Harrison J. Goldin, who as New York City’s comptroller for 16 years became enmeshed in the city’s brush with bankruptcy in the 1970s, and who openly feuded with Mayor Edward I. Koch before unsuccessfully seeking to take his place, died on Monday in Manhattan. He was 88.

His son Daniel confirmed the death, in a hospital. He did not specify the cause.

Known as a combative number cruncher and familiarly known as Jay, Mr. Goldin was first elected comptroller in 1973, the same year that Abraham D. Beame, who had been comptroller, was elected mayor. Mr. Beame was ousted after one term as the city neared insolvency, a key factor in Mr. Koch’s successful race to succeed him in 1977.

Mr. Goldin, though he was the city’s chief financial officer as the fiscal crisis unfolded, was re-elected three more times, in 1977, 1981 and 1985. Mayor Koch was also re-elected, twice, setting the stage for their battles.

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When Mr. Beame and Mr. Goldin both took office on Jan. 1, 1974, the city faced a $1.5 billion deficit. Previous administrations, especially that of Mr. Beame’s immediate predecessor, John V. Lindsay, were said to have overspent and then masked the dangers of doing so through gimmicks in their annual budgets, like inflating anticipated revenues and paying operating expenses with borrowed money.

ImageMr. Goldin was sworn in as comptroller on Jan. 1, 1974, by Justice Lawrence H. Bernstein of State Supreme Court. The city faced a $1.5 billion deficit at the time.Credit...Barton Silverman/The New York Times

Mr. Beame’s efforts to deal with the situation were not enough to persuade a worried bond market to lend more to the city by purchasing more of its bonds. A year later, the city was sliding toward financial disaster.

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