#Gov. Andrew Cuomo needs to start spelling out his spending cuts

It’s long past time for Gov. Cuomo to offer up his Plan B for spending cuts if the feds don’t dump tens of billions on the state.

Critics, such as the Citizens Budget Commission, rightly warn of the dangers of failing to advance a responsible fiscal plan.

Yes, the gov has rightly been withholding funds for localities to match the drop in state revenues — but he hasn’t said which cuts are locked in, so those governments aren’t necessarily doing the long-term slashing they should.

And with the state’s projected budget hole at $14.5 billion and growing, that’s going to be a very bitter pill to swallow all at once. Any recession requires spending cuts and layoffs of state workers: Cuomo ought to be inflicting more pain up front.

When they passed the state’s laughable $177 bill­ion budget in April, lawmakers gave Robert Mujica, Cuomo’s budget director, the unprecedented ability to make spending reductions that would kick in unless the Legislature passed its own plan. But the mere withholding lets lawmakers dodge that option.

Mujica has recommended $4 billion in cuts, including a freeze on hiring, pay raises and new contracts — but Cuomo has yet to pull the trigger. He prefers to point the finger at President Trump.

Meanwhile, the likes of Rep. Alexandria Ocasio-Cortez call for massive tax hikes — as if businesses and better-off New Yorkers needed new reasons to give up on the state.

Cuomo needs to come clean on his plans — or admit that he’s been slamming Mayor de Blasio for fiscal fecklessness when he himself is in almost as much denial.