North Carolina State Auditor: Audits, Reports & Records

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North Carolina · Government audits, investigations, reports and public accountability

Search Audits, Understand Findings & Report Misuse

The North Carolina Office of the State Auditor independently examines government finances, controls, programs, technology and possible misuse of public resources. Its reports help taxpayers, policymakers, journalists, employees and agencies understand what happened, why it matters and what corrective action was recommended.

This guide shows how to search reports, decode audit terminology, request an existing record, obtain a printed report and submit a useful fraud, waste or abuse tip without confusing the State Auditor with a county property or tax office.

Get the quick answer Search audit reports Report fraud or waste
This is not a property-search office. The North Carolina State Auditor does not maintain deeds, parcel ownership, county property values or local tax bills. Those records generally belong to county tax offices, assessors and Registers of Deeds.

Quick answer: what does the State Auditor handle?

Use the State Auditor website to find government audit reports, financial and performance findings, information-systems reviews, investigative reports, rapid-response reports and statewide federal-compliance audits. Use the confidential Tipline when you have specific information about fraud, waste, mismanagement or misuse of government resources.

1 Search the report database Filter by title, agency, county, issue or report number.
2 Read the complete report Review scope, finding, recommendation and agency response.
3 Use the right request channel Separate reports, public records, comments and confidential tips.
4 Provide specific evidence Include who, what, when, where, how and how much.

Ten office facts

Current Auditor Dave Boliek
Took office January 1, 2025
Office Constitutional statewide office
Annual oversight More than $100 billion in assets and liabilities
Main phone 919-807-7500
Tipline 1-800-730-8477
Tip email Tipline@ncauditor.gov
Report copies Reports@ncauditor.gov
Mailing address 20601 Mail Service Center
Physical office 325 N. Salisbury Street, Raleigh
Search official audit reports Open the official Tipline

Choose the exact task you need to complete

Each section solves a separate audit, records or reporting question.

Office-routing decision

What the North Carolina State Auditor does—and does not do

Use the office only for matters within its public-accountability role
Question or task
State Auditor role
Correct next step
Search a government audit report
Yes
Use Search for Reports and filter by agency, county, issue, title or report number.
Report misuse of state or federal public money
Potentially yes
Use the confidential Tipline and explain the government or public-funding connection.
Review a state agency’s internal controls
Yes
Search financial, performance or information-systems reports.
Challenge an individual income-tax audit
No
Contact the North Carolina Department of Revenue using the notice or account instructions.
Search a deed or property owner
No
Use the county Register of Deeds and county tax or assessor office.
Find a criminal or civil court case
No
Use the North Carolina Judicial Branch or the appropriate Clerk of Superior Court.
Resolve a private business dispute
Usually no
Use the appropriate regulator, court, attorney or consumer-protection office.
Obtain another agency’s internal records
Usually no
Send the public-record request to the agency that created or maintains the record.
Simple distinction: An audit report explains the results of an official examination. A public-record request asks for existing records. A Tipline submission asks investigators to examine alleged improper governmental conduct.
Official report database

Search North Carolina audit reports step by step

The official search supports report number, title, North Carolina county, issue and agency filters. Use one strong filter first and add another only when the result list is too broad.

Open Search for Reports Use the State Auditor’s official report database rather than a copied PDF from an unknown website.
Choose the strongest filter Enter a known report number, agency name, institution, county or distinctive title keyword.
Avoid an overly exact title Search the main agency or topic words first because punctuation and division names can differ.
Add an issue or county filter Use a second filter when a common agency name produces too many results.
Open the report landing page Confirm the report number, title, release date, audit type and entity before opening the PDF.
Download the official PDF Save both the report page and PDF when documenting research.
Record the audit period separately The release date is not necessarily the financial year, audit period or date when the underlying events occurred.

Which search field should you use?

