State workers may be better off flipping burgers.

Gov. Andrew Cuomo, who is pushing to raise the minimum wage for fast-food workers, oversees a government work force in which more than 15,000 employees make less than a $15-an-hour “living wage,” a Post review of payroll records reveals.

Some workers make as little as $8.75 per hour, the minimum wage currently set by the state, records kept by Comptroller Tom DiNapoli’s office show.

Among them were some aides at the Parks Department, as well as cleaner trainees at facilities for the developmentally disabled.

Student interns at agencies typically were paid between minimum wage and $10 per hour.

A nursing assistant at the New York State Veterans’ Homes, a nursing home in upstate Oxford, made $10 an hour, records show.

Campus security assistants for the City University of New York make as little as $11.47. CUNY is considered a state institution and largely financed by Albany as well as student tuition.

Lifeguards at state beaches make $12.77 an hour, the records showed.

More than 200,000 workers are on the state payroll.

Restaurant owners accused Cuomo of unfairly singling out the fast-food industry while overlooking his own state workers.

“This entire process has been nothing but a show of smoke and mirrors from the start,” said Christin Fernandez, spokeswoman for the National Restaurant Association.

“Governor Cuomo claims he wants ‘fairness for all,’ but targeting a single segment of a single industry not only leaves hundreds of thousands of other hardworking New Yorkers behind but sends the message loud and clear that New York is closed for business.”

“Maybe the governor should look within his own ranks before he attacks an industry that’s giving folks across the state a foothold into the work force and the opportunity to grow their careers.”

Labor advocates are pushing the state to boost the minimum wage to $15 an hour, which they consider a “living wage.”

Other cities, including Los Angeles and Seattle, have raised their minimum wages.

In New York, Albany sets the minimum wage for all parts of the state.

In May, Cuomo set up a wage board to consider raising the starting pay for fast-food workers after the Republican-run Senate opposed his bid to boost the minimum wage to $11.50 in the city and $10.50 for the rest of the state.

Under current law, the minimum wage is scheduled to go to $9 on Dec. 31.

While applauding Cuomo’s push to boost the wages of 60,000 fast-food workers in the city, labor advocates said he must also practice what he preaches with his own government work force.

“The state needs to raise the wages of workers directly under its control,” said James Parrott, director of the liberal Fiscal Policy Institute.

Parrott said his group is recommending Cuomo set aside funds in next year’s budget to raise pay for thousands of low-wage social workers employed by state contractors.

He noted Mayor Bill de Blasio and the City Council set aside $25 million to increase wages for social-service workers employed by city contractors.

The Cuomo administration said it was concerned about raising the minimum wage for all.

“The governor agrees that all minimum-wage workers are underpaid, hence his determination to increase that wage across the board this year,” it said.

The fast-food wage board will meet July 22.