Mass. Gen. Laws ch. 58 § 18F
No distributions pursuant to sections eighteen A and eighteen E shall be paid to cities or towns after November 30 of the fiscal year, or during any fiscal year thereafter by the state treasurer until said treasurer receives certification from the commissioner of revenue of said commissioner's acceptance of the prior fiscal year's annual financial reports submitted pursuant to the provisions of section forty-three of chapter forty-four.
In the case of regional school districts, distributions pursuant to chapters seventy, seventy-one, seventy-one A, seventy-one B and seventy-four shall not be paid by the state treasurer after November 30 of the fiscal year, or during any fiscal year thereafter until said state treasurer receives certification from said commissioner of revenue of the acceptance of the prior year's annual financial reports as prescribed by the director of accounts.
Mass. Gen. Laws ch. 58, § 18F