Days after city officials descended on the “School of No,” Principal Marcella Sills is still flouting the rules — refusing to hire substitutes for absent teachers as part of a divide-and-conquer strategy with staff, sources said.

On Wednesday, right under the noses of Department of Education investigators roaming the hallways of PS 106 in Far Rockaway, Queens, kids in one fourth-grade class were divvied up among other classrooms when their teacher was absent, a common occurrence at the school, sources said.

The DOE allocates thousands of dollars for substitutes when teachers are absent. But Sills “hasn’t hired a substitute teacher in years,’’ said source.

Why? Because Sills likes to “pit the teachers against each other,’’ a source said. Having to take on extra kids from an absent teacher’s class will “make the other teachers angry at the teacher who is out.’’

Teachers are demanding that union chief Michael Mulgrew personally come to the Far Rockaway school, instead of dispatching his minions to investigate, as he did this week.