Sorry about that, I know nothing about education so I'm mostly trying to start a conversation here. Given those numbers, we should expect $12,000 per pupil to

Sorry about that, I know nothing about education so I'm mostly trying to start a conversation here. Given those numbers, we should expect $12,000 per pupil to go towards special ed (let's assume 10% need it) and $12,000 per pupil to go towards teacher salaries, and $12,000 for overhead. With that $12,000, shouldn't NYC still have class sizes of ~10-12, assuming teachers make $120K a year (which is high, but perhaps not unfeasible considering NYC being fairly pro-public sector union and high cost of living)? This also implies that the average cost per one special-ed student is $120K per year, which is very high, but fairly understandable given the needs you mentioned. In fact, special-ed teachers (assuming few-to-one class sizes) may make comparatively less than regular teachers given the need for aides. Also $12K per pupil on overhead also makes sense, assuming a high cost for maintenance / repair, plus administrative salaries being higher than in other parts of the country. This (again, very uninformed, back-of-the-envelope analysis) implies that policy objectives should focus on reducing special-ed costs while increasing quality of education, figuring out why we don't have smaller class sizes, and potentially reducing overhead (which I thought would be the most wasteful sector, but actually seems small in comparison).