Dim FilePath As String = "\\sigar" & "\pdf\audits\" & ""
This will create the string \\sigar\pdf\audits\ . You can simplify the line:
Dim FilePath As String = "\\sigar\pdf\audits\"
Server.MapPath used to translate the virtual path to your website so that the file path is on the server. In other words, you do not need to use it at all. Change the second line to:
FileUpload1.SaveAs(FilePath + FileName)
If this does not work, it is possible that the identifier in which your application pool is running does not have permission to write the file at the specified path. Try sigar permissions for resources and / or files on sigar .
Update
To simply copy the file, use File.Copy :
File.Copy("\\serverA\path\to\file", "\\serverB\path\to\file")
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