The Office of the State Auditor (OSA) has conducted a performance audit of MassHealth’s durable medical equipment (DME) providers for the period January 1, 2021, through December 31, 2023. During this period, MassHealth paid $165,475,809 for 2,282,131 DME claims. The purpose of this audit was to determine whether MassHealth monitored billing and authorization practices for DME providers and prescribers and monitored various death records to ensure that DME was not ordered for or prescribed to members who had already passed away.