Embattled former talk show queen Wendy Williams is not a virtual prisoner at a Manhattan assisted living facility — despite recent media reports, an attorney for her legal guardian maintains.

The lawyer for Williams’ court-appointed guardian Sabrina Morrissey said in a letter to TMZ that media reports about Williams’ allegedly cloistered living conditions at the Lenox Hill facility are “untrue, inaccurate, incomplete or misleading.”

The attorney, who is not identified, said the TV diva is receiving “excellent medical care” and has access to a “spa, a workout room, excellent food, a dining room and outside terraces,” and is not barred from visiting family – and even traveled to Florida twice to spend time with kin.

Williams, 60, was assigned a court-ordered guardian after being diagnosed with frontotemporal dementia — a degenerative disease that causes memory loss — and has been living on the fifth floor of the Manhattan facility.

This week she was taken to a hospital by ambulance after dropping a note saying, “Help! Wendy!” and waving desperately from her window.

In a surprise live call to “Good Day New York” Tuesday, Williams told host Rosanna Scotto that she passed a mental acuity evaluation “with flying colors.”

Meanwhile, Morrissey’s lawyer said the guardian has only once been paid for her services, receiving a single $300,000 payout.

“False statements about Ms. Williams, her condition and the guardianship harm Ms. Williams and her interests, and undermine the protection created by the court for her health and welfare,” the attorney wrote to TMZ.