County or City Controller/Auditor

The Basics

A controller, sometimes called a comptroller or auditor, is an official who oversees a government’s financial transactions and conducts audits (financial investigations) to make sure taxpayer money is being spent responsibly, efficiently, and legally. Many states elect or appoint an auditor to oversee the state government’s finances, and a few have this position at the county or city level too. 

The exact duties and responsibilities of a Controller can vary a lot depending on the state, and on the size of the local government they oversee, but usually their most important job is conducting audits. An audit can look into a specific program or fund, or an entire government agency. Audits can investigate how well a program is working to achieve its goals, make sure the government is following all relevant laws, investigate potential corruption or fraud, and more. The results of an audit are usually made public in a report, and sometimes a Controller will recommend policy changes based on the results of their investigations.

Some of the other common responsibilities are:

  • Overseeing the local government’s budget
  • Reviewing the local government’s contracts with outside vendors
  • Overseeing payroll for government employees
  • Managing, and sometimes making investment decisions about, pension funds for government employees 
  • Keeping thorough records of the government’s financial activities

Sometimes the Controller plays a role in collecting local taxes, but usually that’s the job of a local Treasurer. If a county or city has both a Controller and a Treasurer, those offices split up the various financial responsibilities – exactly who does what varies by state. Depending on the size of the local government, a Controller might be a one-person office or manage an entire department of employees. By keeping track of taxpayer money, Controllers play an important role in keeping local governments accountable to the public.

How can I make my voice heard?

Money changes everything – but you can make change too. Learn how to advocate for what you believe in, no matter the office or government agency, with our handy Genius Guides to advocacy.

Sources: Office of the New York City Comptroller; Government of Franklin County, Pennsylvania

What have Controllers done?

A Controller’s job is to follow the money, and what they find can influence a lot of policy decisions made by your local government. Here are just a few examples of actions that have made a big impact:

  • Brad Lander
    New York
    Announced that New York City’s pension funds would divest all its future private equity holdings from fossil fuels, as part of a plan to achieve carbon-neutral investments by 2040
  • Christy Brady
    Pennsylvania
    Uncovered a cyber fraud scheme during her annual audit of the Philadelphia School District which lost the school system almost $700,000; the case was referred to the FBI and the state Attorney General, and the school district increased its security measures in response

How does it work in my state?

Scroll down and click on your state to learn more about the specifics of a Controller’s powers and responsibilities where you live. (If your state isn’t here yet, check back often – we’re adding more info all the time. If your state doesn’t elect these roles, it won’t appear here.)

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