New Mexico State Auditor: Reports & Public Records

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New Mexico · Government audits, released reports, IPRA records and fraud reporting

Find Audit Reports, Records and Fraud Help

Use the New Mexico Office of the State Auditor to find released government audit reports, review findings involving public money, request records held by the office or report suspected fraud, waste, abuse and financial mismanagement.

This guide explains which official tool to use, what information to enter, how to understand an audit result, what to include in an IPRA request and where to send a complaint when the State Auditor is not the responsible agency.

Start with the quick answer Search an audit report Request public records
This is not a property-tax or personal-tax office. The New Mexico State Auditor oversees public-money audits and financial accountability. County assessors handle property values, county treasurers collect property taxes, and the Taxation and Revenue Department handles state tax returns and refunds.

Quick answer: choose the correct State Auditor tool

Use Audit Report Search for a released agency audit, Released Audit Reports for recent publication batches, IPRA for records held by the State Auditor, and the Fraud Hotline for suspected misuse of state or local government money.

1 You need an audit PDF Search by agency number, name and fiscal year.
2 You need office records Send a specific written IPRA request.
3 You suspect public fraud Submit facts and supporting evidence.
4 You represent an agency Use the Audit Rule, approved firms and OSA Connect.

Office facts at a glance

State Auditor Joseph M. Maestas, PE, CFE
Main phone 505-476-3800
Fax 505-827-3512
General email inquiries@osa.nm.gov
Office location 2540 Camino Edward Ortiz, Santa Fe
Primary role Oversight of public funds
Report search Audits, AUPs and tier certifications
IPRA email IPRA@osa.nm.gov
Fraud email reportfraud@osa.nm.gov
Inspection hours 8–12 and 1–5 on weekdays

Use the task explanations below before opening a portal. They tell you what the official tool contains, what information to prepare and how to avoid sending a request to the wrong office.

Open Audit Report Search Open official contact page

Choose the task you need to complete

The sections are organized around real public, agency and audit-firm actions.

Office responsibilities

What the New Mexico State Auditor actually does

The Office of the State Auditor is a constitutionally established executive office led by an elected State Auditor. Its central responsibility is protecting public funds by ensuring that New Mexico governmental entities meet financial-reporting and audit requirements.

The office does
  • Oversee annual audits and financial reporting by public entities
  • Review work performed by approved independent public accountants
  • Conduct or direct special audits and investigations
  • Receive allegations involving fraud, waste and abuse of public resources
  • Publish audit reports, findings analysis and transparency reports
  • Administer audit contracting and the annual Audit Rule
  • Process public-record requests for records held by OSA
The office generally does not
  • Assess the value of a home or land
  • Collect county property taxes
  • Process individual state tax returns or refunds
  • Resolve ordinary private-business accounting disputes
  • Act as the records custodian for every state or local agency
  • Decide general employment or policy disputes for another public body
  • Replace police, prosecutors, courts or licensing agencies
Common search mistake: A person looking for a property owner, tax bill or parcel map needs a county assessor or county treasurer—not the New Mexico Office of the State Auditor.

Read the official office overview after identifying your task. It explains the Audit Act authority, annual financial-audit role, special investigations, compliance work and Government Accountability Office.

Read the official OSA overview
Task-routing table

Use the right report, request or complaint path

Correct State Auditor resource for each user need
What you need
Use this resource
What it provides
Important limit
One agency’s released annual audit
Audit Report Search
Released audit, AUP and eligible tier-certification records.
A draft or unreleased report may not appear.
Recently released reports
Released Audit Reports
Aggregated lists of reports released in recent batches.
Use the main search for older or agency-specific research.
Statewide trends or recurring findings
Government Accountability Office
Findings reports, risk advisories, annual reports and transparency reports.
These are broader analyses, not replacements for an entity’s audit.
Records held by OSA
IPRA request
Inspection or copies of non-exempt OSA records.
OSA cannot produce another agency’s records merely because that agency is audited.
Suspected fraud involving public funds
Fraud-reporting portal
Complaint intake for review by Special Investigations.
A complaint is not proof that misconduct occurred.
Current audit rules and contracting
For Agencies / Audit Rule
Contracting, reporting, tier and compliance information.
Deadlines and rule versions can change by fiscal year.
Approved government audit firm
Approved Audit Firms
Current approved and potentially restricted firm information.
Approval does not mean every firm can accept unlimited engagements.
No-result troubleshooting

