A scheming accountant heartlessly scammed at least $1.2 million from an elderly Jewish woman who fled Nazi-controlled Austria in 1938 — and used the cash to pay for sporting events and a hot tub, Manhattan prosecutors said yesterday.

Barry Palczewski, 55, had access to Lily Buchwald’s personal checks because the Manhattan law firm where he worked held power of attorney over the woman, who was 97 when she died last year.

The accountant stole more than 100 checks from Buchwald’s account and wrote them out to himself between 2008 and 2010, prosecutors said.and