Mass. Gen. Laws ch. 44 § 46A
The director may, if conditions appear to the director to warrant it, review the accounts and financial transactions and affairs of a city or town, or of any department, board, commission or officer thereof. For the purpose of conducting the review, the director may visit any city, town, or district office and require any information the director considers necessary. Upon the completion of any review, the director may publish a summary of its essential features. A municipal officer or employee, or a member of a municipal department, board or commission whose accounts or transactions are being reviewed under this section, shall afford to the director such assistance as the director may require. Refusal or neglect by such an officer, employee or member to afford such assistance shall be punished by a fine of not more than 500 dollars or by imprisonment for not more than 1 year, or both.
Mass. Gen. Laws ch. 44, § 46A