Why an audit report may not appear

Agency name is too exact Use the first few letters or one distinctive word.
The agency uses another name Try abbreviations, prior names, parent entities or component-unit names.
Wrong fiscal year Search the fiscal year covered by the report, not only its release year.
Report type is different The entity may have an AUP, tier certification or another reporting engagement instead of a full audit.
Report is still under review Completion by an audit firm does not automatically mean public release has occurred.
Release waiting period is active OSA’s contracting guidance describes a release-letter process and a period before a final report becomes public unless waived.
Submission was incomplete Missing required documentation can prevent a report from being treated as received for review.
The report is old Try partial keywords and agency-number research rather than assuming older reports are unavailable.

Information to send when requesting report help

Agency name and possible alternate names
Agency number, if known
Fiscal year
Report type
Audit firm, if known
Screenshot or description of the failed search
Report-search help message “I am trying to locate the released report for [agency name], agency number [number if known], for fiscal year [year]. I searched [terms used] but did not find the report. Can you confirm whether it has been released or appears under another name or report type?”
Email Reports@osa.nm.gov Call 505-476-3800
Audit-report decoder

Understand what the audit report is telling you

An audit finding is not automatically proof of theft, and a clean opinion does not mean every transaction was tested. Read the opinion, findings, responses and prior-year status together.

Key audit-report sections explained
Report section
What it tells you
What to check next
Independent auditor’s report
The auditor’s opinion on whether the financial statements are presented fairly under the applicable framework.
Identify whether the opinion is unmodified, qualified, adverse or a disclaimer.
Financial statements
The entity’s reported assets, liabilities, revenue, expenses, funds and financial position.
Compare major balances with prior years and explanatory notes.
Notes to financial statements
Accounting policies, debt, pensions, commitments and other context behind the numbers.
Read notes connected with unusually large or changing balances.
Current-year findings
Control, compliance, reporting or financial issues identified during the engagement.
Read the condition, criteria, cause, effect and recommendation.
Material weakness
A serious internal-control deficiency creating a reasonable possibility that a material misstatement will not be prevented or detected timely.
Review management’s correction plan and whether the weakness repeats.
Significant deficiency
An important control deficiency that is less severe than a material weakness but merits attention.
Check the responsible official and planned completion date.
Questioned cost
A cost questioned because of possible noncompliance, insufficient support or another audit concern.
Do not describe it as proven theft without later findings or legal action.
Prior-year findings
The status of issues reported in an earlier audit.
Look for resolved, repeated, modified or unresolved findings.
Management response
The agency’s explanation and proposed corrective action.
Check whether the response addresses the cause and gives a responsible person and date.
Federal awards section
Federal-program spending, compliance testing and related findings when a federal single audit applies.
Match findings to the relevant federal program and award information.

Audit opinion terms in plain language

Unmodified opinion

The financial statements are presented fairly in all material respects under the applicable framework.

Qualified opinion

A specific material issue prevents a fully unmodified opinion, but the problem is not considered pervasive.

Adverse opinion

Material and pervasive misstatements mean the statements are not presented fairly.

Disclaimer of opinion

The auditor could not obtain enough appropriate evidence to express an opinion.

Fair-reading warning: A finding describes an identified audit condition. It should not be turned into a criminal accusation unless a competent investigating or judicial authority has made that determination.
Reports and publications

Choose the report type that answers your question

New Mexico State Auditor report types
Report or resource
Best used for
What it may contain
Annual financial audit
Reviewing one public entity’s annual financial statements and compliance.
Opinion, statements, notes, findings, responses and prior-year status.
Agreed-upon procedures
Reviewing specific procedures performed for an eligible smaller entity.
Procedures performed and factual results rather than a full audit opinion.
Tier certification
Checking approved reporting by eligible Tier 1 or Tier 2 local public bodies.
Certification information searchable by agency name, number and fiscal year.
Special audit or investigation
Reviewing a targeted concern involving financial affairs, transactions, fraud, waste or abuse.
Scope-specific facts, analysis, findings and recommendations when publicly released.
Findings report
Understanding statewide patterns across completed audits and AUP engagements.
Common findings, trends, recurring risks and best practices.
Transparency report
Understanding a specific statewide public-money issue.
Trend analysis, gaps, implementation concerns and accountability recommendations.
Risk advisory
Identifying emerging risks for agencies, auditors and the public.
Risk description, preventive controls and recommended actions.
OSA annual report
Reviewing the State Auditor office’s own yearly work and accomplishments.
Division activity, projects, oversight results and strategic initiatives.

