He’s really a dog-owner’s best friend, an accused jewelry-swiping Upper East Side dog-walker insisted yesterday.

Felipe Domingues, 23, pleaded not guilty to charges he stole nearly $100,000 worth of jewelry from the homes of two clients.

“I’ve gotten an outpouring of calls from clients of his, people who trusted him with their homes, their dogs, their valuables,” lawyer Steven Brill told Manhattan Supreme Court. —