Petitioner, Charles E. Sigety, is the owner and operator of the Florence Nightingale Nursing Home located in New York City and participates in the State's Medicaid program established pursuant to subchapter 19 of the Federal Social Security Act (US Code, tit 42, § 1396 et seq.). Under the Medicaid program, the State reimburses nursing homes for care rendered to eligible recipients. During the year 1975, the State Department of Health conducted an audit of the...
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