Petitioner is a licensed residential health care center facility participating in the Medicaid program, a joint Federal-State grant-in-aid program, established pursuant to subchapter 19 of the Federal Social Security Act (US Code, tit 42, subdch 19, § 1396 et seq.). In order to participate, petitioner executed a "Provider Agreement" with New York State under section 1396a (subd [a], par [27]) of title 42 of the United States Code whereby it agreed to provide nursing...
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