The Ombudsman Act says that the SPSO can lay a special report before the Scottish Parliament in certain circumstances.  These are where an investigation finds that someone suffered injustice or hardship as a result of maladministration or service failure, and that injustice or hardship has not been, or will not be, remedied,

We can recover the cost of producing and distributing a special report from the organisation against which the original complaint was made.  We might consider issuing a special report if we made recommendations as the result of an investigation and the organisation concerned refused to implement them. 

Since the SPSO was set up in 2002, we have not had occasion to issue a special report.  If we did do so it would then be for the Parliament to decide what, if any, action it wished to take.  For example, through its Committees the Parliament could call Ministers, Chairmen or Chief Executives to account for their actions; it could pass a resolution calling for action; or MSPs and Committees could promote legislation or changes to legislation.