Taylor Swift did it. Lady Gaga did it. Eli Manning did it. In fact, so many participated in the Ice Bucket Challenge that $220 million was raised to fight ALS, or Lou Gehrig’s disease. So one year after the phenomenon, how is the money being spent? In New York, Dr. Robert Darnell is one of the beneficiaries. The New York Genome Center, where he is the president and scientific director, received $2.5 million in challenge money from the ALS Association. Half of that money came from the national headquarters and half from the New York chapter of the group, which took in about $4 million in challenge cash. “We had no idea how successful the Ice Bucket Challenge would be,” Darnell told The Post. “This is a wonderful surprise that was given to us by the citizens of the world.” The study at the New York Genome Center will involve sequencing the DNA from ALS patients. There is no cure for ALS. “All of this is a game of trying to find the Lou Gehrig’s needle in the big haystack of DNA,” Darnell said. “The technology for doing DNA sequencing is rapidly improving and that’s allowing us to do finer and finer searches for needles in haystacks.” Rows and rows of stateofthe art machinery at the Sohobased center can sequence the DNA of one person about every 30 minutes. Last year’s fundraising phenomenon is estimated to have brought in $220 million worldwide. Of that, $115 million went to the national headquarters of the ALS Association in Washington, DC. The organization said it has earmarked $47 million of the challenge money so far, including $33.5 million going to research. In the case of The Genome Center project, the ALS Association funding matched a $2.5 million grant from the Tow Foundation. Darnell, a neurologist who studied ALS for years as a researcher at Rockefeller University, said the cause of the disease is probably more complicated than a single bad gene. “That would be too easy,” he said. “It might be a combination of genes, and figuring that out is a very complicated question that requires the expertise of many different scientists — genomic scientists, computer engineers, maybe even mathematicians.” The nonprofit Genome Center opened its Soho quarters two years ago. Research is also focusing on brain cancer and rheumatoid arthritis. The ALS Association kicked off a new round of challenges this month, asking people to get wet, post a video on social media and make a donation.