Special Audits and Investigations

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The State of New Mexico Office of the State Auditor is presently undergoing a transition to a new system for reporting and managing complaints related to fraud, waste, and abuse in government through the Fraud Hotline. We remain fully dedicated to thoroughly reviewing and investigating all complaints and concerns pertaining to instances of fraud, waste, or abuse involving public funds or resources, whether committed by state or local government entities or employees. Our goal is to foster an environment where open and honest communication is not the exception but the norm. We aim to provide you with reassurance that your complaint will be promptly addressed, and you can feel comfortable in knowing that appropriate action will be taken.

If you wish to submit an anonymous report in a confidential manner, rest assured that the information you provide will be treated with utmost confidentiality. We guarantee that your comments will be taken into account. However, we kindly request that you provide a preferred email address so that we can send you a case number for future reference, as well as to enable you to send any supporting documentation you may have for your complaint.

Thank you for your understanding and cooperation during this transition.



In addition to performing annual financial audits of governmental entities, the Office of the State Auditor (OSA) regularly conducts special audits and examinations. The Division, which consists of seven auditors, handles hundreds of cases each year related to allegations of governmental fraud, waste and abuse.

New Mexico Office of the State Auditor

2540 Camino Edward Ortiz, Suite A
Santa Fe, NM 87505

Reports should include as much information as possible regarding the issue(s) raised. At a minimum, this information should include:

  • The specific allegation (violation of law, rule or policy) and the governmental entity involved.
  • The parties involved and any witnesses.
  • When the act(s) occurred.
  • The amount of any financial loss.
  • Whether the issue has been reported to any other oversight body or law enforcement agency, and if so, which ones.
  • Any supporting documentation that may be available.