City officials can’t account for 22,000 missing parking decals for people who are disabled, a new audit says.

That could lead to a black market for the placards — there are 100,500 total — giving people an illegal way to get around strict parking rules, Comptroller John Liu’s report said.

“Fraudulent permits are easily created using these seals,” Liu said.

But Department of Transportation officials deny the placards are missing, saying they kept lists of who has them.

“There is no evidence of any missing, misplaced or misappropriated disability-permit seals,” the DOT said in response.

Liu shot back that the agency should keep better records.