ALBANY — Gov. Cuomo refused to say whether he or his top officials have received or responded to subpoenas as federal prosecutors probe New York’s handling of nursing homes during the COVID crisis.

The governor, facing a firestorm of criticism over deaths in elder care facilities, said Monday the state has been in contact with the Department of Justice since last year — before recounting his political spats with former President Donald Trump throughout the pandemic.

“We have had requests from the Department of Justice since last year when President Trump accused Democratic states of the COVID problem,” he said when asked about the investigation being conducted by Brooklyn prosecutors and the FBI during a call with reporters.

Cuomo went on to point out that a request for information about nursing home deaths from the feds last year only targeted Democratic-run states.

“Let’s be accurate, President Trump first denied the COVID problem... his second strategy was ‘OK there’s a COVID problem, but it’s caused by Democratic states,’” he said. “The inquiry has been going on since last August. We have complied with the inquiry and we will continue to.”

The Cuomo administration is facing mounting criticism and accusations of a cover-up over the counting of nursing home deaths and the stonewalling of requests for an accurate tally from lawmakers, reporters and watchdog groups.

A report from Attorney General James last month claimed heath officials undercounted deaths, which prompted the state to release a revised tally.

Two weeks ago, a top Cuomo aide conceded to state lawmakers that the administration withheld the true nursing home death toll out of fear it would be used as political fodder by Trump.

Cuomo has since said officials were dealing with the federal request and legislative staffers were aware that was the reason for the delay in response to legislators.

The controversy has swelled, with lawmakers on both sides of the aisle calling for oversight hearings and weighing how to strip the governor of his emergency executive authority. Some, including Assemblyman Ron Kim (D-Queens) — who got into a public tiff with Cuomo last week and accused him of threatening to “destroy” his career — have also called for his impeachment. The governor’s office has denied Kim’s claims.

Cuomo, for his part, has said his biggest failure was creating a “void” that allowed the spread of “conspiracy theories.”