New York State Comptroller

Statewide — all of New York State

General election · Tuesday, November 3, 2026

✓ Fact-checked 2026-09-25: 40 claims re-checked against their sources · 2 corrected · 0 removed

A second, independent research pass re-opened every cited source for this race and corrected or removed anything the source didn’t support.

  • Corrected the May 2026 pension-fund record item: it attributed a '92.2% funded status' to the fiscal year ended March 31, 2026, but the cited OSC press release actually gives that figure as of the PRIOR fiscal year-end (March 31, 2025) and explicitly says the new year's funded status was 'still being calculated' at publication time; reworded to state this accurately.
  • Retargeted Hernandez's 'Blue Water Venture Partners' background item, which cited a WBNG article that never mentions the firm, to his Ballotpedia bio and a Spectrum News article that do; removed the now-uncited duplicate WBNG source entry.
  • Verified and left unchanged: all primary/poll numbers (DiNapoli 65.7/20.1/13.8 of 878,117 votes; Siena poll 56-33-12; WFP context with Sienna Fontaine withdrawn and DiNapoli holding the line); all direct quotes (DiNapoli's '97% funded... virtually a fully funded' quote, Hernandez's contract-threshold lawsuit quote, his 'malfeasance... years out' quote, his Wall Street fees quote); the pension fund's Q1 SFY2026-27 report ($309.7B, 6.12%, 96.8% funded as of 3/31/26 — this figure IS correctly dated in that report); the climate/divestment record (8 companies, $26.8M, 2040 net-zero target); both state audits (Medicaid lab $21.6M, DEC recycling 341/1,065 reports and 35% uninspected); Hernandez's education, Cuban refugee background, and 2025 NYC mayoral run (Quality of Life Party, 0.1%).

On the ballot · 2 candidates

Where they stand — side by side

Only positions documented in a cited source are shown. Where an officeholder’s recorded votes speak to an issue, the votes set the position (marked “votes”). A dash means we found no clear public position — not that the candidate has none.

ISSUEThomas P. DiNapoli
DWFP
Joseph Hernandez
RC
Raise taxes on high earners or corporations—Opposes[18]
Faster transition away from fossil fuelsMixed[9]—

The candidates, in full

Thomas P. DiNapoli

DWFPINCUMBENTNew York State Comptroller (since February 2007)

Won the June 23, 2026 Democratic primary with 65.7% against Drew Warshaw and Raj Goyle.

Thomas P. DiNapoli is the incumbent Democratic State Comptroller, seeking a fifth full term. He oversees the $300-billion-plus New York State Common Retirement Fund, conducts audits of state agencies and local governments, and manages the state's finances. He won his first contested Democratic primary since taking office in the June 2026 primary and campaigned on the fund's growth and financial health, opposing Governor Hochul's proposal to raise the dollar threshold for his office's review of state contracts.[4][5]

On the record — official actions

  • finance2026-08-17 · Reported the New York State Common Retirement Fund valued at $309.7 billion at the end of the first quarter of State Fiscal Year 2026-27 (as of June 30, 2026), with an estimated 6.12% quarterly return and a 96.8% funded status.[10]
  • finance2026-05-20 · Reported the pension fund posted an 11.94% annual return for the fiscal year ended March 31, 2026, closing at a then-record $295.4 billion; the fund's report cited a 92.2% funded status as of the prior fiscal year-end (March 31, 2025), with the new year's status still being calculated.[11]
  • action2026-01-15 · Released an independent fiduciary review by Weaver and Tidwell LLP, the fund's fifth statutorily required review (covering April 2021–March 2024), which found the fund operates with the highest ethical standards and in full compliance with fiduciary and statutory requirements, while making five recommendations for process improvements.[12]
  • action2026-07-29 · Released a follow-up and new round of state agency audits on July 29, 2026, finding the Department of Health made little progress addressing prior Medicaid program recommendations, that Medicaid laboratory services had $21.6 million in improper payments due to inadequate provider guidance, and citing oversight weaknesses at the Office for People With Developmental Disabilities and the Empire State Plaza Performing Arts Center.[13]
  • action2026-08-10 · Released an audit finding the Department of Environmental Conservation cannot reliably measure how much waste is recycled statewide: DEC did not receive 341 of 1,065 required annual reports from recycling facilities over a three-year period, and 35% of registered and permitted facilities were not inspected.[14]
  • action2024-02-15 · Announced in February 2024 that the pension fund would restrict investment in eight integrated oil and gas companies, including ExxonMobil, determined not to be "transition-ready" to a low-carbon economy, divesting corporate bonds and actively managed public equity holdings worth about $26.8 million.[9]

Positions on the issues

  • MixedFaster transition away from fossil fuels

    Set a 2040 net-zero emissions target for the pension fund and in February 2024 restricted investment in eight oil and gas companies found not "transition-ready," while continuing to hold most major oil and gas companies, including the bulk of its ExxonMobil position, after determining they met minimum transition standards.[9]

In their words — priorities

  • Continuing to grow the state pension fund, which he says reached a record $309.7 billion and is about 97% funded, calling it 'virtually a fully funded public pension plan.'[5]
  • Addressing affordability, citing the cost pressures New York families face and pointing to the fund's role in investments in health care, housing and education.[7]
  • Maintaining independent oversight of state contracts and spending, opposing a 2026 budget proposal to raise the threshold for his office's contract review from $50,000 to $300,000.[8]

Background

  • Earned a bachelor's degree in history from Hofstra University (1976) and a master's degree from the New School University's Graduate School of Management and Urban Professions (1988).[6]
  • At age 18 in 1972 became a trustee of the Mineola Union Free School District Board of Education, reportedly the youngest person to hold public office in New York at the time; served until 1982, eventually as board president.[6]
  • Represented District 16 in the New York State Assembly from 1986 to 2007.[6]
  • Appointed Comptroller by the state legislature in February 2007 following the resignation of Alan Hevesi, and has since been elected to four full terms (2010, 2014, 2018, 2022).[6]

Joseph Hernandez

RC

Nominated by the Republican State Committee at its convention; the Republican and Conservative primaries were canceled as he was unopposed.

