It is hereby ordered that the judgment so appealed from is unanimously reversed on the law without costs and the petition is dismissed.
Memorandum: Petitioner commenced this CPLR article 78 proceeding seeking, inter alia, to annul the determination of the Administrative Law Judge (ALJ) that respondent properly reclassified the salary and benefit costs of nurse aide trainees as skilled nursing facility costs (see 10 NYCRR 455.37), rather
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