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Legal/Special Investigation Reports

The Office of the State Auditor's Legal/Special Investigations Division performs discretionary reviews and investigations regarding specific allegations of theft, embezzlement, or unlawful use of public funds or property in Minnesota local governments. Resulting investigative reports and review letters can be found here.

Special Investigations
Title Report Title Year
Windemere, Town of - Review Letter Review Letter 2026
Independent School District 531 (Byron Public Schools) - Review Letter Review Letter 2025
SouthWest Transit - Review Letter Review Letter 2025
Good Thunder, City of - Memo and Investigative Report Memo and Investigative Report 2025
Camp-5, Town of - Investigative Report Investigative Report 2024
North Saint Paul, City of - Review Letter Review Letter 2023
Kettle River, City of - Review Letter Review Letter 2023
Albert Lea Housing And Redevelopment Authority - Memo And Investigative Report Memo and Investigative Report 2022
Two Harbors, City of - Investigative Report Investigative Report 2022
Jasper, City Of - Review Letter Review Letter 2022
Canton & Whalan, Cities Of - Memo and Investigative Reports Memo and Investigative Reports 2022
Spencer Brook, Town of - Review Letter Review Letter 2021
Hmong College Prep Academy - Investigative Report Investigative Report 2021
Isle, City Of - Memo and Investigative Report Memo and Investigative Report 2021
Cohasset, City Of - Review Letter Review Letter 2021
Hamburg, City of - Review Letter Review Letter 2021
Independent School District 883 (Rockford Area Schools) - Review Letter and Investigative Report Review Letter and Investigative Report 2021
Marshall Convention and Visitors Bureau - Memo and Investigative Report Memo and Investigative Report 2019
Dundee, City of - Review Letter Review Letter 2019
Independent School District 720 (Shakopee Public Schools) Review Letter and Investigative Report Review Letter and Investigative Report 2019
Rice Lake, City of - Review Letter Review Letter 2018
Pequot Lakes, City of - Review Letter Review Letter 2018
Welch, Town of - Review Letter Review Letter 2018
Bemidji, City of - Review Letter and Investigative Report Review Letter and Investigative Report 2018
Rochester, City of - Review Letter Review Letter 2017
Clover, Town of - Review Letter Review Letter 2017
Cromwell, City of - Review Letter - 2017 Review Letter 2017
Tofte, Town of - Review Letter Review Letter 2017
Steele County Review Letter - 2017 Review Letter 2017
Georgetown, City of - Review Letter Review Letter 2016
LeRoy, Town of - Review Letter Review Letter 2016
Lutsen, Town of - Review Letter Review Letter 2016
Kasson, City of - Review Letter Review Letter 2016
Steele County Review Letter - 2016 Review Letter 2016
Schroeder, Town of - Review Letter Review Letter 2016
Parkers Prairie, City of - Review Letter Review Letter 2016
Becker, City of - Review Letter Review Letter 2016
Independent School District 834 (Stillwater Area Public Schools) Review Letter - 2016 Review Letter 2016
Cologne, City of - Review Letter Review Letter 2015
Rochester-Cascade Road Services and Maintenance Joint Powers Board Review Letter Review Letter 2015
Independent School District 742 (St. Cloud Area School District) Review Letter Review Letter 2014
Villard, City of - Review Letter Review Letter 2014
Rose Creek, City of - Review Letter Review Letter 2014
Shell Rock River Watershed District Review Letter Review Letter 2014
Linwood, Town of - Review Letter Review Letter 2014
Owatonna, City of - Review Letter Review Letter 2014
St. Leo, City of - Review Letter Review Letter 2014
Cormorant Township - Review Letter Review Letter 2013
Buckman, City of - Review Letter Review Letter 2013
Delavan, City of - Review Letter Review Letter 2013
Pine County Review Letter - 2013 Review Letter 2013
Storden, City of - Review Letter Review Letter 2013
Cromwell, City of - Review Letter - 2013 Review Letter 2013
Mower County Review Letter Review Letter 2013
St. James, City of - Review Letter Review Letter 2013
Ramsey, City of - Review Letter Review Letter 2013
Carlos, City of - Review Letter Review Letter 2013
Milan, City of - Review Letter Review Letter 2012
Wyanett, Town of - Review Letter Review Letter 2012
Bluffton, City of - Review Letter Review Letter 2012
Tamarack, City of - Review Letter Review Letter 2012
Freeborn, City of - Review Letters - October 23, 2012 Review Letter 2012
Crookston, Town of - Review Letter Review Letter 2012
Morrison County Review Letter Review Letter 2012
Steele County Review Letter - 2012 Review Letter 2012
Waseca County Review Letter Review Letter 2012
Starbuck, City of - Review Letter Review Letter 2012
Independent School District 308 (Nevis Public School District) Review Letter Review Letter 2012
Independent School District 277 (Westonka Public Schools) Review Letter Review Letter 2012
Leaf Mountain, Town of - Review Letter Review Letter 2012
Sandstone, Town of - Review Letter Review Letter 2012
West Albany, Town of - Review Letter Review Letter 2012
Freeborn, City of - Review Letters - March 21, 2012 Review Letter 2012
Isanti Fire District - Review Letter Review Letter 2011
Princeton, City of - Review Letter Review Letter 2011
Virginia, City of - Review Letter - 2010 Review Letter 2011
Bena, City of - Review Letter Review Letter 2011
Lake Eunice, Town of - Review Letter Review Letter 2011
Clitherall, Town of - Review Letter Review Letter 2011
Dayton, City of - Review Letter Review Letter 2011
East Bethel, City of - Review Letter Review Letter 2011
