 1 Jan. 1, 1973 July 31, A- 9 May 1, 1973 Jan. 31, A-41 Sept. 1, 1972 Nov. 30, A-12 Dec. 1, 1972 Feb. 28, A-40 Sept. 12, 1972 May 31, A-65 Oct. 1, 1972 Nov. 30, A-25 May 1, 1973 Mar. 31, A-21 Sept. 1, 1972 Oct. 31, A-19 July 1, 1972 June 30, A- 1 Jan. 1, 1973 Oct. 31, A-25 Aug. 1, 1972 July 31, A-10

22 X J Audit Period Title From To Number Redevelopment Authorities: Adams June 1, 1973 Mar. 31, A-38 Amherst Apr. 1, 1972 Mar. 31, A-33 Attleboro Oct. 1, 1972 Sept. 30, A-21 Boston Jan. 1, 1973 Dec. 31, A-18 Brockton Aug. 1, 1972 June 30, A- 7 Brookline June 1, 1972 Aug. 31, A- 5 Beverly Oct. 1, 1972 Mar. 31, A-48 Cambridge July 1, 1972 Feb. 28, A-10 Chelsea Aug. 1, 1972 Sept. 30, A-13 Chicopee Mar. 1, 1973 May 31, A-50 City Development Authority - Lowell Oct. 1, 1972 ' Apr. 30, A-61 Fall River Feb. 1, 1972 Aug.. 31, A-19 Fitchburg Nov. 1, 1972 Sept. 30, A- 7 Framingham Apr. 1, 1973 May 31, A-63 Franklin Feb. 1, 1973 Feb. 28, A-40 Gardner Nov. 1, 1972 Oct. 31, A-12 Holyoke Dec. 1, 1972 Apr. 30, A-44 Hull Jan. 1, 1973 May 31, A-70 Lawrence Feb. 1, 1973 Apr. 30, A-62 Lynn July 1, 1972 Feb. 28, A-44 Malden Sept. 1, 1972 Dec. 31, A-13 Marlborough Mar. 1, 1973 Jan. 31, A-34 Medford Oct. 1, 1972 Aug. 31, A- 4 Methuen Mar. 1, 1973 May 31, A-63 Milford Dec. 1, 1972 Mar. 31, A-55 Natick May 1, 1973 May 31, A-64 New Bedford, Aug. 1, 1972 Sept. 30, A-23 Newburyport Sept. 1, 1972 Feb. 28, A-50 Newton May 1, 1973 Feb. 28, A-23 North Adams June 1, 1973 Apr. 30, A-43 Northampton Aug. 1, 1972 July 31, A- 4 Palmer Mar. 1, 1973 Mar. 31, A-34 Peabody May 1, 1973 Mar. 31, A-49 Pittsfield July 1, 1973 Mar. 31, A-39 Plymouth June 1, 1973 Feb. 28, A-53 Salem Aug. 1, 1972 July 31, A- 9 Somerville Aug. 1, 1972 Apr. 30, A-22 Southbridge May 1, 1973 Apr. 30, A-59 Springfield Feb. 1, 1973 Jan. 31, A-19 Stoughton Sept. 1, 1972 Mar. 31, A-24 Taunton Feb. 28, 1973 Mar. 31, A-65 Watertown Sept. 1, 1972 Jan. 31, A-ll Weymouth Feb. 1, 1973 July 31, A- 8 Wilmington Mar. 1, 1973 May 31, A-64 Woburn Oct. 1, 1972 Feb. 28, A-39 Worcester July 1, 1972 June 30, A- 2