Use the Accountability Office when your question concerns trends across many agencies rather than one entity’s financial statements.

Explore Accountability Office reports Open transparency reports
Inspection of Public Records Act

Request records held by the State Auditor

Request records from the office that holds them. The State Auditor may possess audit, contracting, review or internal office records, but it is not the records custodian for every agency it audits. Request another agency’s original emails, contracts, invoices or personnel records directly from that agency.

Before filing an IPRA request

Search released reports first The document may already be available without an IPRA request.
Identify the actual record holder Decide whether the record belongs to OSA or another state or local public body.
Define the record—not the question Request identifiable documents, communications, contracts or data rather than asking staff to conduct research or explain an issue.
Use a reasonable date range Narrow dates reduce ambiguity and unnecessary processing.
Name the agency, subject and custodians Include useful search terms, project names, contract numbers or officials when known.
Request electronic delivery clearly Ask for electronic copies in their existing electronic format when available.

Include these details in the written request

Requester’s full name
Mailing address
Telephone number
Clear description of the records
Relevant agency or division
Date range
Names, keywords or contract numbers
Requested electronic format
Request for a fee estimate before paper copying
Preferred method of communication
Practical IPRA request wording “Under the New Mexico Inspection of Public Records Act, I request electronic copies of [describe identifiable records] concerning [agency, contract, audit or subject] for the period [start date] through [end date]. Useful search terms include [names or keywords]. Please provide the records electronically in their existing electronic format when available. Please notify me before incurring paper-copy charges.”

Inspection, copy and contact details

Records Custodian
Office of the State Auditor
2540 Camino Edward Ortiz, Suite A
Santa Fe, NM 87507
Send the request

IPRA@osa.nm.gov

Phone: 505-476-3800

Fax: 505-827-3512

Published inspection hours

8:00 a.m.–12:00 noon

1:00 p.m.–5:00 p.m.

Monday–Friday, except recognized state legal holidays.

Copy-fee rule: The office publishes a paper-copy fee of $0.50 per page, payable in advance. Specifically request electronic records electronically when available to reduce paper copying.
Safest submission method: The dedicated IPRA page says requests may be verbal, emailed or written, but it also explains that statutory procedures and penalties apply to written and email requests. Use email or a written request and keep proof of delivery.
Read official IPRA procedures Email the Records Custodian
Fraud, waste and abuse

Submit a useful government-fraud complaint

The Special Investigations Division receives complaints involving suspected fraud, waste, abuse or mismanagement of New Mexico state or local government funds and resources.

What a strong complaint contains

Specific act, transaction or policy violation
Government entity involved
Names and roles of involved parties
Witness names and contact information
Dates or date range
Estimated financial loss
Invoice, payment, contract or account numbers
Supporting emails, documents or photographs
Other agency or law-enforcement reports
Explanation of how public money or resources were affected

Micro steps before submitting

Separate facts from assumptions State what happened, who did it, when it happened and how you know.
Connect the allegation to public resources Identify the government money, property, grant, payroll, procurement or account involved.
Build a simple timeline List events in date order and connect each event to a supporting document.
Remove unnecessary sensitive information Do not submit unrelated Social Security numbers, medical records or private financial information.
Explain prior reporting Identify any board, agency, law-enforcement or oversight body already contacted.
Save the submission confirmation Keep the complaint reference or confirmation without publicly posting confidential evidence.
Do not exaggerate the allegation. A complaint should identify suspected conduct and evidence. Avoid presenting an unverified accusation as an established crime or audit finding.
Anonymous reporting: The State Auditor says its fraud-reporting system is available 24 hours a day, seven days a week and can accept reports on the record or anonymously.

After preparing the allegation, timeline, public-money connection and documents, use the official Case IQ complaint portal linked from the Special Audits and Investigations page.

