STAR'S OWE THE CITY BILLIONS WHILE THE LITTLE GUY'S SUFFER WITH ALL THE CUTS!

Senior centers have been shuttered, libraries have slashed their hours and more than 1,000 city workers face layoffs.
Who's to blame?

City officials say at least some of the heat is on music mogul Sean (Diddy) Combs, hip-hop legend Doug E. Fresh, Mickey Rourke's plastic surgeon and Remy Ma's defense lawyer.

They're among thousands of people and companies that collectively owe $1.9 billion, the city says.

Also on the list: A pay phone company with reputed mob ties, an insurance company busted in a fraud ring and the governments of Hungary, Bulgaria and Libya.

While some of the boldface names deny that they're in hock, the shocking tally is a sizable chunk of the $4.9 billion shortfall that just forced the city to cut funding to schools, day care centers and other treasured services. And that's just delinquent taxes, fines and parking tickets - it doesn't even include the $313 million that deadbeats owe for unpaid water bills.

"We are going to find these people," vowed Finance Commissioner David Frankel. "We're going to turn them upside down by their ankles and we're going to shake them until the money comes out of their pockets."

Frankel is leading a new effort to go after scofflaws - and make crucial improvements to the city's collection system that critics say is long overdue.

Mayor Bloomberg announced a similar crackdown last year, saying the city would take steps like sharpening rules so people with outstanding bills can't receive new permits. That effort yielded an extra $28 million for the city, but the program fell short of its goals.

This time, Frankel says scofflaws should watch out. "If you owe [the city] money," he said, "you shouldn't be able to get a tennis permit."

The latest effort aims to expedite hearings and streamline collections with an eye toward reaping as much as $183 million by 2013.

Among those at the top of the city's scofflaw lists are many who dispute their debts, including Diddy's Bad Boy Entertainment, which faces a $996,000 bill for illegally plastering posters around the city.

A spokesman described the bill as a "bureaucratic error," saying it was paid by a partner company three years ago but the city hasn't updated the record. A city spokesman said lawyers are reviewing the issue.

Ronald Massie, who owned a pay phone company called Global Network Communications, called the city's claim that he owes $1.8 million in business taxes "a little offensive," saying the city "basically destroyed my company."

Court records show Global Network sued the city after losing its phone franchise. The city cut off the company after Massie was arrested by the FBI for illegal activities with the Bonanno crime family. He later pleaded guilty to some charges.

John Figliolia pinned at least part of the blame on the city for the $2 million his brother's company, Alex Figliolia Contracting, faces for fines related to digging up streets. He says the city delivers citations to bad addresses, fails to notify companies of hearings and, until recently, required companies to show up in person to dispute bogus fines. "Many companies have gone out of business over this," he said.

Other debtors say they're making good on their debts and plan to pay up.

"We are in the process of working out a payment agreement," said Ivan Fisher, a prominent criminal defense lawyer who has represented mobsters, murderers and rapper Remy Ma.

Fisher racked up a $421,000 bill with the city during an extended illness, he said. "I was really unable to make much money, like close to none."

Douglas Davis - better known as Doug E. Fresh - did not return calls about the $191,000 in business taxes. Neither did plastic surgeon Robert Vitolo, whose clients have included actor Mickey Rourke. Vitolo owes $169,000.

The city's top 10 property tax debtors are all countries that own property in New York and claim they don't have to pay taxes