If Mariah Carey is the Queen of Christmas, Sandra Bernhard is the doyenne of downtown snark on New Year’s Eve.

The actress and comedian was in top acerbic form — poking fun of designer Donna Karan’s pricey Urban Zen store — at her “Sandy’s Holiday Extravaganza: A Decade of Madness and Mayhem” show at Joe’s Pub. And she didn’t hold back the trademark snark, saying, “Barbra Streisand’s Christmas memories — I didn’t know she had any?”

Bernhard riffed on Karan’s Urban Zen, saying she did some holiday shopping there with pal Iman and “Karan met us with global love ideas and her sweeping new coffee table book, ‘African Twilight.’ ” The comic said Karan said her daughter Gabby “loves everything here, she comes in, she admires it.”

And we have to agree with Bernhard’s punchline because really is there “nothing more heartwarming at the holidays than stories about overprivileged children now in their 50s carting off rare artifacts from their parents’ house.”

The comedian, who’s 64, went on: “I’ve had it up to here with white ladies and their foundations in Africa!”

She unleashed a stream of observations laden with sarcasm, sweetness and scorn.

On her disastrous attempt at taking edibles with her 21-year-old daughter while watching “The Godfather,” she said she laughed her ass off at the horse’s head scene, but then stopped suddenly.

She had a string of fantastic zingers, including “Like the Dalai Lama said . . . the closing of Barneys is one of the greatest tragedies of mankind.” Bernhard also cracked on selling her Studio City, Calif., house: “[It’s] right around the corner from Hortense. Is that Hortense? No, she’s always that way.”

The ever-youthful Bernhard was back at the venue with her sold-out end-of-year show for the 10th year in a row.

Faces in the audience during the six-night run included Anderson Cooper, Andy Cohen, Robert Verdi, Marisa Acocella and André Leon Talley.