ARMSTRONG — The State Auditor’s office says it’s conducted a special investigation into the finances of the northern Iowa city of Armstrong, finding a slew of mishandled deposits and disbursements. The auditor’s report says the issue began as a standard audit of the city’s finances for the 2016 fiscal year. But a special investigation was initiated after auditors found they could not access records. The investigation found more than $88,000 of estimated utility collections that were unbilled or not properly deposited.