Your questions need to be specific as to what information you are seeking. Owners have a right to review financial records; if they want copies, the board can charge a copy fee or cost for each page.
The problem with misappropriation can be as simple as a posting error or a criminal theft. The posting error can be corrected by an adjustment to the financial records. Criminal theft should be reported to the police with evidence of the missing monies.
It is good that you are reviewing the financial records but walk easy before you make a claim against the board for misappropriations.
Would this be a considered a conflict of interest as she is on the board and receiving commissions from the sales? I feel the manager is reluctant to say anything as she is a board member as well as an owner. Could you comment if this is a violation?
Most of those records are available to citizens including you. Some of the recorded sources cost a membership fee and those would be available to the average citizen if they’re willing to pay the fees. Most property records are available to view online from your county courthouse.
The question of a conflict of interest is somewhat excused if the director was known to be a real estate agent and making sales in the condominium before the election. If the director hid this information and used condominium records, then that could be considered a possible conflict of interest.
If they do not have title, and closure resulted in an investor purchasing the unit, the board would not have the right to vote for the unit.