Appellate Division of the Supreme Court of the State of New York January 2, 1986 (Harr-Wood Nursing Home, Inc. v. Perales)

OPINION OF THE COURT

Yesawich, Jr., J.

Petitioner is a 120-bed skilled nursing facility in Oswego County. In the rate years involved, 1976 through 1979, the facility participated in both the Federal Medicare program and the joint Federal-State Medical Assistance program (Medi*537caid). The Medicaid program is a payor of last resort.