Mass. Gen. Laws ch. 29 § 32A
No wage or salary which is or shall be due from the commonwealth shall be payable later than 6 years after the same has or shall become due, and the obligation of the commonwealth to pay such wage or salary or otherwise to pay for the services rendered by the person to whom the wage or salary is or shall be due shall not be enforceable if the wage or salary is not claimed within 6 years after the same has or shall become due; provided, however, that section 32 shall be applicable and controlling in the case of any wage or salary represented by a check issued by the state treasurer or by any agent or agency of the commonwealth. On June 30 in each year the comptroller shall transfer to the General Fund so much of the balance then in the unclaimed wage fund as, in the opinion of the state treasurer, shall not be needed for payments during the ensuing fiscal year from the said unclaimed wage fund. On such date the comptroller also shall refund to the unemployment compensation fund and to each applicable account of monies separately accounted for by the comptroller as other than commonwealth monies, such amount of the said balance as the state treasurer shall advise the comptroller shall represent all unclaimed wages or salaries from monies of the said fund or such account, respectively, the payment of which shall have been outlawed under this section during the fiscal year ending on such date.
Mass. Gen. Laws ch. 29, § 32A