FOR ALL THE MONEY George Steinbrenner spends on whatever it takes for his Yankees to win World Series titles, it appears the billionaire should spread the wealth and purchase a calculator for the league office.

First reported by yesterday, the Major League Baseball Players Association sent letters to Yankees players in regards to an accounting mistake that will force some to pay back $15,023 from their shares of World Series winnings.

In defeating the Phillies in six games last fall, the Yankees divied up $21.27 million, with full shares going to 46 coaches and players (who each received a record $365,053).

But the letter from the MLBPA informed full-share recipients that three people - two trainers and a player - were not allocated the correct share, hence the recall of appropriations.

This also nullifies the amount as a record share. Once revised, the total doesn't surpass the $362,173 given to full-share members of the St. Louis Cardinals in 2006.

It's an embarrassing mistake, but realistically, what's $15,000 to guys like A-Rod and Jeter?

Red-hot slapshot

If the Flyers ever get desperate for a sniper, we think we might know a guy.

Yesterday during a fourth-period gym class at Downingtown Middle School, a male student playing floor hockey hit a slapshot that nailed a fire alarm, sparking a school evacuation.

A seventh-grade teacher at the school told the Daily News that roughly 1,500 students, teachers and other faculty members stood outside for more than 30 minutes while police and fire crews conducted a thorough inspection.

"I have been teaching here for almost 10 years and have never experienced that before," said the teacher. "It was quite an event."

Net gains

To put fans in the seats, the struggling New Jersey Nets have combined with Roni Deutch Tax Center to offer free income tax returns to state residents 18 and older who attend their home game Friday night against Orlando. Talk about getting somethin' for nothin'.

- Kerith Gabriel