23 20 Title From Audit Period To Number Development Financing Authorities: Hudson Industrial Marlborough Industrial Westfield Industrial Independent Audits: Boston Arena Authority Boston Metropolitan District Bourne Recreational Authority Fall River Line Pier, Inc. Greater Lawrence Sanitary District Commission Lowell Technological Institute. Building Authority Lowell. Technological Institute of Massachusetts Research Foundation Massachusetts Bay Transportation Authority Massachusetts Health and Educational Facilities Authority Massachusetts Health Research Institute, Inc. Massachusetts Housing Finance Authority Massachusetts Mental Health Center Research Corporation Massachusetts Parking Authority Massachusetts Port Authority Massachusetts State College Building Authority Massachusetts Turnpike Authority Massasoit Community College Foundation, Inc. Medfield Foundation, Inc. New England Interstate Water Pollution Control Commission Northern Middlesex Area Commission Southeastern Massachusetts University Building Authority Teachers Retirement Board University of Massachusetts Building Authority Upper Blaclcstone Water Pollution Abatement District Walter E. Fernald State School Corporation Woods Hole, Martha's Vineyard and Nantucket Steamship Authority Wrentham Research Foundation, Inc. Woburn Golf and Ski Authority June 1, 1973 Apr. Jan. 1, 1972 Dec. Feb. 1, 1968 Dec. July 1, 1972 June Jan. 1, 1973 Dec. Inception May Jan. 1, 1973 Dec. May 1, 1973 ' Mar. July 1, 1972 June Sept. 30, 1972 Oct. Jan. 1, 1973 Dec. July 1, 1972 June Sept. 1, 1972 Aug. July 1, 1972 June Jan. 1, 1972 Dec. Jan. 1, 1973 Dec. July 1, 1972 June July 1, 1972 June Jan. 1, 1973 Dec. June 15, 1972 Oct. Nov. 13, 1972 Jan. July 1, 1972 June May 1, 1973 ' April June 11, 1973 Feb. Jan. 1, 1972 Dec. July 1, 1972 June June 1, 1973 Apr. May 14, 1973 May Jan. 1, 1973 Dec. June 8, 1973 Jan. Nov. 1, 1972 Nov. 30, , , , , , , A A A A A A A-62 31, A-54 '30, , , A A A-20 30, A- 2 31, , , , , , , , , , , , , A A A A A A A A A A A A A- 1 30, A- 3 30, , , , , A A A A A-20

24 Title Mental Health Centers: Attleboro Area Mental Health, Inc. Belmont - Waltham - Watertown Mental Health Association, Inc. Berkshire Mental Health Association, Inc. Boston Evening Clinic and Hospital, Inc. - Community Mental Health Center Boston University Guidance Cline Brighton - Alls ton Mental Health Association Brookline Association for Mental Health, Inc. Cambridge Mental Health Association Cape Cod Mental Health Association, Inc. Child Guidance Clinic of Springfield, Inc. Eastern Middlesex Mental Health Association, Inc. (Melrose) Franklin County Mental Health Association, Inc. Greater Cape Ann Human Services, Inc. (Gloucester) Greater Framinhara Mental Health Association, Inc. Greater Lawrence Mental Health Center, Inc. Greater Lynn Mental Health Association, Inc. - Lynn Health and Education Services, Inc. - Salem Marlborough, Westborough Community Mental Health Association, Inc. Martha's Vineyard Mental Health Center Mayflower Mental Healtn Association, Inc. Mental Health Association of North Central Massachusetts, Inc. - Fitchburg Mental Health Center Association of Holyoke, Chicopee and Northampton Area, Inc. Middleboro - Lakeville Mental Health Center, Inc. Milford Area Mental Health Association, Inc. Newton Mental Health Association, Inc. Norfolk Mental Health Association, Inc. Northeastern Essex Mental Health and Child Guidance Association, Inc. Northern Berkshire Mental Health Association North Suffolk Mental Health Association, East Boston Audit Period From To Number May 30, 1973 Apr. A, A-54 Apr. 1, 1972 Dec. 31, A- 1 May 1, 1973 Feb. 28, A-26 Oct. 1, 1972 Sept. 30, A-ll June 1, 1973 Dec. 31, A- 6 June 1, 1973 Dec. 31, A- 7 June 1, 1973 Dec. 31, A- 8 Apr. 1, 1972 Dec. 31, A- 2 June 4, 1973 Mar. 28, A-57 Apr. 1, 1973 Jan. 31, A-22 May 1, 1973 May 3, A-65 Apr. 1, 1973 Feb. 28, A-25 May 1, 1973 May 31, A-66 May 22, 1973 Apr. 21, A-48 May 1, 1973 May 31, A-67 May 1, 1973 May 31, A-68 May May 31, A-69 May 23, 1973 Apr. 25, A-52 June 6, 1973 Apr. 3, A-58 May 18, 1973 Mar. 26, A-55 June 20, 1973 Apr. 26, A-53 Apr. 1, 1973 Jan. 31, A-23 May 31, 1973 Apr. 3, A-56 June 22, 1973 Apr. 23, A-51 May 18, 1973 May 9, A-28 May 16, 1973 May 6, A-26 May 1, 1973 May 31, A-71 May 1, 1973 Feb. 28, A-27 June 1, 1973 Dec. 31, A- 4

