The left-leaning New Yorkers For Fiscal Fairness is launching a TV ad campaign opposing Gov. Andrew Cuomo’s $142 billion budget proposal.

The 30-second TV ad takes Cuomo to task for a budget that includes a variety of tax cuts aimed at businesses.

“You’ve felt the cuts. Teachers. Firefighters. Roads and bridges. But Governor Cuomo’s budget continues to short-change our communities that under fund our schools,” the ad says.

The spot comes as Cuomo and state lawmakers enter a new phase of the budget negotiations in Albany.

“Community leaders all across this state are speaking out against the Governor’s tax cut proposals,” said New Yorkers for Fiscal Fairness Executive Director Ron Deutsch. “The Governor’s job approval rating has fallen to an all time low as the public begins to understand that his rhetoric does not match the reality of his proposals.”

The Democratic-led Assembly introduced a one-house budget resolution Tuesday night that supports $400 million in extra education aid; the Senate, meanwhile, is yet to release a resolution.

Cuomo himself has released a series of issue-ads supporting his budget, including TV spots aimed at both downstate and upstate voters supporting his effort to “freeze” property tax increases.