The city has lost out on $59.2 million in revenue since 2011 — mostly because the Department of Finance gave property- tax exemptions to dead people, a new audit says.

Comptroller Scott Stringer, who released the findings, said his auditors analyzed a program called the Senior Citizen Homeowners’ Exemption (SCHE), which reduces property taxes for homeowners over 65 who earn $37,400 or less a year.

Seniors who qualify for that program also qualify for the Enhanced School Tax Relief (STAR) Exemption, which exempts the first $62,200 of the value of a home from school taxes.

Stringer said the city’s Department of Finance is supposed to check every two years whether homeowners are still eligible — but went 10 years without requesting owners to certify they were alive and qualified.

“I cannot believe for the life of me that over 10 years, the city never wondered what happened when someone died and the tax break continued,” Stringer said.

As a result, 3,246 city properties were improperly given SCHE, resulting in a loss of at least $35,976,029.

Those same properties also benefited from the STAR exemption, which amounted to the loss of another $10,460,540, the audit said.

On top of that, 71 properties owned by corporations were given tax exemptions that they weren’t eligible for as well, resulting in the loss of another $1,377,622 between 2011 and 2016.

During those same years, the city also lost out on $11,176,036 because 573 properties with four or more units were given excessive exemptions.

“Believe it or not, there’s still more,” Stringer said. “What we see as we peel the onion back is we are getting closer to $100 million.”

Mayor de Blasio said the problem predates his administration: “We found it, in fact. We are going to fix it.”