LAHTINEN, J.
Petitioner, a nursing home in Fulton County, challenges on several grounds a determination of respondent Commissioner of Health that it received a total of about $200,000 in overpayments of Medicaid reimbursements during the five years from the beginning of 1997 to the end of 2001. During the base year (1983) used for reimbursement calculation (see 10 NYCRR 86-2.10 [b] [1] [i]), petitioner reported ancillary service costs for laboratory services...
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