Match gamed

The 2021 mayoral election starts Tuesday night at 9:01, and the leading contenders are the other term-limited citywide officials and borough presidents. How these seven use — or abuse — tax dollars in the form of public campaign matching funds in their current races is the first test of the 2021 contest.

Public Advocate Tish James and Queens BP Melinda Katz are failing that test. Both are facing walkover dirt-poor Republican rivals, and yet both requested the maximum public grant, $756,486 and $567,464 respectively, and are now furiously spending, since anything left must be refunded to the city treasury. The pols get a leg up on advertising for the 2021 round and their campaign consultants get hefty fees and commissions. A win-win for them while taxpayers lose-lose.

James also has raised eyebrows by leaning on contributions from her government and campaign aides to qualify for the matching funds.

Much better are Beeps Jimmy Oddo (Staten Island), Gale Brewer (Manhattan) and Ruben Diaz (Bronx), who only took 25% of available dollars and, having not spent it, will refund all the cash. Brooklyn’s Eric Adams and Controller Scott Stringer just saved the trouble and declined matching funds. Good for them.