ALBANY — With gay marriage just a vote away from passing the Legislature, Gov. Cuomo showed impeccable timing last night with a gala big-ticket fund-raiser at the Broadway hit “Priscilla: Queen of the Desert.”

The play at the Palace Theatre is about three drag queens who travel across the Australian Outback.

“This was a long-planned event and there’s no linkage at all to the marriage issue,” insisted Cuomo spokesman Josh Vlasto.

Vlasto said longtime Cuomo friend Ken Sunshine, a prominent public-relations consultant, was the play’s producer and had suggested the fund-raiser be held “months ago.”

Tickets to the event ranged from $25,000 a couple for VIP treatment to $100 for a balcony seat.