Open official fraud-reporting page Email reportfraud@osa.nm.gov
Avoid misdirected complaints

When another office should handle the issue

Issues that may belong outside the State Auditor
Issue
Better starting point
When OSA may still be relevant
Records held by another agency
Send IPRA directly to that agency’s records custodian.
Request OSA records only when OSA actually holds responsive records.
Insurance or professional licensing
Relevant licensing authority or Office of the Superintendent of Insurance.
OSA may be relevant only when public-money fraud is specifically involved.
Ordinary procurement protest
State Purchasing Office or procuring agency’s protest process.
Report purposeful public-fund fraud, false billing or corrupt financial conduct.
Service quality or policy disagreement
The agency’s governing body, commission or board.
Use OSA when the facts concern fraud, waste, abuse or financial mismanagement.
Property value or property tax
County assessor or county treasurer.
OSA does not change an individual parcel value or tax bill.
State tax return or refund
New Mexico Taxation and Revenue Department.
The State Auditor does not process individual tax accounts.
Immediate criminal emergency
Emergency services or the appropriate law-enforcement agency.
A financial complaint may also be submitted when public resources are involved.

Use the official “Issues Other Agencies Handle” page when you are unsure whether the matter is financial oversight, records access, procurement, licensing or agency policy.

Check other-agency guidance
Statewide accountability research

Use broader reports to understand financial risk

One agency audit answers a narrow question. Accountability Office publications aggregate information across hundreds of public entities so readers can identify repeated weaknesses and statewide financial risks.

Findings Reports

Use these to identify recurring findings, common control failures and trends across audit and AUP reports.

Transparency Reports

Use these for focused analysis of how particular categories of public money are managed or spent.

Risk Advisories

Use these for emerging risks, preventive controls and recommended financial-management practices.

Annual Reports

Use these to understand the Office of the State Auditor’s yearly projects, workload and accomplishments.

Released Reports

Use these to scan recent public audit-release batches before conducting an agency-specific search.

At-Risk information

Use compliance-related lists and announcements to identify entities with late reports or serious reporting concerns.

Research method: Start with a Findings or Transparency Report to identify a statewide issue, then open the individual agency audits cited or connected with that issue.
Open Accountability Office Browse released reports
Public agencies and audit firms

Use the correct compliance and contracting resources

OSA Connect and the agency resources are designed for public bodies, approved independent public accountants and authorized users—not ordinary public report searches.

Resources for agencies and audit professionals
Resource
Use it for
Important preparation
For Agencies
Contracting, reporting tiers, deadlines and approved-firm information.
Agency number, fiscal year, reporting tier and authorized contacts.
OSA Connect
Submitting contracts, managing agency information, signatures and communications.
Authorized account access and current agency-profile contacts.
Audit Rule
Reviewing annual requirements for contracting and conducting audits.
Confirm the currently effective rule and any pending 2026 rulemaking documents.
Approved Audit Firms
Finding firms approved to perform New Mexico government audit work.
Check current restrictions before recommending or contracting with a firm.
Tiered System Reporting
Determining reporting requirements for qualifying smaller public bodies.
Entity type, revenue information and fiscal year.
OSA Connect Tutorials
Agency profiles, contracts, amendments, e-signatures and tier submissions.
Choose the tab matching the user’s role and task.

Agency contracting sequence

Confirm the reporting requirement Determine whether the entity needs a full audit, AUP, tier certification or another engagement.
Wait for applicable OSA notification Follow the State Auditor’s annual selection and authorization process before procuring audit services.
Check approved firms and restrictions A firm’s approval does not eliminate fiscal-year engagement limits or other restrictions.
Use OSA Connect for the contract Submit the recommended contract and obtain required electronic approvals.
Follow current Audit Rule deadlines Do not rely on a prior fiscal year’s due dates or rule language.
Submit the complete report package Missing documentation can delay receipt, review and public release.
2026 system improvement: OSA announced automated reminders, e-signature tracking, form validation and public Tier 1 and Tier 2 certification search availability in the updated OSA Connect environment.
Open agency resources Check the Audit Rule Check approved audit firms Open OSA Connect login Open OSA Connect tutorials
Office, divisions and emails

