New York Attorney General Letitia James was accused by her GOP challenger Friday of misusing a whopping $20 million to hire outside lawyers to do her office’s work.

The claims from Republican AG candidate Saritha Komatireddy, a former federal prosecutor, came as state Democrats quietly expanded the scope of a $10 million legal defense fund, set up last year to help their embattled comrades like James.

“The $10 million legal defense fund set aside for Letitia James’s personal legal troubles is an insult to hardworking taxpayers who are already struggling with the highest costs in the nation,” Komatireddy railed in a statement to The Post.

Komatireddy also questioned why James has allegedly spent tens of millions of taxpayer dollars to bring in outside law firms to represent her office.

Around 145 lawyers at those same firms gave a combined $23,000 to James’ campaign, Komatireddy pointed out.

Those included Davis Polk & Wardwell LLP – a ritzy white shoe firm that’s on a $575,000 retainer to represent the AG’s office in a sexual harassment suit filed by a former senior aide.

Gov. Kathy Hochul’s husband, Bill Hochul, is paid roughly $1.3 million a year by Davis Polk, though he does not handle matters involving the state, according to the governor’s financial disclosure form.

Meanwhile, lawmakers in Albany renewed the defense fund to help their embattled fellow pols with outside legal expenses, such as James, as the feds continue to try to nab her for alleged fraud related to a mortgage application for a home in Virginia.

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“Only in New York would the partisan legislature approve a $10 million defense fund for the state’s top law enforcement officer while residents are being crushed by high taxes and outrageous energy rates,” Senate Judiciary Committee Ranking Member Anthony Palumbo (R-Suffolk) told The Post.

“Instead of putting her hand out, AG James should comply with the law and properly fill out mortgage applications,” he said.

James ultimately never dipped into the pot of cash, instead opting for a much shadier fund routed through the Democratic Attorneys Generals Association.

“Neither the Office of the Attorney General nor Attorney General James have tapped into the state’s fund. In her personal capacity, Attorney General James has made use of the Democratic Attorneys General Association’s legal defense fund,” a spokesperson for her office wrote in a statement.

A spokesperson for the state comptroller’s office confirmed that none of the $10 million has been drawn down as of Friday.

But the state Legislature not only kept the fund on the books again this year, but also expanded the list of legal expenses officials can submit for reimbursement.

Now, any statewide elected official could have taxpayers pick up their tab if they get dragged into a hearing or slapped with an indictment.

“Instead of taking care of the homeless, the mentally ill, the drug addicted, and repeat offenders, AG James just takes care of herself. It’s time to end this self-dealing and corruption,” Komatireddy said.

James’ camp dismissed the claims as partisan nonsense.

“Saritha Komatireddy has spent her career turning a blind eye to the Trump-backed, right-wing special interests working overtime to strip New Yorkers and all Americans of their fundamental rights. While our opponent auditions for Trump, Attorney General James will continue to fight for New Yorkers,” James’ campaign manager, Phillip Jerez, told The Post.