Some Big Apple day-care centers and pre-schools say they are taking matters into their own hands amid the city’s and courts’ back-and-forth on the tot mask mandate — and will risk fines by making masks optional.

A director at one Manhattan facility said she sent a memo to her parents last week about allowing their children to go mask-optional, thinking the mayor would hold up his end and do away with the mandate for 2- to 4-year-olds Monday as promised.

But Friday, even after a Staten Island judge ruled in favor of lifting the mandate, Adams said the city would appeal that decision because COVID-19 cases were rising again and the mask order had to remain.

The director said that she didn’t know how to rescind her memo to parents.

“I’m not going to send another memo over to the parents to confuse them,” she said. “We can’t continue to have all these changes. It’s very disruptive.”

A pre-K director in The Bronx also said she would not enforce the mandate for families choosing not to mask their children.

“We’re in this limbo land of ‘it’s required, it’s not required,’ ” she said.

“We can’t keep doing this with parents. It’s very confusing and upsetting. I think it doesn’t create a lot of confidence.”

“Young children need consistency, and the messaging is not consistent,” she said, adding that the confusion predates last week’s developments.

“They’re taking the mask off for lunch, for rest, when they’re playing outside — then they’re putting the mask back on.”