At least 37 people were killed in a Sunday morning raid in Ethiopia's eastern Oromia region by the Somali special paramilitary force known as Liyu police, a local official has told the BBC.
More than 40 others were injured, the head of communication for Mayu Mulukke district, Tizita Abay, said.
Women, children under a year and blind elders are among the dead, officials say.
A witness, who survived several shots and a cut on his ear, said the paramilitary troops left him, thinking he was dead.
‘‘While we were sleeping they opened the door and killed my wife, son and neighbour’s child [who was sleeping at his house],’’ he added.
Somali officials have not yet commented on the allegations.
Human Rights groups have long accused the special paramilitary force of killings, rapes and other abuses.
The border conflict between the Somali and Oromia region has left thousands of people dead and has forced more than one million to flee their homes in the past year.
Federal government troops have set up a base in the region as they carry out operations to curb the conflict.