Last cycle Penn State had 27, Maryland had 27, Auburn had 26, Texas AM had 26.
Again, you have provided no context. No explanations.
Stop acting as if these schools have broken the rules, or discovered some loophole.
I have no idea if they undersigned in the prior year and have countbacks. I have no idea if they had mid-year graduates who qualified them for the exception.
The point is (and I am not being critical of you, personally), we have a never-ending parade of CIS porsters who come here swearing that every other school on the planet is oversigning.
The rules have been explained many, many times.
1. You get 25 ICs per year.
2. If you didn't use all your ICs in a prior year, you can use them in the next year (commonly called "countbacks", since a current signee counts back to a prior year's IC slot).
3. You MIGHT be able to get one or two "mid-year graduation replacement" exceptions. Don't assume you have any. Don't assume you will have any. The only one who really knows if we have any would be the coaches. Amateur IC "gurus" often misinterpret this rule to count any December grad, but it must be a December grad who exhausts eligibility and leaves school. If a kid graduates in December, but still has eligibility, you can't get an exception slot.
4. You can't "count forward" with recruits. Anyone who starts the school year "early" (January or summer) counts for that upcoming window anyhow, so it's not some kind of magical exception.
5. Blueshirting is when you DO NOT recruit a kid, and you DO NOT sign them to an LOI or FAA and you do not give them any athletic financial aid until the fall begins. This is rare and difficult and tricky and not for the faint of heart. Just because we got it done with Jarrid Williams doesn't mean it is the new normal.
6. PWOs can get athletic financial aid after ONE YEAR and will not count against IC numbers. So if a kid pays his own way (or qualifies for a lot of UM need-based financial aid), he can hang out for a year and then go on scholarship after that.
Anyhow, saying "X school signed Y number of recruits" doesn't really mean anything (it's also possible that not all of those 27 signed a piece of paper). It doesn't establish that Ped State got some special treatment from the NCAA. People need to stop comparing our situation to everyone else's situation. We are all subject to the same rules. Manny is doing a **** GOOD job of working every angle to get back to 85 recruited scholarship players while still being subject to the IC rules.
You know what I NEVER EVER see? CIS porsters running around when Penn State or Texas A&M only sign 23 kids in one cycle.