OPINION OF THE COURT
PETERS, J.P.
In 1999, claimant was approved by the Department of Health (hereinafter DOH) to operate as a licensed diagnostic and treatment center and thereafter provided services to Medicaid recipients under defendant's Medicaid program. As a newly approved provider without cost experience, claimant initially received a "budgeted" rate of reimbursement per threshold patient visit based on its projected costs. Pursuant to DOH regulations...
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