Per Curiam.
Petitioner, a not-for-profit hospital in the Village of Coopers-town, Otsego County, is reimbursed for services rendered to eligible Medicaid and Medicare patients at rates determined by respondent Commissioner of Health pursuant to Public Health Law § 2807. Reimbursement rates are computed for a given period on the basis of actual costs experienced by a facility in a previous "base" year. However, the extent to which such costs are utilized for rate...
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