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Special Audits & Investigations


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

Reports may be made anonymously through the OSA Hotline by clicking here or by calling 1-866-OSA-FRAUD (1-866-672-3728).  You may also speak to an investigator by calling 505-476-3800 or write to the office at:

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.

Click here for examples of the types of issues the office handles.  Click here for the types of issues other agencies handle.