A top FDNY official says it’s “most definitely” acceptable to exclude a white firefighter from a ceremonial unit based solely on his skin color, The Post has learned.

Cecilia Loving, the department’s chief diversity and inclusion officer, is defending a decision to kick Lt. Daniel McWilliams — one of three firefighters in the iconic 9/11 Ground Zero flag-raising photo — off a color-guard procession so it would be all-black.

Loving testified at a state Divsion of Human Rights trial on McWilliam’s complaint that he was the victim of racial bias.

When McWilliams showed up at a 2017 memorial mass to honor deceased members of the Vulcan Society, a fraternal group of black FDNY firefighters, he was barred from holding a flag in the color guard.

Regina Wilson, then Vulcan Society president, asked McWilliams to “help in a different capacity” because he is not black.

Loving, who is black, testified there is nothing wrong with that.

“So, a request for an all-black color guard is not discriminatory?” McWilliam’s lawyer, Keith Sullivan, asked in the trial.

“No, it isn’t,” Loving replied.