Joseph Hernandez is the Republican and Conservative Party nominee for Comptroller, running against incumbent Thomas DiNapoli. A Cuban-born biotechnology entrepreneur and investment-firm executive who has not previously held elected office, he ran as an independent candidate for New York City mayor in 2025 before entering the comptroller race. His campaign centers on auditing state spending, creating a fraud task force, and increasing upstate economic investment.[15][16]

Positions on the issues

  • OpposesRaise taxes on high earners or corporations

    Says New York has a spending problem rather than a revenue shortfall and campaigns on auditing and reining in state spending rather than raising taxes.[18]

In their words — priorities

  • Conducting real-time audits of every state agency and public authority to catch waste, fraud and mismanagement faster.[17]
  • Creating a dedicated Fraud Strike Task Force to identify suspicious payment patterns and refer cases to law enforcement, with pre-payment fraud detection to stop improper payments before they go out.[18]
  • Strengthening pension fund performance and cutting what he describes as excessive Wall Street investment fees.[18]
  • Creating a $10 billion "Empire Opportunity Fund" to attract investment in manufacturing, technology, energy, life sciences and logistics, with emphasis on upstate and western New York.[18][19]
  • Opposing a 2026 executive budget proposal to raise the state contract-review threshold from $50,000 to $300,000, which he has said he would sue to block.[8]

Background

  • Came to the United States from Cuba as a child refugee; describes his father as a former political prisoner.[16]
  • Earned a Bachelor of Science in neuroscience, a Master of Science in molecular genetics and microbiology, and an MBA in finance and entrepreneurship, all from the University of Florida.[16]
  • Earned a Master of Science in chronic disease epidemiology and biostatistics from Yale University and a master's degree in global healthcare leadership from the University of Oxford.[16]
  • Founded and runs Blue Water Venture Partners, a biotech investment firm, after a career founding several companies in biotechnology and healthcare.[3][15]
  • Ran as an independent candidate for Mayor of New York City in the November 2025 general election on the Quality of Life Party line, receiving about 0.1% of the vote.[3]

Research notes & limits

FEC/federal campaign-finance data is not applicable to this state office. This is a state-office record, so the brief's federal-incumbent finance/vote carve-out does not apply, but no official campaign-finance totals were independently verified beyond what Ballotpedia's finance summaries show; readers should consult the state Board of Elections for current filings.

Sources · 19

Researched 2026-09-25. Green citations are official government records.

  1. 1.New York Comptroller election, 2026 · Ballotpedia · 2026-09-25 Reference
  2. 2.New York Working Families Party declines to endorse for state comptroller · City & State New York · 2026-05-01 News report
  3. 3.Joseph Hernandez (New York) · Ballotpedia · 2026-09-25 Reference
  4. 4.Comptroller Tom DiNapoli discusses his tenure, if he'll run for a 6th term · Spectrum News / NY State of Politics · 2026-09-24 News report
  5. 5.Comptroller Tom DiNapoli discusses his tenure, if he'll run for a 6th term · Spectrum News · 2026-09-24 News report
  6. 6.Thomas DiNapoli · Ballotpedia · 2026-09-25 Reference
  7. 7.New York State Comptroller Tom DiNapoli, running for reelection · WXXI News · 2026-04-30 News report
  8. 8.GOP candidate for N.Y. comptroller threatens to sue Hochul over budget language · Spectrum News / NY State of Politics · 2026-04-13 News report
  9. 9.NY Common Retirement Fund Announces New Measures to Protect State Pension Fund from Climate Risk and Invest in the Net Zero Transition · Office of the New York State Comptroller · 2024-02-15 Official record
  10. 10.DiNapoli: State Pension Fund Valued at $309.7 Billion at End of First Quarter · Office of the New York State Comptroller · 2026-08-17 Official record
  11. 11.DiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion · Office of the New York State Comptroller · 2026-05-20 Official record
  12. 12.DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards · Office of the New York State Comptroller · 2026-01-15 Official record
  13. 13.State Comptroller DiNapoli Releases Audits · Office of the New York State Comptroller · 2026-07-29 Official record
  14. 14.DiNapoli: Audit Finds New York Can't Reliably Measure How Much Waste Is Recycled · Office of the New York State Comptroller · 2026-08-10 Official record
  15. 15.Biotech entrepreneur Joseph Hernandez running for N.Y. state comptroller in 2026 · Spectrum News · 2025-11-20 News report
  16. 16.Joseph Hernandez for Comptroller – Standing Up for New York · Joseph Hernandez for Comptroller Candidate's own words
  17. 17.Republican comptroller candidate Joseph Hernandez emphasizes upstate investment in 2026 campaign · WBNG · 2025-12-18 News report
  18. 18.Issues · Joseph Hernandez for Comptroller Candidate's own words
  19. 19.Republicans endorse Hernandez for state comptroller · Post-Journal · 2026-02-01 News report