GOP/Conservative state comptroller candidate Harry Wilson is trying to turn his refusal to endorse his ticketmate, Carl Paladino, into an asset, saying it demonstrates a level of political independence that is lacking in his Democratic opponent, incumbent Tom DiNapoli.

Wilson told the Post’s Fred Dicker during a TALK 1300 interview this morning that he is sticking to his pledge not to formally back any candidate who might end up in an office covered by the comptroller’s audit power – be it governor, state assemblyman or senator.

“I think you need to maintain independence,” Wilson said, explaining that he wants to be a comptroller who “doesn’t owe aything to anyone” if he’s elected, and adding: “I think Mr. DiNapoli’s tenure shows the sad history of someone who owes something to the Legislature.”

(Oddly, that runs counter to what state GOP Chairman Ed Cox has been saying – as recently as last night during a CapTon interview he was insisting that Wilson will be campaigning with Paladino and embracing him).

Wilson is, of course, referring to DiNapoli’s close relationship with Assembly Speaker Sheldon Silver, to whom the former Long Island assemblyman owes the statewide post that he inherited in February 2007 – over then-Gov. Eliot Spitzer’s vehement objections – after Alan Hevesi’s Chauffeurgate-related resignation.

DiNapoli has insisted he’s not beholden to anyone, noting last night on NY1 that he has been critical of the Legislature in connection with the state budget.

Wilson also teed off on DiNapoli for his lack of “transparency”, saying the comptroller has failed to comply with a FOIL request filed months ago by his campaign seeking copies of DiNapoli’s full schedule during the months during the period that coincides with AG Andrew Cuomo’s pay-to-play pension fund probe.

DiNapoli has insisted Cuomo’s investigation has nothing to do with his tenure and focused all on Hevesi. But Cuomo himself rejected that, saying back in April that at least one meeting that took place on DiNapoli’s watch has been scrutinized.

Cuomo has declined to endorse DiNapoli, and Wilson has stepped up his efforts to tie DiNapoli to Hevesi since reporters earlier this week that the disgraced former comptroller is negotiating a plea deal with the AG’s office.