Mayor Bloomberg bristled at “finger pointing” yesterday when state Sen. Carl Kruger (D-Brooklyn) blamed the city for “opting out” of an application for $700 million in federal school aid.

“I don’t think that’s fair,” the mayor said, interrupting the Senate Finance chairman in mid-sentence at a legislative budget committee hearing in Albany. “We never said we’re going to opt out . . . I don’t think you should be pointing a finger at us.”