Ordered that the judgment is affirmed, with costs.
The rate at which the petitioner, a nursing home, receives payment for Medicaid patients is determined by the Commissioner of Health of the State of New York (hereinafter the Commissioner), pursuant to Public Health Law § 2807, in accordance with the guidelines set forth in 10 NYCRR subpart 86-2 (see, Matter of Bethany Nursing Home & Health Related Facility v Axelrod,
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