Petitioner operates two residential health care facilities participating in the Medicaid program. Petitioner's Medicaid reimbursement rates for the rate periods 1976 through 1981, at issue in this proceeding, were computed by the Department of Health (hereinafter DOH) on the basis of financial and statistical data supplied by petitioner for the base years 1974 through 1978 (see, 10 NYCRR 86-2.2). DOH provisionally computed the subject...
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