Spitzer, who resigned as governor amid revelations that he was "Client number 9" at a high-end escort service, is reportedly considering running for the office.
"I will run firstly to highlight the inequities and sexism in our criminal justice system which penalizes women, minorities and poor people while wealthy, connected white men like Eliot Spitzer evade justice," Davis wrote in a blog post. "Our system that allows Spitzer to walk on money laundering and violating the Mann act (transporting a prostitute across state lines), but sends Plaxico to prison for seven years for shooting himself in the foot is ripe for real reform."
Davis, who served four months in jail, writes in the post that Spitzer's "hypocrisy" in "patronizing escort services while prosecuting others and his lies about the illegal financing of his campaigns for Attorney General should exclude him from any position of trust."
She adds that if she runs she will back "the legalization, regulation and taxation of both prostitution and marijuana" to address New York's financial problems.
Spitzer has been teaching and writing for the online magazine Slate since leaving office.
New York Gov. David Paterson, who got his job when Spitzer stepped down, supports the idea of a Spitzer run for comptroller.
Spitzer's management style "would be most useful these days," he said, according to the New York Post.
As for Paterson, whose poor poll numbers have prompted the Obama administration to encourage him not to run for election next year, things are looking up: His approval rating in a Quinnipiac poll has risen to 40 percent, up 10 points since October.
Paterson still has a 49 percent disapproval rating, however, and he trails Attorney General Andrew Cuomo, his potential challenger for the Democratic nomination, by 37 points among New York Democrats.