South Carolina Office of the State Auditor

What South Carolina Office of the State Auditor does

The South Carolina Office of the State Auditor is the independent audit function for the State of South Carolina, established by legislative act in 1933. Headquartered at 1401 Main Street in Columbia, the agency operates three service delivery divisions supported by an Administration function. The State Agency division provides financial statement audits for state agencies, the State's comprehensive annual financial report, and the statewide Single Audit. The Medicaid division audits nursing facility cost reimbursement claims for compliance with state and federal requirements, working closely with the South Carolina Department of Health and Human Services. The Internal Audit Services division performs independent assurance and consulting engagements, with a notable embedded engagement at the South Carolina Department of Transportation. The Administration division provides internal support across HR, purchasing, finance, report processing, and technology.

The agency is funded entirely through state legislative appropriations and does not charge fees for its services, as audit work is mandated by statute rather than procured commercially. It serves state agencies, municipal and county courts, Medicaid healthcare providers, and public institutions including the University of South Carolina and the Medical University of South Carolina. With 101-250 employees, it operates under a leadership team of CPAs and CIAs with credentials from AICPA, SCACPA, NSAA, IIA, and GFOASC, and prior experience at firms including Deloitte and Arthur Andersen.

The agency's technology footprint is limited to a standard government website (osa.sc.gov) with no public API, no mobile app, and no documented AI or machine learning capabilities. Its distribution model is purely statutory: direct government-to-government engagement under legal authority, with no marketing or sales function. The agency holds Section 508 accessibility compliance and follows WCAG 1.0 guidelines for its web presence.

Name

South Carolina Office of the State Auditor

Legal name

South Carolina Office of the State Auditor

Website

https://osa.sc.gov

Company type

Private

Founded year

1933

Operating status

Operating

Headcount range

51–100 employees

Short description

The South Carolina Office of the State Auditor is the state's independent audit agency, providing financial statement audits, Medicaid cost reimbursement audits, and internal audit services to state agencies, municipal courts, and Medicaid providers under statutory authority.

Ownership category

akta.pro rank

Product category

Government Auditing Services

NAICS

Executive, Legislative, and Other General Government Support (921), Other General Government Support (92119)

SIC

Services-Engineering, Accounting, Research, Management (8700)

akta.pro industry

PRIMARYBPAIAEAH

Financial Risk, Controls & Audit (Public Sector)

Business & Public Services/Public Sector & Government Administration/Public Finance, Treasury & Procurement

SECONDARYBPAHABAA

Audit & Assurance Services

Business & Public Services/Professional Services (Legal, Accounting, Consulting)/Accounting, Audit & Tax Services

Keywords

• Government audit services
• State financial audits
• Medicaid cost audits
• Internal audit services
• Public sector accounting

Headquarters

HQ city

Columbia

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Others

Distribution channels1 record

Marketing channels1 record

Core offering

The South Carolina Office of the State Auditor is the independent audit function for the State of South Carolina, providing financial statement audits, performance audits, Medicaid cost reimbursement audits, and internal audit services to state agencies, municipal courts, and Medicaid healthcare providers. Services are delivered through three service divisions (State Agency, Medicaid, and Internal Audit Services) supported by an Administration function.

Product overview

The South Carolina Office of the State Auditor is a government audit function composed of three service delivery divisions (State Agency, Medicaid, and Internal Audit Services) supported by an Administration function. The State Agency division provides financial auditing services for state agencies and statewide financial reports. The Medicaid division audits nursing facility cost reimbursement claims. The Internal Audit Services division provides independent assurance and consulting for governance, risk, and compliance. This is not a commercial product company but a state government audit office providing audit and assurance services to state entities.

Differentiator

Problem solved

Functional benefit

Products and services

• State Agency Audits Provides financial auditing services for South Carolina state agencies, including the statewide audit of the State's comprehensive annual financial report and the schedule of expenditures of federal awards, designed to strengthen internal controls, address agency-specific risks, and identify opportunities for operational improvements.
• Medicaid Audits Audits nursing facilities that provide Medicaid services in South Carolina to ensure compliance with state and federal requirements related to cost reimbursement claims; works closely with the SC Department of Health and Human Services which administers the state's Medicaid program.
• Internal Audit Services Performs independent and objective assurance and consulting activities through a systematic and disciplined approach to evaluating governance, risk, and compliance for partner state agencies such as the South Carolina Department of Transportation.
• Administration Internal support function providing Human Resources, Purchasing, Finance, Report Processing, and Technology Support services to the agency's three service delivery divisions.

Named customers15 records

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Two partnerships are on record, tiered core.

• South Carolina Department of Health and Human Services (DHHS)coreStrategic or Co-development PartnerThe Office of the State Auditor works closely with SC DHHS, which administers the state's Medicaid program. OSA provides audit services for nursing facilities' Medicaid cost reimbursement claims to ensure compliance with state and federal requirements.
• South Carolina Department of TransportationcoreStrategic or Co-development PartnerThe Internal Audit Services division performs independent and objective assurance and consulting activities for SCDOT. More information about this division is available on the SCDOT website at inside.scdot.org/auditor-services.aspx.

Recent moves6 records

Expansion highlights4 records

Direct peers

• California State Auditor: Independent state auditor issuing financial and performance audits of California state agencies, programs, and funds. Directly comparable statutory mission to SC OSA with broader scope and headcount.
• Florida Auditor General: Florida's constitutionally mandated statewide auditor performing financial, federal-compliance (Single Audit), and operational audits of state entities — parallel in role and oversight mandate to SC OSA.
• Georgia Department of Audits and Accounts: Georgia's statewide audit agency performing financial, compliance, and performance audits of state agencies and the Single Audit — directly comparable role and divisional structure to SC OSA.
• Texas State Auditor's Office: Texas's statewide independent audit office conducting financial, compliance, and performance audits of state agencies and federal awards. It is the closest functional peer to SC OSA in mandate, structure, and reporting scope.
• U.S. Government Accountability Office: Federal-level independent audit institution examining use of public funds and program performance. Functionally analogous to SC OSA at the federal tier; relevant for benchmarking methodology and reporting standards.
• North Carolina State Auditor: Elected statewide auditor conducting financial and performance audits of NC agencies, universities, and Medicaid programs. Closest geographic and structurally comparable peer to SC OSA.

Others

• The Institute of Internal Auditors (IIA): Global professional association setting internal audit standards and certifications (CIA, CRMA) used by OSA's Internal Audit Services staff. Relevant as the ecosystem that defines OSA's internal-audit methodology and training pipeline.

Broad incumbents

• PwC: Big 4 firm providing state-government audit, assurance, and consulting services. Comparable to OSA on financial-statement and Single Audit methodology and competes for outsourced state-government advisory work.
• Deloitte: Big 4 firm with a large public-sector audit and advisory practice that competes with state auditors on performance audits, consulting, and statewide financial statement engagements. SC OSA leaders have prior Deloitte experience, reinforcing relevance.
• KPMG: Big 4 firm with a state-and-local-government audit practice delivering financial, compliance, and IT audit services. Comparable in technical methodology, certification base (CPA/CISA), and client type (government entities).

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

Compliance1 record

Revenue estimate

Valuation estimate

Number of profiles

Profiles13 records

Funding overview

Funding rounds

Investors

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M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about South Carolina Office of the State Auditor