It’s supposed to be the Big Apple’s best bathroom, and then some — but I’d only give it a No. 2.

The New Museum of Contemporary Art’s water closet has been named a finalist in this year’s America’s Best Restroom Contest — so I got my buns down to the Lower East Side gallery to see for myself whether it’s truly a worthy winner of the Super Bowl of toilet bowls.

Snubbing the city’s ritzy restaurants and even Bryant Park’s loo — which has been dubbed “the Tiffany’s of public restrooms” — contest creator Cintas said it instead looked for bathrooms that would leave a “positive, lasting impression.”

The facilities at the museum are certainly a flush above many of the bodily-fluid-splattered, toilet-paper-missing public latrines that I’ve been forced to endure as a lifelong New Yorker.

I was impressed by the deep, egg-shaped urinals — which suppress the spray you get from a standard can and offer the kind of design ingenuity you’d expect from the edgy art institution.

The walls are adorned with an eye-catching cherry-blossom pattern designed by the museum’s Tokyo architects, with nary a “For a good time, call . . .” message in sight.

But I expected a wee bit more from a loo that is supposed to be among the finest in the nation.

For one, I wish they’d kept the Japanese theme going.

Japan is famous for its high-tech johns with built-in bidets and heated seats, but the toilets at the New Museum were just your standard American porcelain potties — offering no refreshment or pampering for my posterior.

The lack of love for my derriere continued with the toilet paper — an underwhelming two-ply that you could buy at any bodega.

And this is a museum that’s not otherwise afraid of some pricey paper — I saw branded notebooks in the gift shop for $19.99.

Still, it could be worse.

The other New York loo in Cintas’ contest is somehow the new restrooms at La Guardia Airport’s Terminal B.

The contest Web site claims the notoriously unpleasant transit hub’s new bathrooms are fitted out with live orchids and offers “a top-class visitor experience.”

But something about that claim stinks to me, and it isn’t the urinal.

They’ll be battling it out for powder-room supremacy with a fancy-looking facility at the Nashville Zoo in Tennessee — featuring floor-to-ceiling glass windows that look onto a python exhibit.

I don’t like our chances.