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The details of Ms. Commisso’s account were part of a 165-page report from the state attorney general that concluded Mr. Cuomo had sexually harassed 11 women.

Ms. Commisso, a former executive assistant, has said that Mr. Cuomo, after months of escalating flirtatious behavior, groped her breast while the two were alone in his private residence in December 2020.

Shortly after he resigned, Ms. Commisso filed a complaint with the Albany County sheriff’s office, which further investigated her accusation and charged Mr. Cuomo in late October.

But in an unusual move, especially for a high-profile case, the sheriff, Craig D. Apple, brought the charge without consulting with the Albany County district attorney, David Soares, who would have had to try the case in court.

Mr. Soares said that the complaint Sheriff Apple filed was “potentially defective.” After Mr. Soares’s office concluded its own investigation, he announced this week that prosecutors would not prosecute Mr. Cuomo, although he found Ms. Commisso believable. “After review of all the available evidence,” he said, “we have concluded that we cannot meet our burden at trial.”

His decision underscored the difficulties of trying sexual misconduct cases in criminal court. Prosecutors would have had to prove beyond a reasonable doubt that the crime took place, the highest standard in the legal system, while relying heavily on Ms. Commisso’s testimony.

Earlier this week, Ms. Commisso expressed dismay with Mr. Soares’s decision to drop the case, telling the Times Union of Albany that it “yet again sadly highlights the reason victims are afraid to come forward, especially against people in power.”