Known report number Enter the complete code, such as a FIN, PER, ISA, INV, RR or FSA number.
Known agency Search the department, university, community college, board, town or program name.
Local-government topic Use the county filter and then review municipalities and entities within that county.
Known issue Use the issue filter for topics such as findings, compliance, cybersecurity or questioned costs when available.
Only a news headline is known Search the entity or program name rather than copying the full headline.
No result appears Remove the year, abbreviations and punctuation, then search the broader agency name.
Report-code shortcut: FIN generally identifies financial work, FSA the Statewide Single Audit, PER performance work, ISA information-systems work, INV investigative work and RR rapid-response reports. Always confirm the official audit type on the report page.
Open Search for Reports Browse report categories Subscribe to new reports
Report-type decoder

Choose the audit category that matches your question

Main State Auditor report types
Report type
Main question
What readers should examine
Financial Statement Audit
Are the financial statements fairly presented?
Auditor opinion, material misstatements, internal-control findings and compliance issues.
Federal Compliance / Single Audit
Were major federal programs administered in compliance with federal requirements?
Federal findings, questioned costs, SEFA, prior findings and corrective-action plans.
Performance Audit
Is a program being managed effectively, efficiently and transparently?
Objectives, operational evidence, outcomes, management practices and recommendations.
Information Systems Audit
Are technology risks and controls being managed adequately?
Access controls, cybersecurity, system reliability, data integrity and mitigation.
Investigative Report
Did alleged fraud, waste, abuse or improper conduct occur?
Allegation, evidence, factual findings, financial impact, recommendations and referrals.
Rapid Response Report
What can focused testing and data analysis establish quickly about an urgent issue?
Scope limitations, tests performed, observations and recommended immediate actions.
Independent Audit
What did an outside CPA or independent reviewer conclude?
Who performed the work, standards used, opinion and relationship to OSA.
Short Form or Other Report
What specialized or limited-scope result was published?
The exact purpose and limitations stated in the report.
Financial-audit limitation: A financial audit provides reasonable assurance, not absolute certainty. A clean opinion does not guarantee that every transaction was correct or that no fraud ever occurred.
Review official audit types
Audit-report interpretation

Read a finding without misunderstanding it

Common report sections and terms
Term or section
What it means
Reader caution
Objective
The specific question the audit was designed to answer.
Do not assume the audit examined subjects outside the stated objective.
Scope or audit period
The entities, transactions, systems and time covered.
Later events may not be included.
Methodology
The records, interviews, data tests and sampling procedures used.
A sample does not necessarily represent every transaction unless the report says so.
Finding
A supported condition that did not meet criteria or exposed a significant risk.
A finding is not automatically a criminal conviction.
Criteria
The law, policy, contract, control or expected practice used for comparison.
Read the exact cited requirement rather than relying on a headline.
Cause
Why the condition occurred, when the audit determines a cause.
Not every report can conclusively establish motive.
Effect or risk
Financial impact, service failure, noncompliance or exposure created by the condition.
A potential risk is not always a confirmed loss.
Questioned cost
A cost questioned because of noncompliance, inadequate support or another audit concern.
It does not automatically mean fraud or final repayment liability.
Recommendation
Corrective action proposed by auditors.
A recommendation is not the same as a court order.
Agency response
Management’s agreement, disagreement, explanation or planned action.
Read it alongside the Auditor’s conclusion, not instead of it.
Follow-up
Later work checking whether promised corrective actions occurred.
An original report may not show the final implementation status.

Seven questions to ask while reading

What exact objective did the audit answer?
What dates and transactions were covered?
Was the evidence a full population or a sample?
Which law, policy or control was the criterion?
Is the amount a confirmed loss, estimate or questioned cost?
Did management agree with the finding?
Was corrective action completed or only promised?
Was the matter referred to another authority?
State financial reporting

Find the Statewide Single Audit and financial reports

The Statewide Single Audit is one of the most important annual accountability reports for federal funding. It compiles federal-compliance findings and internal-control deficiencies across major programs and entities.

