Mass. Gen. Laws ch. 175 § 180
The commissioner, his deputy or examiner shall annually or oftener examine the accounts and transactions of all receivers of insolvent companies; and shall also carefully examine all accounts of such receivers referred to him under section one hundred and seventy-eight and make report thereof to the court.
For the above purposes, he, his deputy or examiner shall have free access to the official books and papers of such receivers relative to their transactions and shall have all the powers conferred by section four.
If in his opinion a receiver has violated his duty in office, or further proceedings by receivers to collect an assessment will not offer substantial relief to creditors, the commissioner shall certify the facts to the court.
Mass. Gen. Laws ch. 175, § 180