MAYOR Bloomberg provided an immaculate reception - and an eloquent eulogy - for the lost and living heroes of Sept. 11 last Thursday, but . . .

" . . . While the cops and firemen genuinely appreciate the mayor's verbal praise," said Bernie Pound, president of the Sergeants' Benevolent Association, "It is time for those who gave the ultimate sacrifice, it is time for those who risked their lives, to be given a little respect.

"No amount of money can compensate for those who gave all in death and those who are still living.

"But in terms of respect, we need verbal praise to be put into real terms. You don't give up your husband or son or daughter and be treated like an afterthought."

Bernie Pound, together with Patrick Lynch, the boss of the Patrolmen's Benevolent Association, is battling for cops to get a fair day's pay for a scary day's work.

"Surely, Sept. 11 proved in tragic detail how much cops, firefighters, medics, ironworkers deserve a little more than verbal praise," said Pound.

"The situation cannot exist where New York City cops get paid less than cops in the surrounding 11 counties.

"Don't get me wrong, those county cops deserve that money. But what about our cops? Don't they deserve an honest living wage while they put their lives on the line?"

Pound is heading up a fierce battle for his union to get more money for his troops. This is not sympathy money for what happened at that sacred ground of the World Trade Center.

It is a salary demand that should have been addressed years before 2001. It is a salary demand that would give our cops at least what the good guys in blue get in Jersey City or Newark.

PBA boss Lynch has often said to me: "We have adult men and women in our force that have to live in the basement of their parents' home because they can't afford their own place. It's not acceptable."

I've been to far too many funerals of cops and firefighters to know they should get a little respect. I would much rather have a cop or a firefighter as a friend than some Wall Street wonk.

They give up honest lives to us. So let's give them honest pay.

Now, it is generally perceived that New York City's teachers, represented by the United Federation of Teachers, will get a staggered raise of 15 percent in their next contract.

Great, our kids are our future.

"The only thing is, this is the present," said George Cerrone, the hard driving lawyer for the SBA.

Co-counsel John Patten added: "Teachers deserve every dime, but I don't think anyone would argue that cops and firemen in these bad days are the first line of defense."

With full knowledge of how vital teachers are to our society, let me get through my constantly muddled math.

Teachers, who will get a well-deserved raise, work 180 days a year on a 61/2-hour day, bringing their total annual work load to 1,700 hours.

Cops and firefighters work 260 days a year, which brings their annual work load to 2,088 hours a year.

Does it all compute?

Mayor Mike, an exceptionally bright dude, has warned us that the city is in deep financial trouble - especially post-Sept. 11 - and all the cops and fireman know this.

But let's get our priorities right. I hate the word "tax," but if I have to pay a few bucks extra so my old lady and kids can be safe, courtesy of cops and fireman, take it, it's yours.

As contract negotiations for the cops loom, Mayor Mike should think how he'd feel about striking a pay deal with the idiots in the FBI, CIA and INS instead.

These Brooks Brothers brigadoons have had the air out of their balloon for years.

So listen, Mayor Mike, you have a homegrown institution of the best right in your own backyard.

And right now, as Bernie Pound said, "It's time."