Summit Park Hospital is a Rockland County public hospital which cares for the chronically ill and participates in the Medicaid program. The hospital timely submitted cost reports for the years 1973, 1974 and 1975, and Blue Cross/Blue Shield of Greater New York conducted the required audits on site within one year of each filing (see, 10 NYCRR 86-1.8 [b]). These audits were then forwarded to respondent for review. By letter dated...
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