Gov. Cuomo could go either way on a controversial proposal to have taxpayers foot the bill for transgender residents to get sex-change surgery.

Cuomo’s office was non-committal on whether he supported a recommendation from a state advisory panel to have Medicaid cover “transgender surgery/hormone replacement therapy and treatment.’’

“The governor’s office has not reviewed the proposal or any of the panel’s recommendations as those recommendations have not even been made yet,” said Cuomo spokesman Josh Vlasto.