The New York comptroller election of 2010 involved the first election campaign of Democrat Thomas DiNapoli to the Office of State Comptroller. DiNapoli was appointed as Comptroller by a joint session of the New York State Legislature on February 7, 2007. In the general election on November 2, 2010, DiNapoli defeated Republican nominee Harry Wilson to be elected to his first full term in office. However, he significantly underperformed every other Democrat on the ballot for statewide office in sharp contrast to his future re-elections where he would overperform.

Harry J. Wilson is an American businessman, former investor and turnaround expert who has served in the U.S. Treasury Department under President Barack Obama and on the 2009 Auto Industry Task Force. Wilson filed for office on February 16, 2010, running unopposed for the Republican primary for New York State Comptroller. He was defeated by incumbent Democrat Thomas DiNapoli in the general election on November 2, 2010.