A Newburgh boy was apparently shot dead in his home by another child in a twisted act of revenge for an earlier shooting involving the victim’s older brother, a source told The Post.

Friends and family identified the 11-year-old victim Saturday by his first name, Matthew.

Matthew was inside his family’s North Miller Street with three other kids, all under the age of 18, when the alleged killer — who was just 13 — allegedly pulled the trigger, Orange County DA David Hoovler told The Post Saturday.

“There were four people in the immediate area when the boy was shot,” Hoovler said.

An unregistered gun was found at the scene, he noted.

The shooter, who has not been publicly identified, has been charged with second degree murder. 7

Hoovler declined to discuss a motive in the fatal sh

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