The subway system is falling apart — on that point, there is no disagreement.

The issue is paying to fix it.

"Look at the hole, you see the rain coming through the hole. Ok, that's the problem," Gov. Andrew Cuomo said. "What is the solution? Fix the roof. What is the problem? Who is going to pay?"

Cuomo's Democratic primary opponent, Cynthia Nixon, said the governor is refusing to take ownership of the problem. She acknowledges he has declared a state of emergency for the subway system and has held subway photo ops, but she says a recent "The New Yorker" story shows Cuomo is all talk and no action.

"Andrew Cuomo's mismanagement of the MTA over the last two terms, frankly, disqualifies him from a third term," Nixon said.

The magazine reports that Andy Byford, who was tapped to turnaround the subway system, can't even get a meeting with the governor, who runs the MTA.

Cuomo said that's not true. "I've talked to Andy Byford a number of times. We have a plan. Andy Byford did a plan," the governor said.

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The turnaround plan, however, was notably released in May without a price tag. "The New Yorker" suggests Byford had been ordered to drop the cost estimates from his proposal.

"If I released a subway plan without saying how much it would cost or how I was going to pay for it, the governor's people would never let me forget it," Nixon said.

Cuomo said it's the city, not the state, that is to blame for the crumbling system. Mayor Bill de Blasio is pushing a tax on the wealthy to pay for transit, a tax that has so far gone nowhere in Albany.

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"If the city and state don't cooperate and pay, the only alternative is to raise fares or raise tolls," the governor said. "That is not an option I am willing to take."

Cuomo has supported congestion pricing to pay for subway upgrades, but he had failed to get state lawmakers on board.

Nixon said the subways will be a top priority if she is elected governor. She said she wants congestion pricing, a tax on wealthy New Yorkers, and a fee on fossil fuel companies to pay for fixes to the subway system.

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