Petitioner is a not-for-profit corporation operating a 500-bed general hospital in New York City under a permit issued by respondent Commissioner of Health pursuant to Public Health Law § 2805. Prior to 1980, petitioner provided outpatient services in its acute care hospital complex. The Commissioner calculated separate Medicaid reimbursement rates for the acute care hospital and for the outpatient department (OPD). Certain indirect costs...
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