Contact the New Mexico State Auditor

New Mexico Office of the State Auditor contacts
Topic
Contact
Use it for
General office
505-476-3800
inquiries@osa.nm.gov
General questions about OSA, audits and where to start.
State Auditor
Joseph M. Maestas, PE, CFE
Joseph.Maestas@osa.nm.gov
Official State Auditor correspondence.
Audit report questions
Reports@osa.nm.gov
Electronic audit documentation and report-search help.
IPRA public records
IPRA@osa.nm.gov
Requests for records held by the Office of the State Auditor.
Fraud reporting
reportfraud@osa.nm.gov
Suspected fraud, waste, abuse or financial mismanagement involving public resources.
Property disposition
propertydisposition@osa.nm.gov
Government-property disposition questions directed to OSA.
Audit-firm questions
firmhelp@osa.nm.gov
Firm applications, profile requirements and approved-firm process.
Fax
505-827-3512
Confirm the correct recipient and keep a complete transmission receipt.
Office address
New Mexico Office of the State Auditor
2540 Camino Edward Ortiz, Suite A
Santa Fe, NM 87507
Before visiting
  • Call to confirm the responsible division
  • Check state holidays
  • Bring the agency number and fiscal year
  • Schedule record inspection when needed
Bring or send
  • Agency or public-body name
  • Fiscal year
  • Report, contract or complaint reference
  • Concise description of the requested help
General call script “I am calling about [agency or public body] for fiscal year [year]. I need help with [finding a released audit, understanding report status, submitting an IPRA request, reporting suspected misuse of public funds or agency compliance]. Which division or official resource should I use?”
Accuracy and responsible use

What a public audit record does not automatically prove

Audit records can help you
  • Understand an entity’s reported financial position
  • Identify control and compliance findings
  • Review management’s response
  • Compare recurring issues across years
  • Locate released public accountability information
Do not assume they prove
  • That every transaction was tested
  • That every finding involved intentional fraud
  • That a complaint was substantiated
  • That an individual committed a crime
  • That an unreleased allegation is a public fact
Publication warning: Read the complete report and later corrective-action or legal records before describing an individual, agency or transaction publicly. Preserve distinctions between an allegation, audit finding, questioned cost, investigation and adjudicated violation.
Ten practical answers

New Mexico State Auditor FAQs

What does the New Mexico State Auditor do?

The Office of the State Auditor oversees annual financial reporting and audits of New Mexico governmental entities, reviews audit work, conducts or directs special audits and investigations, publishes accountability reports and receives complaints involving suspected fraud, waste or abuse of public resources.

Who is the New Mexico State Auditor?

The official Office of the State Auditor website identifies Joseph M. Maestas, PE, CFE, as the New Mexico State Auditor.

How do I search New Mexico government audit reports?

Use the Office of the State Auditor Audit Report Search. Search by agency number when available, or use a partial agency name, distinctive keyword and fiscal year. Try both NM and New Mexico spelling variations.

Are older New Mexico audit reports available online?

Yes. The State Auditor says its Audit Report Search includes reports released before May 1, 2020 as well as newer released reports.

How do I request public records from the New Mexico State Auditor?

Send a written or emailed IPRA request to the Office of the State Auditor Records Custodian. Identify the records, agency, date range and preferred format and include your name, address and telephone number.

How much does the State Auditor charge for public-record copies?

The Office publishes a paper-copy charge of $0.50 per page, payable in advance. Electronic records should be specifically requested in electronic format when they are available that way.

How do I report government fraud in New Mexico?

Use the State Auditor’s official fraud-reporting portal or contact reportfraud@osa.nm.gov. Include the government entity, specific allegation, people involved, dates, estimated loss, witnesses and supporting records.

Can a fraud complaint be submitted anonymously?

The State Auditor says the fraud-reporting system accepts reports 24 hours a day and allows a person to report either on the record or anonymously.

Does the New Mexico State Auditor handle property-tax or tax-refund questions?

No. Property valuation and property-tax questions belong with the relevant county assessor or treasurer. State tax-return and refund questions belong with the New Mexico Taxation and Revenue Department.

How do I contact the New Mexico Office of the State Auditor?

The office is at 2540 Camino Edward Ortiz, Suite A, Santa Fe, New Mexico 87507. The main phone is 505-476-3800, the fax is 505-827-3512 and the general email is inquiries@osa.nm.gov.

Information checked August 6, 2026: Current State Auditor identification, office contacts, report-search guidance, 2026 tier-certification search updates, IPRA procedures and fees, fraud-reporting requirements, agency resources, approved-firm information and Accountability Office publications were checked against official New Mexico Office of the State Auditor pages.
Independent guide: CountyAuditors.org is not the New Mexico Office of the State Auditor or any New Mexico government agency. Confirm current report status, rule versions, deadlines, fees, record availability and complaint procedures with the responsible official 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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