Tucked away unused in a conference room on the sixth floor of 2 Boylston Street in Boston sit more than 30 chairs, gathering dust since last June.

The Massachusetts Division of Health Care Finance and Policy bought 78 of them in all, spending $213.40  each, a total of $16,645, to replace aging chairs that an agency spokesperson says was a "safety issue" for employees.

"Did they really say that?" laughed taxpayer advocate Barbara Anderson of Citizens for Limited Taxation. "The chairs are for the safety of employees?"

"I don't believe that every chair they had in that department was unsafe. There might've been one that was unsafe, and they could've replaced it, but then they think, 'Well, as long as we're getting one, let's just replace all of them,'" Anderson said.

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