25 Title! Mental Health Center (Cont.): Mystic Valley Mental Health Association, Inc. - Lexington Old Colony Association for Mental Health South Shore Mental Health Association, Inc. Somerville Mental Health Association, Inc. Tri-City Mental Health and Retardation Association, Inc. - Malden Trinity Mental Health Association - Framingham Tufts Mental Health Center Walden Guidance Association, Inc. - Concord Westfield Area Mental Health Cline, Inc. Worcester Youth Guidance Center Flood Control Commissions: Connecticut River Valley Merrimack River Valley Thames River Valley Regional Planning Commissions: Berkshire County Central Massachusetts Lower Pioneer Valley Merrimack Valley Metropolitan Area Montachusett (Fitchburg) Old Colony Federal Audits: Urban Renewal Program: Chicopee Redevelopment Framingham Redevelopment Newburyport Redevelopment Newton Redevelopment North Adams Redevelopment Somerville Redevelopment Audit Period From To Number Apr. 1, 1972 May 31, A-70 May 10, 1972 June 5, A-23 May 18, 1973 Dec. 31, A- 9 May 1, 1972 Dec. 31, A- 3 May 1, 1973 May 31, A-72 May 21, 1973 Apr. 29, A-54 June 1, 1973 ' Dec. 31, A- 5 Apr. 1, 1972 May ' 31, A-73 Apr. 1, 1973 Jan. 31, A-24 June 11, 1973 Apr. 30, A-56 July 1, 1972 June 30, A-32 July 1, 1972 June 30, A-33 July 1, 1972 June 30, A- 1 Ju a 1, 1973 Apr. 30, A-46 May 1, 1973 Mar. 31, A-49 May 1, 1973 Feb. 28, A-30 Nov. 1, 1972 Jan. 31, A-35 Nov. 1, 1972 Sept. 30, A- 6 May 1, 1973 Mar. 31, A-50 Dec. 1, 1972 Sept. 30, A-13 June 2, 1972 May 31, F- 2 June 1, 1972 May 31, F- 1 Mar. 1, 1972 Feb. 28, F- 1 Dec. 1, 1970 June 30, F- 1 Jan. 1, 1971 Dec. 31, F- 1 May 1, 1972 Apr. 30, F- 1

26 23 LICENSING OF PRIVATE BUSINESS SCHOOLS WITHIN THE COMMONWEALTH OF MASSACHUSETTS Section 3 of Chapter 75D of the General Laws states, in part, that: "Any pe/iaon deatatng to operate a p riv a ti buatneaa AchooZ within the commonwealth AhaZZ Aubmtt to the Atate auditor, on a lofm AuppZieA by him, Audi fiinanciaz in^o m otto n oa he may fiequjjie, ZncZuding but not lim ited to : [a] oioneuhip and organization o{> tint AchooZ; [b] the fin a n cia l condition o{, the AchooZ; and [c] the { ohm and content ofi the Atudent enrozzment agreement to be uaed by the AchooZ." During fiscal year 1974 Financial Audits of the following private business schools were conducted by the State Auditor's office and were recommended to the Department of Education for initial licensing and/or license renewal:

