New York Times | Every year, more than 200,000 students with disabilities in New York City receive mandated special education services, including physical and speech therapy. It carries a significant cost to the city — hundreds of millions of dollars annually — although most of it can be reimbursed by Medicaid.

But the city’s Department of Education failed to seek reimbursement for at least $431 million from mid-2023 to mid-2025, according to a new audit by the city’s Office of the Comptroller. The department either lacked the proper documentation to be reimbursed or did not request repayment, missing out on substantial money at a time when city agencies have been asked to trim budgets and find new revenue.

Randi Levine, the policy director at Advocates for Children of New York, a research and legal group, said that every year, thousands of students in New York City complete the school year without receiving a single session of their mandated services.