The Erie County Fair Board and Agricultural Society has fallen under the scrutiny of the state auditor's office.
Auditor's office spokeswoman Emily Frazee confirmed a special audit is being conducted after an allegation "of fraud, theft or abuse" against the board was made.
"We are doing a special audit in conjunction with their regular financial audit," she said.
Though the state auditor's office is restricted from giving out any information about an ongoing audit, Frazee said the allegation surfaced during the regular audit.
"Since we're already in the process of the regular audit, we decided instead of having a separate audit, we would conduct them at the same time," she said.
Regular audits are conducted every two years on any entity in the state receiving tax dollars.
"Our goal is to look at their finances and financial records to make sure they have everything in place and that finances have been distributed properly," Frazee said.
Considering that the agricultural society is small, it will probably take two or three months for the regular audit and another two or three for the special audit, Frazee said.
Fair board members referred all questions to president Robert McDowell, who declined comment.
The Erie County Fair starts Aug. 5, celebrating 51 years with new events including a rodeo, classic car show, charity day and a new ride company.