GOP comptroller hopeful Harry Wilson yesterday accused incumbent Thomas DiNapoli of having “fundamentally failed at the job” and pledged to raise more than $5 million to unseat the unelected Democrat.

The former hedge-fund manager told The Post’s Editorial Board that DiNapoli has instituted only half-hearted protections for the state’s $133 billion pension fund.

But DiNapoli campaign manager Mark Benoit mocked Wilson’s attacks as advice from the “shadowy and unregulated world of hedge funds” and defended DiNapoli’s budget analysis as “on target.”