The Health and Hospitals Corporation did a lousy job of monitoring a $183 million medical-services contract for Harlem Hospital, city Comptroller John Liu said yesterday.

HHC failed to get expenditure reports on a timely basis from Columbia University, which has supplied the hospital’s medical staff since the 1960s.

So it isn’t clear, Liu said, whether it got “full contractual benefit for monies paid” in the three-year pact that ended June 30.

But HHC called “many of [the] report’s primary assumptions and conclusions . . . grossly misleading and inaccurate.” It was reported in May that nearly 4,000 Harlem Hospital heart tests remained unread for three years.