Clifford J. Levy and Michael Luo of The New York Times used state Medicaid data to find that "the program has been misspending billions of dollars annually because of fraud, waste and profiteering. A computer analysis of several million records obtained under the state Freedom of Information Law revealed numerous indications of fraud and abuse that the state had never looked into." Examples of the potential fraud include a dentist who billed for as many as 991 procedures a day and a Buffalo school that sent more than 4,000 students "into speech therapy in a single day without talking to them or reviewing their records." Medicaid fraud has turned into a $44.5 billion target and the Times investigation uncovered "numerous indications of fraud and abuse that the state had never looked into."