Let’s start with the good news.

The Knicks have recorded back-to-back 50-win seasons for the first time since Pat Riley was head coach in the 1990s.

That’s a positive sign the Knicks are heading in the right direction, and it’s something fans might be able to hang their hats on.

But Tuesday’s 119-117 overtime loss to the Celtics — the Knicks’ fourth defeat to the defending champions this season — was another painful reminder that this New York team might not have what it takes to be a legitimate NBA Finals contender.