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An officer who conducts the fiscal affairs of a state or Municipal Corporation.
A comptroller, which is often synonymous with auditor, generally has specific duties including the supervision of revenue, the examination and certification of accounts, and the inspection, examination, or control of the accounts of other public officials.
A state comptroller's major function is the final auditing and settling of all claims arising against the state.
The chief financial officer of any private organization, such as a university or a corporation, is also called a comptroller.
Within the federal government, the office of the comptroller of the currency exists as part of the national banking system. The function of this office is to promulgate and execute rules and regulations that govern the national banks. The approval of the comptroller of currency is essential to the organization of new national banks, as well as the transformation of state-chartered banks into national banks and the consolidation and merger of banks.
The comptroller general of the United States is the leading official of the General Accounting Office whose primary duty is to audit various governmental agencies.