Westmount Health Facility v. Bane

OPINION OF THE COURT

Yesawich Jr., J.

Petitioner, a Warren County governmental residential nursing home, has been a Medicaid program participant since opening its doors in 1981. After conducting a field audit of petitioner’s 1981 through 1983 cost reports, the Department of Social Services (hereinafter DSS) issued a final report disallowing, inter alia, amounts petitioner paid into the Warren County self-insurance funds for unemployment insurance and workers’ compensation, and certain items of interest expense. Petitioner interposed written objections to the disallowances *131and in due course…