ALBANY — Gov. Cuomo and state Senate Republican Majority Leader Dean Skelos need to grow a pair — of spines.

That from former Lt. Gov. Betsy McCaughey, who railed on Albany’s Talk 1300 AM yesterday against the “tax hike” on small businesses and the wealthy that Cuomo and “Dean Spineless” crafted.

McCaughey served as lieutenant governor from 1995 to 1998 under George Pataki.