Press Release  OIG Issues Preliminary Report On Sheriffs' Budgets

Boston, MA — The Office of the Inspector General today released A Preliminary Review of Sheriffs’ Budgets and Expenditures, as mandated by Section 164 of Chapter 73 of the Acts of 2025.

“The OIG’s review to date has found that the sheriffs’ budget process has become opaque, chaotic, and deeply flawed,” the report said. The OIG believes this can be attributed, in part, to numerous unclear and outdated laws that define sheriffs’ responsibilities and authority.

“It is apparent that the role of the sheriffs’ offices may not be as narrow as some legislative leaders expect, nor as expansive as some sheriffs believe. While the creation of the sheriffs’ office date back to the origins of this country, the work of the offices is set by statute. The Legislature has an opportunity to clarify such roles and responsibilities while also reforming a fundamentally broken budget process,” IG Shapiro said.

The OIG found that many sheriffs overspent their budgets annually, possibly in violation of state finance law. The OIG found that this resulted from multiple factors, including the Legislature underfunding sheriffs’ General Appropriation Act and the sheriffs spending more than they were allocated.

With no agreement between the Legislature, A&F, and the sheriffs, ever-increasing supplemental budgets to pay for sheriffs’ deficit spending have become the norm. Furthermore, the sheriffs’ spending has already occurred by the time supplemental funding is requested. Since the bills are already due, it is too late for the Legislature and A&F to assist in reducing spending.

“The manner by which the sheriffs' offices have been funded and that they have spent beyond their appropriation needs to end this year,” IG Shapiro said.

Further, the OIG found that the lack of consistency among sheriffs’ discretionary costs, namely, programming, community services, and law enforcement activities, is a dominant factor in the disconnect between the sheriffs, A&F, and the Legislature. When budgets are tight, responsible state agencies cut discretionary costs. Indeed, several sheriffs have avoided deficit spending by reducing discretionary costs, which demonstrates respect for public dollars. These offices should be commended. Other sheriffs’ offices have an expansive view of their mandate and seem to spend as they deem appropriate. Thus, it is important not to paint with a broad brush but consider each sheriffs’ office on its own.

To add to the confusion, there is a lack of transparency and accountability in the supplemental budgeting process. The supplemental budget request is a single number for all sheriffs’ offices for all purposes, rather than showing what each office is requesting and for what.

“To be clear, this is a preliminary report with preliminary findings. We expect and welcome feedback from all parties as our review continues,” IG Shapiro said.

Section 164 directed the OIG to investigate and report on sheriffs’ offices’ spending, compensation levels, and compliance with state finance law during Fiscal Year 2025, as well as to make any recommendations necessary to ensure compliance with state finance law. This preliminary report includes recommendations for the Legislature to consider as it enters the Fiscal Year 2027 budget season. The OIG expects to include additional findings and recommendations in its final report which is due in May.

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