The Basics
An auditor, sometimes called a controller or comptroller, 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 an auditor 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 an auditor 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 an auditor plays a role in collecting local taxes, but usually that’s the job of a local treasurer. If a county or city has both an auditor 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, an auditor might be a one-person office or manage an entire department of employees. By keeping track of taxpayer money, auditors 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 Auditors done?
An auditor’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
Case Study: the impact of federal funding cuts on local governmentsLink
In the summer of 2025, Congress passed a budget bill that included large funding cuts for Medicaid and SNAP, which are important federal programs that provide health insurance and food assistance to low-income people across the country. As the Controller for Lehigh County, Pennsylvania, Mark Pinsley had investigated the potential impact of Medicaid cuts on the county’s finances and released a report a few months earlier. When the bill was passed, he felt an obligation to speak out, attending a local protest against the cuts and warning of “devastating” effects on local budgets and families. He was particularly concerned about the nearly $170 million in federal Medicaid funds that the county relies on for disability support programs and nursing home care.
The county was already running a $4 million deficit in 2025, and the federal cuts were likely to make the financial situation worse. Pinsley has since worked with the county government on how to prepare for the impact, recommending cost-cutting options such as working to lower employee health insurance expenses. As the officials responsible for safeguarding public funds, controller and auditors play a big role in helping county governments prepare for sudden policy changes – especially those that can hit local budgets hard.
Sources: WFMZ 69 News; Lehigh County Office of the Controller; Lehigh Daily News; The Morning Call
How does it work in my state?
Scroll down and click on your state to learn more about the specifics of a auditor or 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.)
Pennsylvania: County Controllers and Township/Borough AuditorsLink
Term limits: none in most counties; Luzerne and Delaware counties limit Controller to two consecutive terms. Terms are four years for Controllers and six for Auditors
Eligibility: to serve in local government, you must be a registered Pennsylvania voter. A few counties ban controllers from holding any other elected or appointed government office; some townships and boroughs have additional requirements for auditors.
Every county in Pennsylvania has a Controller, who acts as the county’s financial watchdog and makes sure all financial transactions are being done legally, efficiently, and transparently. Their main responsibilities are:
- Conducting audits of county agencies and programs
- Issuing reports to county government and the public
- Monitoring the county’s revenue, debt, and spending
- Handling payroll and retirement benefits for all county employees
- Reviewing bids and contracts with outside vendors
- Making sure the county is complying with all financial laws and regulations
- Keeping the county’s financial records
- Protecting taxpayer money
Controller’s offices do not collect taxes in Pennsylvania – that’s the job of the county Treasurer
Smaller municipalities, like townships and boroughs, often have a board of three elected Auditors. Usually, no professional certifications or experience are needed (some municipalities send new auditors to a basic training course), because auditors are less directly involved in municipal finances than county controllers. As financial processes have become more complicated, many municipalities now hire professional auditing firms to keep track of their books or when formal audits need to be completed, but the Board of Auditors still serve an important role in local government. In most townships, auditors are unpaid or paid an hourly rate, because the role is very part-time.
- Oversight
Auditors meet at least a few times a year to review the township’s financial records and make sure all taxpayer money is accounted for and being spent appropriately. This includes things like making sure invoices match checks and bills are being paid on time - Investigations
If anything seems off after reviewing the township’s books, auditors can interview local government officials to investigate further, or conduct a full audit themselves - Setting compensation for Supervisors
Auditors decide on pay and benefits for the township’s local government - Preparing an annual report on the township’s financial condition
Or, hiring an independent firm to do it
Sources: Pennsylvania Consolidated Statutes Title 16, Chapter 123 and Chapter 127; the Pennsylvania Economy League; Franklin County Government; Westmoreland County Government; Lancaster County Government; Berks County Government; PA Department of Community and Economic Development’s Auditors Guidebook; Statutes of Pennsylvania 1933 Act 69