Republican Harry Wilson is hitting the man he’s trying to unseat, Democratic state Comptroller Tom DiNapoli, for his ties to his political mentor, Assembly Speaker Sheldon Silver, saying it’s a conflict of interest for DiNapoli to use the powerful Manhattan Democrat to help him raise campaign cash.

Silver is hosting a fundraiser (cost: $500 to $5,000 per person) next Monday at 74 State in Albany for the former Long Island assemblyman, who was elevated by his Assembly colleagues to replace scandal-scarred ex-Comptroller Alan Hevesi in February 2007.

“If Mr. DiNapoli does not see this as wrong, the state is in worse shape than so many of us fear,” Wilson said in a press release.

“It is unethical for a sitting state comptroller to use a legislative leader, whom he’s supposed to be overseeing, to raise campaign cash. Mr. DiNapoli is supposed to be a watchdog, not a lapdog. He must do the ethical thing and cancel this fundraiser, not rely on Mr. Silver or the other legislative leaders to raise campaign funds.”

Silver sheparded DiNapoli’s appointment through the Legislature, clashing with then-Gov. Eliot Spitzer in the process. Spitzer called DiNapoli “thoroughly and totally unqualified” and went on a barnstorming campaign against his selection, slamming rank-and-file members in their own districts.

Spitzer later mended his fences with DiNapoli, but since his fall from grace, there has been considerable speculation that he might seek to run for state comptroller himself.

Silver defended DiNapoli to me during an interview that ran on “Capital Tonight” last night, insisting AG Andrew Cuomo isn’t going to find anything untoward in the comptroller’s April 5, 2007 meeting with representatives from Global Strategy Group, which has settled with Cuomo in his ongoing pay-to-play pension fund probe, and MirRam, which has not.

DiNapoli recently cut ties with MirRam – a move that also drew criticism from Wilson.

UPDATE: Mark Benoit, DiNapoli’s campaign manager, sent the following response:

“Comptroller DiNapoli has instituted a series of tough reforms, he’s protected taxpayers by identifying hundreds of millions of dollars in cost savings and waste through improved and expanded audits, all while increasing transparency in government.”

“DiNapoli meets or exceeds all campaign finance regulations – his integrity is beyond reproach. Harry Wilson’s primary experience in working for an unregulated hedge fund, however, should serve as a warning sign to New York State voters, as should his refusal to release his tax returns.”

“Tom DiNapoli has released his every year he’s been Comptroller. We’re still waiting on yours, Mr. Wilson.”

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