The study aims to analyse the impact of the Internet of Things (IoT) on transparency and accountability in the public sector by examining theoretical concepts and practical examples of the implementation of this technology in public administration. The study also demonstrates the wide range of opportunities that IoT and related technologies offer to improve the quality of life and resource management in smart cities and buildings. IoT integration provides process automation, which allows quick response to changes and needs of urban systems and buildings. However, the development of new standards and technologies to protect IoT systems from cyberattacks is a critical area for reducing the risk of data loss. A legal framework for collecting, storing and processing data, as well as rules for protecting the privacy of citizens, is needed.