Comptroller Tom DiNapoli would not say outright whether he believes state lawmakers deserve their first pay raise since 1999, but instead backed the formation of a commission that would review the issue.

DiNapoli, speaking to reporters at the Capitol on Monday, punted when asked about the question of a pay raise, which has been rumored to be under consideration for a special session this month.

“That’s something they’re going to have to decide,” DiNapoli said. “It’s been a long time since they’ve had one, but I’ll leave that to them to work out.”

DiNapoli is a former member of the Legislature himself, having served in the Democratic-led Assembly representing Long Island before he was selected to serve out disgraced former Comptroller Alan Hevesi’s term.

Though sympathetic to raising the question of a pay raise, DiNapoli said it makes “the most sense” to have an appointed panel to meet periodically to consider pay raises.

“I think this question as other governments have done probably would make the most sense to have a commission take a look at that question,” DiNapoli said, adding that it would remove the “horse trading” from the issue. “It probably should have been done a long time ago.”

Lawmakers last received a pay increase in 1999 when then-Gov. George Pataki agreed to increase their salaries to $79,500 along with expanding charter schools in New York City. The agreement came with a stipulation that lawmakers would not be paid when a state budget was late.

This time, Gov. Andrew Cuomo may be interested in trading a legislative pay hike in exchange for increasing the salaries of his commissioners, which is also set by law.

Legislative leaders have expressed a willingness to raise pay along with overhauling the per diem system, which has come under scrutiny following the arrests of several lawmakers for allegedly abusing it.

“I think they need to tighten up their procedures in that area as well,” DiNapoli said, though he declined to say what reform in that area he would support.