Three-quarters of the nearly 1.2 million calls the Fire Department answered last year were for medical emergencies, a budget watchdog said Wednesday.

The Citizens Budget Commission found that despite a decrease in fires and the jump in medical calls, the FDNY was still allocating 71 percent of its $3.8 billion budget to staffing fire units.

“The Fire Department is not well structured to respond efficiently to New York City’s current needs,” said commission President Carol Kellermann.

Of the 1,167,974 calls to the FDNY last year, just 61,952 — about 5 percent — were for structural fires.

But firefighters also rushed to 879,298 medical calls.

Another 226,724 runs were for nonfire and nonmedical jobs, such as building collapses and elevator breakdowns.

The commission recommended that the agency move resources from firefighting to medical emergencies.

Fire Commissioner Dan Nigro said such a shift already began when he took office in June 2014.

“We’ve made changes and will continue to do so,” he said.