Statewide Single Audit includes
  • Auditor opinions and federal-compliance results
  • Schedule of Expenditures of Federal Awards
  • Current findings
  • Questioned costs where applicable
  • Summary schedule of prior findings
  • Corrective-action plans
Financial statement reports help answer
  • Whether financial statements are fairly presented
  • Whether significant control weaknesses were identified
  • Whether material noncompliance was reported
  • Which adjustments were required
  • Which entities had separate audit reports
Current report marker: As of August 6, 2026, the official Statewide Single Audit collection lists FSA-2025-8730, first published April 6, 2026, as the latest statewide Single Audit.
Open Statewide Single Audits Open financial and compliance reports
Confidential fraud reporting

Submit a useful fraud, waste or abuse tip

The Tipline is for alleged improper governmental conduct within the State Auditor’s authority. Examples can include fraud, misappropriation, mismanagement, waste of government resources, violations affecting state or federal programs, or a substantial and specific danger to public health and safety.

Prepare the information before submitting

Who Names, titles, agency, contractor or organization
What The transaction, conduct, control failure or misuse
When Dates, frequency and whether it is continuing
Where Office, program, account, system or location
How Method used and controls that were bypassed
How much Known or estimated public-money impact
Evidence Invoices, emails, contracts, statements or logs
Witnesses People who directly observed or documented events

Submission methods

Official State Auditor Tipline channels
Method
How to submit
Best use
Online form
Open the Tipline page and select the secure online web form.
Structured allegations with dates, parties and supporting detail.
Telephone
1-800-730-8477
Explaining a complex concern or asking how to submit supporting material.
Email
Tipline@ncauditor.gov
A written timeline and clearly named attachments.
Fax
919-807-7647
Document-based submissions when appropriate.
Mail
State Auditor’s Tipline, 20601 Mail Service Center, Raleigh, NC 27699
Organized paper evidence and a written allegation summary.
Privacy: You may submit information anonymously. The office prefers a way to contact you for follow-up questions and states that your identity must be kept confidential under state law.
Do not use the Tipline for an emergency. Contact 911 or the appropriate law-enforcement or emergency agency when someone faces immediate danger. The Tipline also does not guarantee that every allegation will result in a published audit.
Tip summary template “I am reporting possible [fraud, waste, mismanagement or abuse] involving [agency, program or public-funded entity]. Between [dates], [person or office] allegedly [specific conduct]. The estimated public impact is [amount or effect]. Supporting records include [documents]. People with direct knowledge include [names or roles].”
Open official Tipline instructions Open secure online form Call 1-800-730-8477
Public records and report copies

Request the correct record without delaying the response

Start by checking whether the report is already online. North Carolina law allows an agency to satisfy a records request by publishing a viewable and downloadable record online.

Choose the correct request path

Audit report, printed copy or broader records request?
What you need
Best route
Information to include
Published audit PDF
Search for Reports
Agency, title, county, issue or report number.
Printed audit report
Order Reports form or Reports@ncauditor.gov
Report number, title, recipient name and mailing address.
OSA record not already published
Contact the State Auditor’s Office
Existing record type, division, subject, date range, names and preferred format.
Another agency’s email, contract or program record
Request it from that agency’s records custodian
Specific document, date range, sender, recipient, contract or program.
Investigation of wrongdoing
Tipline
Who, what, when, where, how, amount and supporting evidence.

