Letitia James has made it clear what her top priority will be as New York’s new attorney general — and it’s not fighting corruption in a state where two of the governor’s closest political consiglieres were last year convicted on fraud and bribery charges.

No, James has other ideas in mind.

She has spoken nonstop about using her office to open up a new front in the left-wing #Resistance movement. “We will use every area of the law to investigate President Trump and his business transactions and that of his family as well,” James told NBC in December. “We want to investigate anyone in his orbit who has, in fact, violated the law.” She routinely describes the duly elected president of the United States as “illegitimate.”

But even New Yorkers who share her contempt for the president should be asking why she isn’t thinking more about holding the administration of Gov. Andrew Cuomo and the state Legislature accountable for a culture of corruption that has brought shame to the Empire State for years.

To be sure, James isn’t the only Democrat who wants to hobble Trump with investigations. And like other Democratic state attorneys general, she can join in efforts to challenge Trump’s policies in federal courts.

Like her predecessors, James is also within her rights to investigate cases that are directly within her purview, like the activities of the New York-based Trump Foundation. Since the foundation has already been dissolved, however, continuing to pursue its principals on what amount to petty charges looks like little more than a partisan gambit to embarrass the president’s family. Still, the law is the law.

The problem is that James seems primarily interested in building a national profile by opening new legal avenues to attack the president. Among these is a probe based on a New York Times investigation about the Trump family’s successful maneuvers to minimize its tax exposure when the president’s father died.

While the story is a familiar one — rich people everywhere seek to pay less in taxes, and they have the resources to beat the IRS — relitigating actions that were deemed legal by the federal government decades ago is absurd.

So, too, are James’ reported plans to hound Trump over alleged violations of the emoluments clause of the US Constitution, which bars federal officials from taking gifts from foreign governments. Even if we accept the debatable assertion that there are grounds for such charges, James has no business getting involved in a federal case.

Yes, going after Trump will be popular in deep-blue New York, but there is something unseemly about an attorney general who thinks her main mission is to wage legal warfare against the commander in chief simply because she believes he shouldn’t have been elected. But even if you agree with her about that, James ought to be more interested in what’s going on in Albany’s corruption sinkhole.

In 2018, a bumper crop of Cuomo aides, state officials and legislators found themselves on the wrong side of the law. Pay-to-play scandals and influence peddling have continued despite the convictions of people like former Assembly Speaker Sheldon Silver and ex-Senate Majority Leader Dean Skelos. And Cuomo, now entering his third term, has repeatedly demonstrated he is principally interested in wielding power to get his way by fair means or foul.

The US Department of Justice took down the likes of Silver and Skelos as well as top Cuomo associate Joseph Percoco. The Public Integrity Bureau of the state Attorney General’s Office, by contrast, hasn’t played a significant role in these efforts.

The state capital has long been a place where powerful men have acted as if nobody was watching. Now that New York has become essentially a one-party state, with Democrats in control of everything in ­Albany for the first time in many decades, accountability and vigilance against graft are even more crucial.

New Yorkers need an attorney general that high-handed Cuomo staffers and legislative power brokers fear. But if the bad actors see James as a Cuomo crony, focused on getting publicity for playing a bit role in her party’s #Resistance campaign, they are going to act with even greater impunity. If Letitia James really wants to make history, she should concentrate on cleaning up Albany and leave Trump to others.

Jonathan S. Tobin is editor in chief of JNS.org and a contributing writer for National Review.