Oversight

Urban and Municipal Development

We oversee transactions of public property and funds related to the activities and services provided by the municipalities and their related entities. We focus on the municipalities' responsibilities to effectively address the collective needs of their inhabitants.

Audit reports

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Audit Report OC-27-23, Municipality of Aguada

Audit identifies inefficient use of resources at the Municipality of Aguada San Juan, Puerto Rico (August 20, 2026) – The…

Urban and Municipal Development

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Investigation Report OC-27-21, Results of an investigation into the handling and disposition of equipment acquired by the Municipality

Comptroller identifies irregularities in the handling of laptop computers and electric generators at the Municipality of…

Urban and Municipal Development

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Audit Report OC-27-17, Municipality of Aibonito

Comptroller identifies irregularities in fuel purchases, unused equipment and unjustified payments at the Municipality of…

Urban and Municipal Development

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Audit Report OC-27-14, Municipality of Guaynabo

Audit reveals irregularities in public works, services and internal controls at the Municipality of Guaynabo San Juan, Puerto…

Urban and Municipal Development

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Audit Report OC-27-10, Municipality of Vieques

Comptroller notes deficiencies in fiscal operations at the Municipality of Vieques San Juan, Puerto Rico (July 29,…

Urban and Municipal Development

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Audit Report OC-27-08, Municipality of San Sebastián

Comptroller’s audit of the Municipality of San Sebastián issues a favorable opinion and notes recommendations regarding…

Urban and Municipal Development

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Audit Report OC-27-07, Special Corporation for Housing Development of Toa Baja, C.E.D.

Comptroller reports favorable opinion on the evaluation performed of the Special Corporation for Housing Development of…

Urban and Municipal Development

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Audit Report OC-27-06, Municipality of Vega Baja

Comptroller notes deficiencies related to disbursement vouchers and deficiencies with collection receipts at…

Urban and Municipal Development

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Audit Report OC-27-05, Municipality of Ponce

Comptroller notes failures in collections and regulations at the Municipality of Ponce San Juan, Puerto Rico (July 13, 2026) —…

Urban and Municipal Development

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Audit Report OC-26-50, Municipality of Toa Baja

Comptroller notes administrative deficiencies at the Municipality of Toa Baja San Juan, Puerto Rico – (June 30, 2026) The…

Urban and Municipal Development

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