The New York State Comptroller is the StateÕs chief fiscal officer who ensures that State and local governments use taxpayer money effectively and efficiently to promote the common good. The ComptrollerÕs responsibilities include: Serving as sole trustee of the estimated $192 billion New York State Common Retirement Fund (as of March 31, 2017), one of the largest institutional investors in the world; Administering the New York State and Local Retirement System for public employees, with more than one million members, retirees and beneficiaries and more than 3,000 employers; Maintaining the State's accounting system and administering the StateÕs approximately $15 billion payroll; Reporting on State finances; Managing and issuing State debt; Reviewing State contracts and 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 $14.5 billion in unclaimed funds, restoring lost accounts to their rightful owners; and Conducting training and providing technical assistance to improve government operations at all levels. Headquartered in Albany, the Office of the State Comptroller employs more than 2,600 people and maintains offices in New York City and eight regional locations.