Determination unanimously confirmed and petition dismissed without costs.
Memorandum:
Petitioner seeks review of a determination by respondent concerning Medicaid reimbursement rates for petitioner.
Respondent correctly used the base year 1978 in determining the reimbursable rate of capital costs for 1981-1982 (see, Public Health Law § 2807 [2] [b]). Although petitioner did not commence operations in its new facility until May 1978, respondent...
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