The Comptroller conducts performance and financial audits of all city agencies, serves as a fiduciary to the city's five public pension funds totaling nearly $160 billion in assets, provides comprehensive oversight of the city's budget and fiscal condition, reviews city contracts for integrity, accountability and fiscal compliance, manages the fair, efficient and effective resolution of claims against the city, ensures transparency and accountability in the prevailing wage rate-setting process and enforces prevailing wage and living wage laws.