Write a narrow and searchable request

Identify an existing record Ask for a report, correspondence, contract, policy, invoice, calendar entry or another identifiable record—not a new analysis.
Name the OSA division or subject Identify financial audit, performance audit, investigations, administration or another known area.
Provide a reasonable date range Specific beginning and ending dates reduce unnecessary searching.
Include names and search terms List known employees, agencies, projects, report numbers or contracts.
Ask for electronic delivery Request existing electronic records in their current format where practical.
Expect lawful redactions Confidential tipster identities, protected personnel information, legal communications and other exempt material may be withheld or redacted.
Public-record request template “Under North Carolina public-records law, I request copies of existing records held by the Office of the State Auditor concerning [specific subject]. The requested records are [record types], involving [division, agency or people], from [start date] through [end date]. Please provide available electronic copies and advise if clarification is needed.”
Do not combine unrelated requests. A demand for every email, audit file, personnel record and investigation over many years can require extensive review and redaction. Separate the highest-priority records and use clear date ranges.
Open State Auditor contact page Order a printed report Email Reports@ncauditor.gov
Audit-topic and concern submissions

Can a citizen request an audit?

You may report a situation that deserves the State Auditor’s attention, but submitting a concern does not create an automatic right to a particular audit, investigation, scope or publication date. The Auditor selects work based on legal authority, risk, available evidence, public impact and office resources.

Make the request useful

Identify the state agency or public-money recipient
Explain the state or federal funding connection
Describe the suspected control or performance failure
Provide dates and transaction amounts
Name relevant laws, contracts or policies when known
Explain the taxpayer, service or safety impact
Attach original supporting records
Separate firsthand facts from assumptions
Use the Tipline when
  • You allege fraud or misappropriation
  • Public resources are being wasted
  • Records or controls may be manipulated
  • A state-funded program may violate requirements
  • Confidential handling is important
Use general contact when
  • You have a policy or audit-topic suggestion
  • You need help locating an existing report
  • You have a nonconfidential comment
  • You want general office information
  • You need the correct department or staff contact
Submit a confidential concern Send general comments
Records-routing help

Where to look when the State Auditor is not the custodian

Common records maintained by another office
Record or problem
Likely custodian
What to prepare
Individual income-tax account or audit
North Carolina Department of Revenue
Notice number, tax year and taxpayer verification.
Deed, mortgage or real-estate instrument
County Register of Deeds
County, party names, approximate date and parcel information.
Property assessment or tax bill
County tax assessor or tax collector
Parcel number, owner and property address.
Court case, judgment or filing
North Carolina Judicial Branch or county Clerk of Superior Court
County, case number, party name and case type.
Birth or death certificate
North Carolina Vital Records or applicable county office
Full name, date, location and eligibility information.
Police incident or local-government correspondence
The police department, city, county or agency that maintains it
Incident number, date, location, staff names and record type.
State agency contract, email or program file
The relevant state agency
Agency division, subject, people and date range.
Custodian rule: Send the request to the agency that created, received or maintains the record. The State Auditor is not a universal repository for every North Carolina government document.
Leadership and legal authority

Who leads the office and what authority does it have?

State Auditor

Dave Boliek became North Carolina’s 21st State Auditor on January 1, 2025.

Mission

Promote accountability and trust in North Carolina government.

Annual scale

The office says it audits more than $100 billion in state assets and liabilities each year.

North Carolina General Statute 147-64.6 establishes an impartial and independent State Auditor and authorizes examinations of state-agency financial reporting, revenues, expenditures, controls, economy, efficiency, program results, legal compliance and improper governmental activity.

Audit authority can include

Examining books, files, papers and financial affairs
Testing administrative and accounting controls
Evaluating whether programs operate efficiently
Reviewing compliance with state and federal requirements
Making findings and recommendations
Reporting apparent criminal misconduct to appropriate authorities
Examining certain subrecipients of public funds
Publishing audit reports as permanent public records
An audit is not a criminal trial. The Auditor can report facts and refer possible criminal misconduct, but law-enforcement agencies, prosecutors and courts control criminal investigation, charging and adjudication.
Meet the State Auditor Read the office mission Read G.S. 147-64.6
Independent quality checks

Who audits the State Auditor?

The office participates in an external peer-review program administered through the National State Auditors Association. Its audit work receives an external review every three years, and the office’s financial statements are audited annually by an independent CPA firm.

