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Advisory • 8/5/2025

Guidance for Municipalities on Opioid Abatement Funds and Chapter 30B

The Office of the Inspector General offers the following guidance to clarify how public procurement law, specifically Chapter 30B of the Massachusetts General Laws (Chapter 30B), applies to a municipality’s expenditure of opioid abatement funds. Note that all purchases using opioid abatement funds are also subject to the terms of the settlement agreements between the Commonwealth and opioid industry defendants.

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Advisory • 8/1/2025

Strategies to Manage Mobile Devices – OIG in Your Inbox 

In many workplaces, mobile devices are integral to employee productivity. Thoughtful policies concerning office-issued mobile devices are an important tool for the prevention of waste and abuse of office resources. Equally important are written procedures to collect devices and terminate lines for departed employees to prevent unauthorized use and additional charges. Regularly reviewing and updating your office’s policies and procedures is also critical to the successful mitigation of the risks around the use of these devices in the public space.

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Advisory • 7/1/2025

Detect and Prevent Electronic Funds Transfer Fraud – OIG in Your Inbox

Municipalities face a growing variety of cybersecurity risks, including data breaches, ransomware attacks, and denial of service attacks. These risks can result in a variety of harms to the municipality, including loss of access to critical infrastructure, disclosure of confidential information, and reputational damage. One such risk that has affected many Massachusetts communities is the use of phishing tactics to conduct Electronic Fund Transfer (EFT) fraud.

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Advisory • 6/1/2025

Using Data to Guide Municipal Decisions – OIG in Your Inbox 

Municipalities can use data as a strategic asset to inform governmental decisions, support pre-defined goals, or identify patterns and potential issues needing resolution. Through data-driven decision-making, municipalities leverage data to guide their actions rather than relying on instinct, precedent, or assumptions.

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Advisory • 2/6/2025

Practical Recommendations for Program Performance Management

The Massachusetts Office of the Inspector General (OIG) has a statutory mission under Chapter 12A of the Massachusetts General Laws to detect and prevent fraud, waste, and abuse of public funds at the state and municipal levels. Pursuant to this authority, the OIG is issuing this advisory with practical recommendations for the Commonwealth, agencies, municipalities, and other public entities to assess
whether governmental programs and grants are effective.

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Advisory • 12/31/2024

Preparing for the Next Emergency Now

While no one can predict the exact timing, we can all predict that the next emergency will present itself at some point in the future. Thus, the Massachusetts Office of the Inspector General (OIG) looks to partner with Massachusetts state and local government leaders to prepare for the next emergency now. Developing a framework for an adaptable plan before the next crisis occurs is a critical step for what is, in fact, a foreseeable role that state and local governments are asked to play.

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Advisory • 12/30/2024

Navigating the Post-Retirement Earnings Rules for Public Employees 

The Massachusetts Office of the Inspector General (OIG) has a statutory mission under Chapter 12A of the Massachusetts General Laws to detect and prevent fraud, waste, and abuse of public funds at the state and municipal levels. Pursuant to this authority, the OIG is issuing this advisory to assist Massachusetts state and municipal retirees and Massachusetts state and municipal employers in navigating the statutory post-retirement earnings rules.

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Advisory • 8/20/2024

OIG Elementary and Secondary School Emergency Relief Fund Advisory

The Massachusetts Office of the Inspector General (OIG) has a statutory mission under Chapter 12A of the Massachusetts General Laws to prevent and detect fraud, waste, and abuse in the expenditure of public funds, whether state, federal, or local. Pursuant to this authority, the OIG is issuing this advisory to assist Local Educational Agencies in spending remaining Elementary and Secondary School Emergency Relief Fund awards in advance of the upcoming September 30, 2024 obligation deadline.

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Advisory • 1/11/2024

Off-Boarding and Banking Controls Protect Public Funds From Fraud – OIG Advisory January 2024

The Massachusetts Office of the Inspector General (OIG) has a statutory mission under Chapter 12A of the Massachusetts General Laws to mitigate and prevent fraud, waste and abuse of public funds and assets at the state and municipal levels. Pursuant to this authority, the OIG is issuing this advisory recommending that public entities ensure that they adopt and implement strong banking controls to
assist them in mitigating the risks of fraud and the misappropriation of assets.

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Advisory • 6/9/2016

Advisory on Municipal Golf Course Management Contracts

An advisory based on review of contracts pertaining to
the 63 municipal golf courses in the Commonwealth. This Office also contracted with Melanson Heath & Co., an independent certified public accounting firm, to conduct
financial and internal control audits on a sample of four municipal golf courses that were representative of the larger group.

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