27 School Name Academie Moderne, Inc. 35 Commonwealth Avenue Boston American Auto Brokers Academy 89 Cushing Road Cohasset American Real Estate Academy 771 Main Street Waltham Andover School of Business, Inc. 90 Main Street Andover Aviation Careers Institute 100 Access Road Norwood Municipal Airport Norwood Barbizon School of Modeling of Boston 739 Boylston Street Boston Sidney Baron Real Estate School 682 Sumner Avenue Springfield Bay State Junior College 122 Commonwealth Avenue Boston The Becker CPA Review Course, Inc. 419 Boylston Street Boston Bradford School Corp. d/b/a Burdett School 200 Prudential Center Boston Business Education Institute, Inc Riverdale Street Springfield C-Key Real Estate School 206 North Main Street East Longmeadow Career Academy, Inc. 70 Brookline Avenue Boston School Name Career Training Institute, Inc. d/b/a Andover Institute of Business 715 Boylston Street Boston Paul Casassa Real Estate School 491 Granby Road South Hadley Central Travel School 220 Worthington Street Springfield Chamberlain School, Inc. 90 Marlborough Street Boston The Chandler Schoo'l 448 Beacon Street Boston Classic Model Studio 496 Bridge Street Springfield Control Data Institute 20 North Avenue Burlington Dalton and Breck, Inc. 103 Van Deene Avenue West Springfield Essex County Adult Education Center 6 Kathleen Drive Beverly Fashion Signatures, Inc. 233 Harvard Street Brookline The Foxy Lady 544 Main Street - Suite 500 Worcester Katherine Gibbs School 21 Marlborough Street Boston John M. Grogan Real Estate 525 Belmont Avenue Springfield 01108

28 25 School Name Dudley Hall Career Institute West Main Street Dudley Hall Institute of Real Estate, Inc Washington Street Hanover Hickox Secretarial School 200 Tremont Street Boston Horizon Realty Corp. 196 East Main Street Avon House of Realty License Preparation Program Route 53 and Broadway Hanover ITT Technical Institute 985 Commonwealth Avenue Boston Marshall Jenkins School for Secretaries 35 Commonwealth Avenue Boston Kinyon & Campbell Business School 22 Union Street New Bedford Lee Institute, Inc. 310 Harvard Street Brookline Boston Educational Media, Inc. d/b/a Leland Powers School 10 Charlesgate East Boston Marion Court Secretarial School 35 Littles Point Road Swampscott Mass. Association of Real Estate Boards License Exam School 4863 Prudential Tower Boston Jean McCall's Career School of Modeling and Self Improvement 158A Highland Avenue Somerville School Name Carol Nashe, Inc. 480 Commonwealth Avenue Boston New England School of Accounting, Inc. 45 Cedar Street Worcester New England Educational Center Rogers Road Hilliston New England School of Real Estate 50 Elliott Street Beverly Northeast Broadcasting School 282 Marlborough Street Boston John Robert Powers School 304 Boylston Street Boston John Robert Powers School 370 Main Street Worcester Carol Russell Modeling School 122 Chestnut Street Springfield Sales Development Institute 163 Mary Coburn Road Springfield Salter Secretarial, Inc. 45 Cedar Street Worcester Smith & Wesson Academy 299 Page Boulevard Springfield State Realty Institute 390 Main Street Suite 326 Worcester Sullivan Real Estate School Route 132 Hyannis 02601

29 School Name Travel School of America 1406 Beacon Street Brookline Tech Age Business School 6 Pleasant Street Malden Richard S. Thomas Real Estate School 460 Liberty Street Springfield Time Realty Corp Main Street Springfield Touch Shorthand Academy 333 Washington Street Boston Woburn Business School 323 Main Street Woburn Edmund G. Woods Co. Real Estate Salesman School 580 Appleton Street Holyoke 01040

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