The New York State Comptroller is the State’s chief fiscal officer who ensures that State and local governments use taxpayer money effectively and efficiently to promote the common good. The Comptroller’s responsibilities include: overseeing and administering the New York State Common Retirement Fund, maintaining the State's accounting system and administering the State’s payroll, reporting on State finances managing and issuing State debt, reviewing State contracts and auditing payments, conducting audits of State agencies and public benefit corporations, overseeing the fiscal affairs of local governments, including New York City, overseeing the Justice Court Fund and the Oil Spill Fund, serving as custodian of more than unclaimed funds, conducting training and providing technical assistance to improve government operations at all levels.