Andrew Cuomo’s coronavirus nursing home policy proves tragic.

The letter was heartbreaking as it recounted the death of an 88-year-old woman in a New York nursing home. But it was also angry and accurate about a strange New York policy that is ­fatally wrongheaded.

“I am wondering who will hold Gov. Cuomo accountable for the deaths of so many older people due to his reckless decision to place covid19 patients in nursing and rehabilitation homes,” the letter began. “I am writing as a daughter who lost her beautiful 88 year old mother who was receiving physical therapy at one such facility.”

The writer, Arlene Mullin, went on to recount examples of the governor promising to protect the elderly because of their known vulnerability. She noted that he named his stay-at-home order after his own mother, Matilda ­Cuomo, and talked several times about protecting her.

“My mother is not expendable and your mother is not expendable and our brothers and sisters are not expendable,” Cuomo said a month ago.

Mullin had another complaint, too — that the media never asked the governor about an order mandating that nursing homes admit and readmit patients who tested positive for the coronavirus, despite the extraordinary number of deaths among the elderly.

That drought ended Monday when The Post’s Bernadette Hogan asked about the policy at ­Cuomo’s daily briefing. His ­answer was stunning.

“That’s a good question. I don’t know,” the governor said.

He turned to Howard Zucker, the state health commissioner, who confirmed the policy, saying “if you are positive, you should be admitted back to a nursing home. The necessary precautions will be taken to protect the other residents there.”

The second part of Zucker’s answer is debatable, the first part is not. The disastrous results speak for themselves.