NY- Madison Square Garden boss James Dolan says he’s the one being harassed – not the fired Knicks exec who charges coach Isiah Thomas asked her for sex and cursed her.

“This suit is being pursued in bad faith for vexatious reasons for the purpose of harassing defendants,” Dolan’s attorneys wrote in court papers filed yesterday in Manhattan Federal Court.

It was Dolan’s first legal reply to the sensational sex-harassment lawsuit filed by Anucha Browne Sanders, which she revised last month to add the MSG chairman’s name as a defendant.

Browne Sanders accuses Dolan of being an “aider and abettor” of the alleged retaliation she endured after reporting Thomas’ behavior to higherups.

Also named as defendants are Thomas and MSG.

But Dolan says Browne Sanders, once one of the NBA’s highest-ranking female executives, knew that her claims are “frivolous and groundless” when she filed them.

And he contends MSG officials investigated her complaints and found them to be “unsubstantiated.”

Browne Sanders served as the team’s vice president for marketing and business operations until her firing in January.

Dolan is asking a federal judge to toss out the lawsuit and to have Browne Sanders pay his legal fees.

“She was neither discriminated against nor subject to harassment,” Dolan’s attorneys wrote. “The termination of her employment was not retaliatory but was in fact based upon legitimate business reasons.”

Dolan also denied Browne Sanders’ charge that she was forced to hire unqualified workers.

That was in response to her claim that, at the urging of Dolan, she had to create jobs for star guard Stephon Marbury’s cousins, Hassan Gonsalves and Tasheem Ward, though she considered them unqualified.