Mercure, J.
Petitioner was issued a license to practice medicine in New York in 1987. In 1993, the Department of Social Services excluded petitioner from the Medicaid program for a period of two years based upon affirmed findings that in the course of his treatment of 25 patients petitioner had submitted or caused to be submitted false claims for unfurnished and/or unnecessary services in violation of 18 NYCRR 515.2 (b) (1) (i) (a) and
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