Appellate Division of the Supreme Court of the State of New York May 8, 1986 (Stuyvesant Polyclinic v. Axelrod)

OPINION OF THE COURT

Harvey, J.

Petitioner operates a free-standing ambulatory care facility in New York City. Prior to 1977, petitioner had never sought Medicaid reimbursement and, hence, had never filed a Medicaid cost report pursuant to 10 NYCRR 86-1.3.