Neither expert testimony nor an actual accounting of all claims paid was offered by petitioner to rebut the presumption of validity that adheres to the statistical sampling method utilized by respondent in determining the amount of the overpayments (18 NYCRR 519.18 [g]). Petitioner failed to rebut the presumption of accuracy that adheres to respondent's computerized record of services ordered by petitioner (18 NYCRR 519.18 [f]), nor will respondent's rejection of petitioner...
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