ALBANY — New York’s new comptroller, whom Governor Spitzer accused of being “thoroughly and totally unqualified” for the job, pounded Mr. Spitzer’s budget yesterday, saying in a report that it’s plagued by the same “poor fiscal management practices” that were routine during the Pataki administration.

In his first major report since assuming office amid a firestorm of contention, Thomas DiNapoli, a former Democratic assemblyman chosen by lawmakers to replace Alan Hevesi, warned that Mr. Spitzer was raising spending at an “unsustainable” rate.

The comptroller’s 235-page report also criticized Mr. Spitzer’s budget for leaving behind “sizable” out-year gaps that worsen the state’s “structural imbalance.” He chastised Mr. Spitzer for stuffing in $2.5 billion in reappropriated capital funds that aren’t subject to the usual contracting review processes.

Mr. DiNapoli is certainly not the first comptroller to sound the alarm on spending and debt. Mr. Pataki’s financial plans came under similar annual criticism by Hevesi, a Democrat who resigned last year after being convicted of a felony in a chauffeur scandal.

This report is attracting special attention here — both because of its rejection of the notion promoted in the executive chamber that the governor’s budget is a dramatic departure from the bad fiscal habits of Mr. Pataki, and because of the backstory of Mr. DiNapoli’s rise to chief fiscal officer from assemblyman.

The selection of Mr. DiNapoli was a source of great tension between the governor and lawmakers, producing a rift that has yet to fully heal.

Last month, Mr. Spitzer exploded in anger after the Legislature disobeyed his command that it select a comptroller from a group of candidates recommended by a special screening panel. Instead, lawmakers picked Mr. DiNapoli, an ally of the Assembly speaker, Sheldon Silver, and a politician with scarce investment and auditing experience.

Lawmakers defended their move, saying Mr. DiNapoli was a talented and honorable legislator who would not be beholden to the governor.

Responding to the report, Spitzer officials defended the governor’s budget without directly criticizing Mr. DiNapoli.

In fact, the administration sought to turn the report to the governor’s advantage by using it as an argument in favor of Mr. Spitzer’s proposed $1 billion of Medicaid cuts, which have come under sharp attack by a major health care union and a hospital association.

“The governor agrees with the comptroller that the out-year budget gaps are still too large, and that is why he believes it is vital to enact the health care reforms and other savings priorities he proposed this year,” a spokeswoman for the governor, Christine Anderson, said via e-mail.

Spitzer officials, however, rejected any comparison to Pataki-style budgeting. Ms. Anderson said the governor’s budget “presents a completely new approach to managing New York’s finances by offering a savings plan to pay for new initiatives while beginning to reduce the state’s structural deficit.”

She added: “If adopted by the legislature, the savings proposed in the budget will help hold the annual growth in spending to a manageable level.”

Lawmakers are expected to add at least $575 million to the budget, adding more money for hospitals and school aid.

Mr. Spitzer has emphasized the “reforms” in his budget — such as linking school aid to school district performance — but he has also described his budget as “austere.”

Mr. DiNapoli, who a year ago voted in favor of budget bills that tacked on nearly $3 billion to the governor’s executive budget, assumed the voice of prudence, saying Mr. Spitzer’s proposed spending increase wasn’t manageable but “unsustainable.”

Mr. Spitzer’s 2007-08 budget called for a 7.8% increase in “state funds” over the previous year — a jump to $83.6 billion from $77.5 billion. (State funds are an important category of spending that fiscal analysts use to measure the growth of government and include the main operating budget plus non-federal funds supported by revenue raised by the state.) In comparison, Mr. Pataki’s budget proposed an increase of 6.6%.

Mr. Spitzer is proposing total spending of $120.6 billion, a 6.3% increase over the 2006-07 fiscal year. Mr. Pataki proposed a 4.1% increase but in the end accepted a budget that lifted total spending by 8.8%.

The comptroller estimated that the state is facing a combined three-year deficit of $13 billion, even taking into account available surplus money. “The cause of the gaps can be attributed to spending, which is projected to grow nearly twice as fast as receipts” and two and a half times the projected average rate of inflation, the report said.

The governor’s biggest new spending item is a $1.2 billion property tax plan geared toward middle-class homeowners. He also added almost $400 million in education aid above normal growth.

Mr. DiNapoli warned that several of the governor’s revenue and spending predictions were based on risky assumptions. For instance, the report said Mr. Spitzer is expecting $140 million from video lottery terminals, more than “what could be expected based on historical performance.” The report said Mr. Spitzer’s budget had risks totaling $1.2 billion.

Fiscal analysts said Mr. DiNapoli’s report wasn’t a notable departure from the usual exhortations of the comptroller’s office.

“Is it payback? No,” the director of the Empire Center for New York State Policy, E.J. McMahon, said. “It’s a professional staff saying what they’ve always said.”

Mr. McMahon said the report further demonstrated that governor has misleadingly marketed his budget as tough medicine. “He called it austere, and his team has said there has been a lot of pain. That clearly is not the case,” he said.