Eitzen Fire District - Review Letter Review Letter 2011
Ely, City of - Review Letter Review Letter 2011
Hamel Volunteer Fire Department - Review Letter Review Letter 2011
Independent School District 16 (Spring Lake Park School District) Review Letter Review Letter 2011
Independent School District 196 (Rosemount-Apple Valley-Eagan Public Schools) Review Letter Review Letter 2011
Mabel, City of - Review Letter Review Letter 2011
Ogema, City of - Review Letter Review Letter 2011
Stillwater, City of - Review Letter Review Letter 2011
Wagner, Town of - Review Letter Review Letter 2011
Martin County Review Letter Review Letter 2010
Bayport, City of - Review Letter Review Letter 2010
Center for Training and Careers - Investigative Report Investigative Report 2010
Independent School District 100 (Wrenshall Public Schools) Review Letter Review Letter 2010
Atkinson, Town of - Investigative Report Investigative Report 2010
Mapleview, City of - Review Letter Review Letter 2010
Freeborn County Sheriff’s Department Review Letter Review Letter 2010
Summary Report on Special Investigations Resulting in Criminal Charges For Calendar Years 2007 - 2009 Report 2009
Ivanhoe, City of - Review Letter Review Letter 2009
New Market, Town of - Review Letter II Review Letter 2009
Aitkin County Investigative Report Review Letter 2009
Independent School District 625 (St. Paul Public Schools) Review Letter Review Letter 2009
Independent School District 625 (St. Paul Public Schools) Investigative Report Investigative Report 2009
Brevator, Town of - Review Letter Review Letter 2009
Floodwood, Town of - Review Letter Review Letter 2009
Mountain Iron, City of - Review Letter Review Letter 2009
New Market, Town of - Review Letter I Review Letter 2009
Virginia, City of - Review Letter - 2008 Review Letter 2009
Winger, City of - Review Letter Review Letter 2009
Mountain Lake Economic Development Authority - Review Letter Review Letter 2009
Brainerd, City of - Review Letter Review Letter 2009
Maple Lake, City of - Review Letter Review Letter 2009
Menagha, City of - Review Letter Review Letter 2009
Minden, Town of - Review Letter Review Letter 2009
Wild Rice Watershed District Review Letter Review Letter 2009
Delhi, City of - Review Letter Review Letter 2009
Independent School District 601 (Fosston Public Schools) Review Letter Review Letter 2009
Independent School District 834 (Stillwater Area Public Schools) Review Letter - 2009 Review Letter 2009
Independent School District 2215 (Norman County East Public Schools) Investigative Report Investigative Report 2008
Independent School District 2215 (Norman County East Public Schools) Review Letter Review Letter 2008
Pine County Review Letter - 2008 Review Letter 2008
Wilmont Fire Relief Association Review Letter Review Letter 2008
Olmsted County Law Library Review Letter Review Letter 2008
Walcott, Town of - Review Letter Review Letter 2008
Henning, City of - Review Letter Review Letter 2008
Winnebago Fire Relief Association Review Letter Review Letter 2008
National School Fitness Foundation (NSFF) Review Letter Review Letter 2007
Koochiching Economic Development Authority (KEDA) Review Letter Review Letter 2007
Minneapolis Teachers' Retirement Fund Association Special Review Report Report 2006
Baldwin, Town of - Review Letter Review Letter 2006
Chiron Charter School Investigative Report Investigative Report 2006
Greenfield, City of - Review Letter Review Letter 2006
Service Cooperatives' Insurance Programs Special Review Report Report 2005
Battle Lake Public Schools Review Letter Review Letter 2004
Minnewaska Regional Health Systems Review Letter Review Letter 2004
Glenwood, City of - Review Letter Review Letter 2003
Glenwood, City of - Investigative Report Investigative Report 2003
Federal Dam, City of - Investigative Report Investigative Report 2003
Bena, City of - Investigative Report Investigative Report 2002
Brooklyn Park, City of - Investigative Report Investigative Report 2002
Cook, City of - Municipal Liquor Store Investigative Report Investigative Report 2002
Florence, City of - Review Letter Review Letter 2002
Florence, City of - Investigative Report Investigative Report 2002
Glencoe, City of - Investigative Report Investigative Report 2002
La Crescent Fire Department Relief Association Report Report 2002
Roseau County Investigative Report Investigative Report 2002
Steele County Human Services Investigative Report Investigative Report 2002
Todd County Social Services Department Investigative Report Investigative Report 2002
Elko, City of - Investigative Report Investigative Report 2001
Harris, City of - Investigative Report Investigative Report 2001
Le Sueur County Investigative Report Investigative Report 2001
The Loewen Group, Inc. Investigative Report Investigative Report 2001
Otter Tail County Solid Waste Department Investigative Report Investigative Report 2001
Tenney, City of - Investigative Report Investigative Report 2001
Hiram, Town of - Investigative Report Investigative Report 2000
Kettle River Firefighters' Relief Association Investigative Report Investigative Report 2000
Mower County Investigative Report Investigative Report 2000
Mower County Report on Procedures Report 2000
Ronneby, City of - Investigative Report Investigative Report 2000
Stillwater, City of - Investigative Report Investigative Report 2000
CEE VI Task Force Investigative Report Investigative Report 1999
Independent School District No. 858 (St. Charles) Review Letter Review Letter 1998
Independent School District No. 858 (St. Charles) Investigative Report Investigative Report 1998

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