As questions continue over the stipend arrangement in the state Senate, Gov. Andrew Cuomo on Thursday pointed not to Senate Republicans or the Independent Democratic Conference, but Comptroller Tom DiNapoli, a political rival who signed off on the checks for seven lawmakers.

“I think it’s a question of the law,” Cuomo told reporters in New York City. “It’s either legal or not legal. The comptroller of the state signed the check or funded payroll or whatever he did. He either did it legally or illegally.”

Seven senators have received payments for their work as vice chairs of committees in the chamber, but have been listed on a payroll document sent to the comptroller’s office as the chairs of those committee. While Senate Democrats in the mainline conference have called for an investigation, saying the titles have been misleading claimed, Republicans have insisted the document was simply meant to describe how much money each lawmaker should receive.

So far, at least one lawmaker, Republican Pam Helming, says she is returning the money.

But while Majority Leader John Flanagan has defended the legality of the arrangement, Cuomo says it is DiNapoli who had the “legal responsibility” to write the checks.

“If it was not legal, the comptroller shouldn’t have done it. The call is the comptroller’s,” Cuomo said. “Clearly he must believe it was legal because I haven’t heard him say he wants the money back.”

Cuomo and DiNapoli have a frosty relationship. The comptroller’s office on Wednesday released an audit critical of the Cuomo administration’s reporting of economic development spending in the state. On Thursday, DiNapoli’s office was critical of the agreed-upon state budget.

DiNapoli’s office has said in a statement the stipends for lawmakers are essentially up to the Senate.

“The Senate determines who gets paid what stipend consistent with state law and the practices of the house,” said DiNapoli spokeswoman Jennifer Freeman. “When our office receives a payroll request that has been certified by the Senate, or any state entity, we make the payment. At this time, we have no basis to take back this money.”

Cuomo, meanwhile, said the issue surrounding stipends was “pennies” compared to the need to shift the Legislature to a full-time institution that bans or limits outside income.

“I think the entire system needs fundamental reform, that’s what I’ve been saying from the beginning,” he said. “I think the expense system, the lulu system, could all be reformed, but it’s second to how you pay the legislators.”

Lawmakers have resisted calls for a full-time Legislature, noting Cuomo has made hundreds of thousands of dollars for a memoir released in 2014.