Incumbent state Comptroller Tom DiNapoli, a Democrat who is seeking his fourth elected term in office, is debating Republican challenger Paul Rodriguez with less than three weeks until Election Day.

DiNapoli is New York's longest-serving state elected official. A former Long Island Assembly lawmaker, he first took office in 2007 following the resignation of Alan Hevesi. As comptroller, DiNapoli oversees a little-known but important public office.

Rodriguez, a financial advisor and Wall Street veteran. Rodriguez, who ran unsuccessfully for New York City comptroller in 2021, has pledged to take a firmer line with the state's finances if elected. 

The comptroller is the official who oversees audits of government agencies and administers the state pension fund for public employees. 

A Siena College poll conducted at the end of September showed DiNapoli with a 23-point advantage in the race.