Answer the following question: Information: - The New York State Comptroller is a state cabinet officer of the U.S. state of New York . The duties of the comptroller include auditing government operations and operating the state 's retirement system . They are head of the Department of Audit and Control . The department 's regulations are compiled in title 2 of the New York Codes , Rules and Regulations . - A U.S. state is a constituent political entity of the United States of America. There are 50 states, which are bound together in a union with each other. Each state holds administrative jurisdiction over a defined geographic territory, and shares its sovereignty with the United States federal government. Due to the shared sovereignty between each state and the federal government, Americans are citizens of both the federal republic and of the state in which they reside. State citizenship and residency are flexible, and no government approval is required to move between states, except for persons covered by certain types of court orders (e.g., paroled convicts and children of divorced spouses who are sharing custody). - Sovereignty is understood in jurisprudence as the full right and power of a governing body to govern itself without any interference from outside sources or bodies. In political theory, sovereignty is a substantive term designating supreme authority over some polity. It is a basic principle underlying the dominant Westphalian model of state foundation. - Management (or managing) is the administration of an organization, whether it be a business, a not-for-profit organization, or government body. Management includes the activities of setting the strategy of an organization and coordinating the efforts of its employees or volunteers to accomplish its objectives through the application of available resources, such as financial, natural, technological, and human resources. The term "management" may also refer to the people who manage an organization. - A comptroller is a management level position responsible for supervising the quality of accounting and financial reporting of an organization. A financial comptroller is a senior-level executive who acts as the head of accounting, and oversees the preparation of financial reports, such as balance sheets and income statements. - Americans are citizens of the United States of America. The country is home to people of many different national origins. As a result, Americans do not equate their nationality with ethnicity, but with citizenship and allegiance. Although citizens make up the majority of Americans, non-citizen residents, dual citizens, and expatriates may also claim an American identity. - Accounting or accountancy is the measurement, processing and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. - A federal republic is a federation of states with a republican form of government. At its core, the literal meaning of the word republic when used to reference a form of government means: "a country that is governed by elected representatives and by an elected leader (such as a president) rather than by a king or queen". After reading the paragraphs above, we are interested in knowing the entity with which 'new york state comptroller' exhibits the relationship of 'instance of'. Find the answer from the choices below. Choices: - administration - communication - country - federal government - federal republic - federation - foundation - governing body - government - head - identity - information - jurisdiction - jurisprudence - language - measurement - organization - people - position - profit - queen - reference - republic - result - sharing - state - strategy - territory - union
Answer:
position