A Queens teacher who collects a $100,000 salary for doing nothing spends time in a Department of Education "rubber room" working on his law practice and managing 12 real-estate properties worth an estimated $7.8 million, The Post found.

Alan Rosenfeld hasn't set foot in a classroom for nearly a decade since he was accused in 2001 of making lewd comments to junior-high girls and "staring at their butts," yet the department still pays him handsomely for sitting on his own butt seven hours a day.

In 2001, six eighth-graders at IS 347 in Queens accused Rosenfeld, a typing teacher who filled in for an absent dean, of making comments like "You have a sexy body," asking one whether she had a boyfriend and making others feel uncomfortable with creepy leers.

Because the Department of Education could not produce all the students as witnesses, he was found guilty in only one case. A girl testified that Rosenfeld stopped at her locker, where she was standing with a friend, and "said I love him because I talk to him so much."

A DOE hearing officer gave him a slap on the wrist -- a week off without pay -- for "conduct unbecoming a teacher." He was cleared to return to teaching.

Instead, Schools Chancellor Joel Klein has kept the scruffy 64-year-old in a Brooklyn rubber room, deeming him too dangerous to be near kids, officials said.

The DOE can't fire him.

"We have to abide by the union contract," spokeswoman Ann Forte said.

So Rosenfeld simply collects his $100,049 salary -- top scale for teachers -- plus full health benefits and the promise of a fat pension, about $82,000 a year if he were to retire today.

His pension will grow by $1,700 each year he remains. He could have retired at age 62, but he stays.

He has also accumulated about 435 unused sick days -- and will get paid for half of them when he retires.

With city teachers trying to negotiate a 4 percent pay hike, Rosenfeld stands to get the raise.

All this largesse comes as Mayor Bloomberg threatens to cut 2,500 teachers to help close a $4 billion budget gap.

Meanwhile, the multimillionaire Rosenfeld lords over the rubber room, where he is the oldest and most veteran of 100 teachers.

He reports promptly at 7:30 a.m. to the cavernous "reassignment center" on Chapel Street and spreads out at a table cluttered with used paper cups, plastic utensils, bags of food, news clippings and files.

He "smells like he hasn't taken a shower in months," an insider said.

A licensed attorney since 1973, Rosenfeld frequently talks on the phone to clients and other lawyers, insiders say.

"He's always working," one said.

City rules forbid staffers to conduct business on DOE time.

He refers to himself as "Dr. Rosenfeld" and often insults fellow teachers, calling them "losers" and "deadbeats."

He also doles out legal advice to his rubber roommates.

"He's very smart. He helps everybody in the room with their DOE cases and outside legal cases," a colleague said. "He doesn't charge them, but people buy him food, take him out to dinner."

He hung up when The Post reached him on his cellphone. Further calls to the cell got the greeting: "Hello, you have reached the law offices of Alan M. Rosenfeld."

Rosenfeld oversees a real-estate empire that includes family homes in Queens worth an estimated $7.8 million, according to city records.

The Post found he holds the deeds to 12 properties, mostly one-, two- and three-family homes in Forest Hills, Rego Park and Glen Oaks.

He co-owns a three-family brick home on 67th Road in Rego Park with a market value of $1 million, records show.

A $674,000, two-story building on Saunders Street in Rego Park is listed as his address and has a shingle outside marked "Alan M. Rosenfeld, Attorney at Law." A smaller shingle underneath reads, "Lic. Real Estate Broker."

After joining the DOE as a substitute 41 years ago in 1968, he went full time in 1970, teaching at several Queens elementary and middle schools until the 2001 charges.

The DOE responded to questions about Rosenfeld in a statement, saying Klein had ordered "a handful" of such teachers to stay out of classrooms because they posed a risk to kids.

"This is not an ideal system, but given the realities of cumbersome state laws and the union contract, we need to balance our obligation to safeguard children with our legal obligation of fairness to teachers," it reads

‘Rubber’ baron

Alan Rosenfeld, 64, has parlayed disgrace into a multimillion-dollar empire:

* He has made $700,000 in taxpayerfunded salary in eight years — with no job but to sit in a DOE “rubber room.”

* He makes top scale for city teachers — $100,049 a year — and is entitled to raises.

* He owns 12 properties in Queens with an estimated total market value of $7.8M.

* With his perfect attendance, he has accumulated 435 unused sick days. When he retires, he is paid for half.

* The 41-year veteran could collect a basic pension of $82,000 a year if he retired today.

* His pension grows $1,700 each year he puts off retirement.