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Inspector General says inaction by many worsened Brockton Public Schools’ $18 million FY23 deficit

Brockton City Council Finance Committee · May 4, 2026
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Summary

Inspector General Jeffrey Shapiro told the Brockton City Council finance committee that a mix of faulty revenue projections, unfilled finance roles and weak oversight helped create an $18 million FY23 deficit in Brockton Public Schools, and he offered six findings and seven recommendations to strengthen controls.

Inspector General Jeffrey Shapiro told the Brockton City Council finance committee on May 4 that his office’s review of the Brockton Public Schools’ fiscal year 2023 finances found systemic failures that contributed to an $18 million budget deficit.

Shapiro, who identified himself as the Commonwealth’s Inspector General, summarized the OIG review released Dec. 3, 2025 and said it included six findings and seven recommendations. “We identified a failure to properly carry out responsibilities by about a dozen different roles,” he said, adding that the FY23 budget was built on “inaccurate and overly optimistic projections” for student enrollment and tuition reimbursement.

The report found that Chapter 70 state aid arrived below the district’s projections, staffing levels remained elevated based on hopes of enrollment growth, multiple finance positions were vacant, and some roles lacked clear job descriptions or reporting structures. Shapiro said school finance staff raised concerns that were not elevated to the superintendent in a timely way, and that the superintendent did not present specific budgetary concerns to the school committee before the fiscal year closed.

Why it matters: The city covered the FY23 shortfall with Chapter 324 reserve funds, certified free cash and other revenue adjustments. Councilors warned that drawing on one‑time reserves reduces fiscal flexibility and increases risk for future budget cycles.

Councilors pressed Shapiro on investigative methods, statutory authority and remedies. Councilor Thompson asked whether the OIG had conducted interviews; Shapiro replied that interviews were part of the investigation and he was not aware of records the office could not access. Councilor Farwell asked whether Brockton’s experience is unusual; Shapiro said the underlying oversight problems are common, but that starting the year with revenue figures that “were never going to be met” was more unusual.

Shapiro emphasized cultural and procedural fixes the report recommends: a stronger “tone at the top,” clearer assignment of fiscal responsibilities, written processes for contract procurement and encumbrance, and training for the school committee and BPS staff on fiduciary obligations and how to read budget documents. He said the OIG received a response from the current superintendent on Jan. 16, 2026, and described that response as “thoughtful” and consistent with steps toward improved transparency and accountability.

Council action: The finance committee voted to recommend the IG item favorably to the full city council for further consideration and follow‑up discussions with city and school officials.

What’s next: Shapiro said he will meet with the mayor and superintendent in the coming weeks and welcomed continued engagement with the school committee. The committee asked for periodic updates and suggested revisiting statutory and procedural options—such as possible clarifications to Chapter 324—to reduce the risk that problems recur.