A 28-year-old man was found dead inside his Harlem apartment with a black bag over his head and his hands bound behind his back, law enforcement sources said.

The victim’s roommate called police around 8:20 a.m., today, to report finding the man dead inside their St. Nicholas Avenue apartment, sources added.

The roommate told cops he hadn’t seen the victim since Friday, sources said.

Police are waiting for the Medical Examiner’s Office to determine a cause of death.

kconley@nypost.com