"This is a black day for the UN," Netanyahu said. "Instead of pointing out the fact that Hamas made hostages of Gaza children when it fired from kindergartens... the UN chooses once again to preach at Israel."
"Evidently there is no limit to hypocrisy," he said in a statement.
Ban on Thursday urged the Quds occupying regime to protect the lives of Palestinian children, who bore the brunt of last year's Israeli military operations against the Gaza Strip.
"Last year was one of the worst in recent memory for children in countries affected by conflict," the UN chief said, adding he was "deeply alarmed at the suffering of so many children as a result of Israeli military operations in Gaza last year."
He made his remarks as the United Nations issued a new report highlighting what Ban called "unprecedented challenges for children in conflict zones around the world," AFP reported.
The UN secretary general said that last year was particularly lethal for children in Gaza, where more than 500 died.
The United Nations says the Israeli army was responsible for strikes on buildings where civilians were sheltering during the conflict.
At the height of the Gaza conflict, some 300,000 displaced Palestinians were sheltering in some 91 UN schools, several of which were hit by Israeli strikes.
"I urge Israel to take concrete and immediate steps, including by reviewing existing policies and practices, to protect and prevent the killing and maiming of children, and to respect the special protections afforded to schools and hospitals," said Ban.
Last year's Zionist aggression killed 2,200 Palestinians, mostly civilians.