External peer review examines
  • Professional audit standards
  • Quality-control policies
  • Selected audit engagements
  • Documentation and supervision
  • Whether the quality system is suitably designed
Independent financial audit examines
  • OSA financial statements
  • Financial-reporting controls
  • Material misstatement risk
  • Applicable accounting standards
  • Independent auditor opinion
Review peer and financial audits
Contact, mail and visit planning

North Carolina State Auditor contact information

Use the contact that matches the task
Purpose
Contact
What to include
Main office
919-807-7500
The report, agency, division or question you need routed.
Fraud, waste or abuse
1-800-730-8477
Tipline@ncauditor.gov
Who, what, when, where, how, amount and evidence.
Printed audit report
Reports@ncauditor.gov
Report number, exact title and mailing address.
Press inquiry
919-807-7666
OSA.Communications@ncauditor.gov
Outlet, deadline, subject and requested spokesperson.
Fax
919-807-7647
Cover page, recipient division and callback information.
Mailing address
N.C. Office of the State Auditor
20601 Mail Service Center
Raleigh, NC 27699-0601
Attention line for Tipline, Reports or another known division.
Physical location
325 N. Salisbury Street
Raleigh, North Carolina
Call ahead when in-person access or document inspection is required.
General contact script “I am contacting the North Carolina Office of the State Auditor about [audit report, records request, agency concern or office information]. The relevant entity is [agency], the date range is [dates], and the report or record number is [number, if known]. Which division or official process should I use?”
Ten practical answers

North Carolina State Auditor FAQs

Who is the current North Carolina State Auditor?

Dave Boliek became North Carolina’s 21st State Auditor on January 1, 2025. The State Auditor leads the independent Office of the State Auditor.

What does the North Carolina State Auditor do?

The Office of the State Auditor independently audits state agencies and public-money programs, evaluates financial reporting and operations, investigates allegations of fraud, waste and abuse, and publishes reports and recommendations.

Is the North Carolina State Auditor a county property auditor?

No. The State Auditor does not maintain county property assessments, deeds or property-tax accounts. County tax offices, assessors and Registers of Deeds maintain those local records.

How can I search North Carolina State Auditor reports?

Use the official Search for Reports page. You can filter by report number, title, North Carolina county, issue or agency and then open the report page and PDF.

What types of audits does the North Carolina State Auditor publish?

The office publishes financial, federal compliance, performance, information systems, investigative, rapid response, statewide Single Audit, independent and other specialized reports.

How do I report fraud, waste or abuse to the State Auditor?

Submit the official online Tipline form, call 1-800-730-8477, email Tipline@ncauditor.gov, fax 919-807-7647 or mail the information to the State Auditor’s Tipline in Raleigh.

Can I make an anonymous report to the State Auditor?

Yes. The Tipline allows anonymous information. Providing a secure way for investigators to contact you can help them obtain clarification, and the office states that a tipster’s identity must be kept confidential under state law.

Can I request public records from the North Carolina State Auditor?

Yes. First check whether the audit report or record is already published online. For other existing records held by the office, contact the State Auditor with a specific description, division, subject and date range. Confidential information may be withheld or redacted.

Does the North Carolina State Auditor audit individual tax returns?

No. The Office of the State Auditor states that it does not audit individuals for tax compliance or examine individual tax returns.

How can I obtain a printed State Auditor report?

Use the official Order Reports form or email Reports@ncauditor.gov with the report number, title and mailing information.

Information checked August 6, 2026: Current leadership, office responsibilities, statutory authority, report-search filters, audit categories, Tipline methods, confidentiality guidance, report-ordering contacts, office addresses and public-record rules were checked against the North Carolina Office of the State Auditor and North Carolina General Assembly.
Independent guide: CountyAuditors.org is not the North Carolina Office of the State Auditor. This page does not provide legal advice, guarantee that a tip will result in an investigation, or determine whether a particular record is public. Confirm current procedures and confidentiality requirements with the responsible government office.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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