Government 101: What Does a State Comptroller Do?

Nineteen US states have a comptroller as part of their government. The position varies from state to state, but in most cases involves managing a statewide accounting system and providing internal controls for state agencies.

State comptrollers work alongside a governor, a lieutenant governor, and (in many cases) a state treasurer to ensure proper use of state funds. Typically, they function as a chief financial officer and chief accountant for in-state activities.

Often, a comptroller will hire external auditors or interface with similar officials in local governments. For instance, the New York state comptroller routinely collaborates with the office of the comptroller in New York City, which is the financial hub of the state. They may also work with their counterparts in New Jersey, Connecticut, Pennsylvania, Massachusetts, and Vermont, which all border New York State and share commerce zones.

The office of state comptroller exists in 19 states. In nine of those states, the position is chosen by voters in a general election. In nine different states, the state comptroller is appointed by the governor. In Tennessee, the position is called comptroller of the treasury and is appointed by the state legislature.

The actual name of the position may vary from state to state. In Texas, the office is called the Texas Comptroller of Public Accounts. South Carolina calls the role the comptroller general. In California, the position is called California state controller.

Each of the 19 states with a state comptroller defines the job somewhat differently. Duties include:

• Auditing: In states like Illinois, the office functions as an auditor of public accounts. State employees in the comptroller's office, along with certified public accountants that the government hired, prepare financial reports to let taxpayers know how their monies are being spent.
• Taxes: In the state of Texas, the comptroller's office handles statewide tax collection and some municipalities' local sales tax.
• Purchases and budgets: In Texas and other states, the office manages purchasing and procurement for certain state agencies. It also provides budget estimates and financial statements for statewide departments that manage health care, public safety, and more.
• Paychecks and reports: In Maryland, the state comptroller works closely with the state treasurer to issue paychecks, transfer state debt, and prepare financial reports. It also audits the state treasury to ensure integrity and financial prudence.

In the states without statewide comptrollers, many of these duties fall to other government officials, such as the secretary of state or the state treasurer. The different systems come down to differences among state constitutions.

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