A lawyer, a real estate consultant and a retired judge each says he has the best plan to do just that.

The candidates do agree on a few issues. They all say long-term borrowing to cover short-term expenses is a mistake. They all see a need to improve financial reporting. And none of them rules out the need for a tax increase, though all emphasize that cuts should be made first.

But the three candidates do have their differences.

Democratic candidate Mark C. Poloncarz stresses the need for more aggressive, independent financial reporting from the comptroller's office. He promises to ensure that he or a staff member attends all County Legislature and committee meetings.

He also believes that the comptroller's office should make stronger use of its auditing function to improve the efficiency of county government, including frequent audits of all the county's departments and grants.

Poloncarz's agenda reflects a desire for the comptroller to serve in a more public and activist role. In some cases, that includes refusing to sign checks for legislative or executive appropriations he considers an inappropriate use of county money.

Unlike opponent John J. Canavan, Poloncarz supports the Giambra administration's four-year plan as a good first step toward financial recovery.

"This is a work in progress," he said.

Poloncarz emphasizes his loyalty to the public and his priority to use the comptroller's office to protect the public interest. He works as a business lawyer in the Kavinoky Cook firm.

"If I'm elected," he said, "I do not answer to the county executive; I do not answer to the County Legislature. I answer to the people of Erie County."

Republican candidate John J. Canavan, however, said Poloncarz does not possess any of the advanced financial skills he has. Canavan also pointed to Poloncarz's work on Sen. John F. Kerry's presidential campaign last year as a sign that Poloncarz has long-term political aspirations.

"This is the start of a political career for him," he said. "It isn't for me."

Canavan's platform is shaped by his long dealings in the corporate world, where he has specialized in mergers, acquisitions and financial management.

Currently a commercial real estate consultant, Canavan promotes a staunch anti-tax position and believes in establishing performance-based measures for county departments to promote greater efficiency. He said he places a premium on enhancing the financial credibility of the comptroller's office.

He thinks that the county executive's budget office should be merged with the comptroller's office so the county is not struggling to reconcile two sets of numbers. He also thinks that the four-year plan to which the Legislature and the county executive agreed does not go far enough to cut expenses or shrink government.

He has put forth suggestions regarding Medicaid and the Department of Social Services in an effort to curb fraud and waste.

In response to Canavan's contention that he has more leadership potential and a greater willingness to put the public first, Poloncarz says the comptroller must be more than than a numbers cruncher and administrator.

"A comptroller isn't just an auditor," Poloncarz said. "It's an elected position."

Robert E. Whelan, the Conservative-endorsed Democrat and retired judge, says the top priorities should be upgrading the credit rating, controlling debt and restoring the county's reputation in investment banking circles.

Having been the City of Buffalo's comptroller from 1976 to 1989, he says he can immediately plunge into the job, which he believes has drifted too much into setting policy and too far from its intended function of oversight.

According to Whelan, restoring the county's financial credibility with the banking industry will make the biggest difference in fixing county finances.

"It's not the typical watchdog nonsense," he said. "That's the public persona. That's the easiest part. The harder part is making a difference in getting the county's financial house truly repaired."