August. How did that happen?

My friends who aren’t American always marvel at the length of our summer break. “What do you do with your children for 12 weeks?” they ask in bewilderment.

Summer break just wouldn’t be the same if it were any shorter, I tell them. And each year I can’t believe how quickly it passes. There are still so many summery things I still haven’t done with my troops. I begin each summer with a mountain of ideas and energy — as well as the unrealistic notion that I have an unlimited amount of time.

With each additional child, I’ve become more and more dependent on lists. Sitting at the top of my desk is a notebook full of different lists. It seems that nothing gets done unless I write it down, and I’ve gotten into the habit of writing a to-do list each night before I go to bed. I refer to this ritual as Downloading My Brain.

Last night my download began with the routine 1. Change light bulb on bedside lamp 2. Make dentist appointment for the kids 3. Order contact lenses 4. Send birthday gifts that you owe for kids parties in June.

But then the list became focused on the summer activities that I need to do with my gang before Labor Day arrives. I got to no. 7 before hitting the pillow.

1. Pack a picnic and go to an outdoor concert. There is nothing like hearing live music in a casual setting. No one needs to be quiet or pay attention. Check out the listings at Bryant Park, Central Park, or parks all over the tristate area. It almost doesn’t matter what kind of music is playing. Bring a blanket and see who can spot the first star.

2. Take the gang to at least one Broadway show. During the school year it’s almost impossible to make a Wednesday matinee. Not so in August. This month you can also keep ’em up late for an 8 o’clock curtain. “Lion King,” “Wicked,” the Blue Man Group, “Hairspray,” “Mamma Mia,” even “Beauty and the Beast.” Make sure to listen to the music over and over before you go to see the show.

3. Get out the nets, roll up your pants, and go crabbing in the Long Island Sound. Be prepared to get filthy. Crabbing is an activity for boys and girls of all ages — adults included.

4. Take advantage of all your friends who have fabulous summer homes. This isn’t quite as calculating as sounds: Friends with great houses outside the city rely upon the company of more bona fide urban dwellers to fill up their guest rooms. Buy a great gift, pack a small bag, and leave all the heavy duty work to someone else.

5. Play miniature golf, drive go-karts, or try out your arm in a batting cage. Coney Island, Rye Playland, Flushing Meadows — yes, you can even survive day at Six Flags Great Adventure. If your children are young, you can get away with a few hours at Victorian Gardens at Central Park’s Wollman Rink.

6. Sleep out under the stars. Get out the tents and sleeping bags. Pack the hotdogs, buns, marshmallows, Hershey’s bars, and graham crackers. Bring jars and catch fire flies. Go hiking, swim in a cold lake, and try your hand at fishing. Putting up a tent and worming hook should be required know-how for all Big Apple offspring.

7. Visit someone who needs cheering up. There’s no better time to visit your great-aunt or your in-laws or your grandparents than in August. If no one in your family fits the bill, call and arrange to visit a nursing or old-age home with your children. Teach your children the power they have to light up a room.

If an item doesn’t make it onto my to-do list, in all likelihood it’s never getting done. But unfortunately, the converse isn’t true.That is, it doesn’t mean that if an item makes it onto my list will get done. At least this summer To- Do list is different from the other lists. After all, it doesn’t involve dragging my children to the dentist on a beautiful, balmy afternoon.