NEW YORK – Once upon a time, Miami Heat-New York Knicks would have meant something at this point in the season. On March 26, it only meant that one awful team played another. As the two teams are a collective 32-108, playoff tickets are not going on sale any time soon. Only a Miami-Seattle match-up, with a combined 111 losses, would provide worse basketball.

It’s only fitting then, that a game story not be written. Other than stating that the Heat required three treys in the final minute of regulation, before losing to the Knicks, 103-96 in OT at the Garden, this is not worthy of a recap.

Instead, it remains the continuing saga of two losing teams, on the southern of the Eastern Conference. Miami [13-58] has already sunk to the depths of the entire NBA, while New York, and their stellar .271 winning percentage, is a believable Bottom Five team.

So, naturally, the topic wasn’t so much about winning, as it was about losing intentionally.

“I don’t understand why anyone would make a story of [a last-place purposely losing]. That has been going on since the lottery has been in effect,” said Pat Riley, the Heat coach, and finalist for enshrinement into the Hall-of-Fame.

“We’re 25 games out of a playoff spot [actually 17]; for us, it’s about the future. We’ve got guys who are legitimately hurt. We got two league exceptions to bring [replacement] players in. But, at the end of the year, the process has always about been taking a look at the younger players –at least, until the league changes it. That’s not tanking; that’s looking at these guys, and seeing what kind of decisions will be made.”

Miami nipped Milwaukee, 78-73, on Monday, to snap a four-game losing streak. Its only two victories in the last 14 games have been against the Bucks.

Riley’s hand, and youth movement, was challenged as the injury list blossomed throughout the season. Jason Williams, their latest casualty, will miss a week with a right thumb injury, joining Udonis Haslem [ankle], Alonzo Mourning [knee], Dwyane Wade [knee] and Dorell Wright [knee], each of whom are out for the season. Shawn Marion [back] was also out for this game.

“One of the most difficult challenges that an NBA coach has –when their team is out of the playoff picture- is to keep them motivated,” said Isiah Thomas. “At which point, some of the younger players will get to make their way into the league.”

There would have been historic significance had the Knicks lost. New York has never lost eight consecutive games at MSG in one season. And, if they hadn’t beaten the Heat during a rare road win on March 12, it would’ve established a single-season record with 13 consecutive losses.

On Monday, vs. New Jersey, New York [20-51] matched its franchise record with seven straight defeats at the Garden. The loss prevented the Knicks from sweeping the Nets since producing a 3-0 mark during the lockout-shortened 1998-99 season.

As it is, New York established a new distinction inside its present home. Before this building was completed in 1968, the Knicks hadn’t lost seven straight since 1963.

New York has already lost eight consecutive games here, but that reign of error bridged two seasons [March 28-Nov. 9] during the 1985 calendar year.

Its latest losing streak ended at five, largely because Miami’s team was hurting so badly that they started the fourth quarter with five players who were in the D-League when the month began. The Knicks, winners in five of the six against Heat, now need to win three of its remaining 11 games to avoid the first 60-loss season in its 62-year existence.

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