After wiping up any undried polish/paint, spray a thick coat of Lemon Pledge to cover the polish/paint. The Pledge should be sprayed on to the point where it is gooey and white.
Let sit for 5-10 minutes (longer for old spills), and then scrape up the loosened paint or polish with a fingernail, plastic knife, or plastic spatula. If the paint or polish doesn't want to budge, let the Pledge sit longer--an hour or more if needed.
Note: This will make the surface VERY slippery. If this is a problem (such as on a hardwood floor), go back and clean off the Pledge with your favorite wood cleaner once you get the polish or paint up.