FOR a guy whose job is to make sure everybody else in government plays by the rules, New York City comptroller John Liu sure has a lot of trouble following them himself.

Liu has been the poster boy for unfit public officials since taking office two-and-a-half years ago.

Now he's the poster boy for plastering the city with illegal campaign posters. And then for trying to duck responsibility.

The city Environmental Control Board on Monday upheld a decision ordering Liu to pay $527400 in fines over 7032 illegal posters during the 2009 campaign.

Now, Liu doesn't claim that he's not guilty. Indeed, he freely admits that his campaign broke the law. It's just that he seems to think that the penalties under the law don't apply to him. So he has been picking legal nits for years, throwing out one legal dodge after another.

Liu should man up and stop insulting New Yorkers' intelligence with this nonstop wriggling away from responsibility for his misdeeds. Because sleazy is as sleazy does. New York, July 3