Gov. David Paterson’s tough talk on the state’s fiscal crisis and his battle with the state Legislature helped boost his once record-low approval rating among New Yorkers for the second consecutive month, a poll today found.

But Paterson remained far behind Attorney General Andrew Cuomo in a potential Democratic gubernatorial primary next year, the Siena College poll found, and a plurality of voters said that neither Paterson nor the Legislature is doing the “best job” to resolve the state’s budget problems.

Still, the poll found what Paterson has hoped: a steady rise in his popularity as he seeks a full, four-year term in 2010. Paterson is battling critics, and many in his own party, that he can shake his dismal poll numbers and secure the Democratic nomination for governor next year.

His favorable rating rose to 36 percent from 27 percent two months ago, the Siena poll found. But only 19 percent of voters would vote for the Democratic governor next year, while 65 percent say they prefer “someone else.” His job performance rating was a meager 23 percent positive and 76 percent negative.

“Although it is the best Paterson has done on this measurement since February, it is still more than than three-to-one negative,” said Siena poll spokesman Steven Greenberg. “This modest movement comes after a month-long public budget debate with the Legislature, and after the governor’s campaign aired five weeks of commercials.”

On Sunday, Paterson announced he will withhold 10 percent of payments to schools and cities because the state risks running out of money at month’s end, further creating a divisive atmosphere between him, lawmakers and special-interest groups.

But voters seemed unmoved to pick a winner in the budget fight in Albany. Twenty-three percent believed Paterson was doing the best job to resolve the state’s budget problems, and 19 percent each thought Democrats in the Legislature and Republicans in the Legislature were the “budget champions.”

Still, 26 percent of voters thought none of them were doing the best job.

Last December, Paterson’s favorable rating was 63 percent.Paterson’s recent jump in favorability came from unlikely blocs of voters: He’s up seven percentage points with Republicans and six percentage points with independent voters, while falling three percentage points with Democrats.

Paterson has narrowed the record high lead Cuomo had last month in a potential primary from 59 percentage points to 44 percentage points, the Siena poll found. Cuomo, who is expected to seek the Democratic nomination for governor, had a lead of 67 percent to 23 percent. Last December, Paterson had a 49 percent to 26 percent lead.

In a potential matchup against Republican candidate Rick Lazio, Paterson had a 42 percent to 40 percent lead. Last month, Lazio had a slim lead.

By a 59 percent to 37 percent margin, voters say the Legislature made the right choice in rejecting cuts in state aid to education and health care to close the current year deficit. Paterson wanted significant cuts to each.

The poll was conducted Dec. 6-9 to 665 New York registered voters. It has a margin of error of 3.8 percentage points.