OSA Divisions
The Minnesota Office of the State Auditor (OSA) is organized into eight specialized divisions that work together to promote accountability, transparency and effective government.
Division Descriptions
The Audit Practice Division helps ensure fiscal integrity by conducting financial and compliance audits of local governments and the federal compliance audit of the State of Minnesota.
To learn more, view the Audit Practice Division's Frequently Asked Questions.
Contact the Audit Practice Division to learn more.
The Constitution Division connects with the public via external communication, media relations, legislative coordination, and public engagements for the State Auditor. This division also supports the State Auditor’s service on the State Executive Council, State Board of Investment, Land Exchange Board, Public Employees Retirement Association Board, Minnesota Housing Finance Agency, the Minnesota Historical Society, and the Rural Finance Authority Board.
Contact the Constitution Division to learn more.
The Government Information Division collects, analyzes, and shares local government financial data to assist in policy and spending decisions; administers and supports financial tools including the Small Cities and Towns Accounting System (CTAS) software and infrastructure comparison tools.
To learn more, view the Government Information Division's Frequently Asked Questions.
Contact the Government Information Division to learn more.
The Legal/Special Investigations (SI) Division provides legal analysis and counsel to the OSA and responds to outside inquiries about Minnesota local law relevant to local government finances; investigates local government financial records in response to specific allegations of theft, embezzlement, or unlawful use of public funds or property.
To learn more, view the Legal/Special Investigations Division's Frequently Asked Questions.
Contact the Legal/Special Investigations Division to learn more.
The Pension Division analyzes investment, financial, and actuarial reporting for Minnesota’s local public pension plans and monitors pension plan operations.
To learn more, view the Pension Division's Frequently Asked Questions.
Contact the Pension Division to learn more.
The Tax Increment Financing Division promotes compliance and accountability in local governments’ use of tax increment financing through education, reporting, and compliance reviews.
To learn more, view the TIF Division's Frequently Asked Questions.
Contact the TIF Division to learn more.
The Operations Management Division ensures the office runs efficiently by providing fiscal management and technology support to the office.
Contact the Operations Management Division to learn more.
The Human Recourses Division manages recruitment, hiring, employee relations and workplace policies for the Office. It supports staff throughout the employment process, from onboarding to professional development and performance management.
Contact the Human Recourses Division to learn more.
The Office of the State Auditor performs approximately 100 financial and compliance audits and reviews approximately 450 single audits per year. Audited entities include: counties; the three first-class cities (Minneapolis, St. Paul, and Duluth); government authorities affiliated with these counties and cities; regional organizations; and other entities as required by Minnesota Statute. Click here to see the relevant statutes.
The Office of the State Auditor (OSA) has financial oversight responsibility for local governments – cities, counties, towns, and special districts. The OSA is a constitutional office of the state under the direction of the elected State Auditor.
The Office of the Legislative Auditor (OLA) audits state government agencies and the constitutional offices, including the Office of the State Auditor. The OLA is under the direction of the Legislative Auditor, who is appointed by the Legislative Audit Commission.
Yes. You can report your concern to the Office of the State Auditor’s Legal/Special Investigations Division. Please visit our "Report a Concern" webpage for more information.
A fire relief association is a governmental entity that also is a nonprofit organization, that receives and manages public money to provide retirement benefits for individuals providing the governmental services of firefighting and emergency first response. The relief association is a separate entity from the affiliated fire department and is governed by its own board of trustees. Relief associations have reporting requirements with the Office of the State Auditor (OSA), as well as with other state and federal agencies. The OSA certifies relief associations as eligible for state aid once all reporting information has been received, and any identified issues have been resolved.
Search to find a relief association’s status in meeting its requirements with the OSA to be certified as eligible for fire state aid, view the status of relief association report submissions, and confirm the status of the OSA’s review of the submitted reports in our Fire Relief Association Reporting Compliance Dashboard.
Tax Increment financing (TIF) is a financing tool meant to support local economic development, redevelopment, and housing development that would not otherwise occur without assistance. As its name suggests, TIF uses the incremental property taxes, or “tax increments,” generated by the increased taxable value of a new development to help finance qualifying costs. TIF is not a tax reduction; taxes are paid on the full taxable value. The original taxable value continues to be part of the tax base that supports the tax levies of the city, county, school district, and other taxing jurisdictions. The new, additional value from development activity is “captured” from the tax base for the duration of the TIF district. After the TIF district is terminated, or “decertified,” the captured value becomes part of the tax base.
For more information, see our annual TIF Legislative Reports and our Training Opportunities page.