Katherine Luther Nursing Home, Inc. v. DeBuono

—Judgment unanimously reversed on the law without costs and petition dismissed. Memorandum: While the New York State Department of Social Services was conducting an audit in September 1994 of petitioner’s Medicaid reimbursement rates for the period April 1, 1988 through April 24, 1992, petitioner filed a rate appeal with the New York State Department of Health (DOH) pursuant to 10 NYCRR 86-2.13 (b) challenging the computation of its Medicaid reimbursement rate *974for that period. In November 1994 DOH accepted only a portion of that appeal, determining that six of 11 alleged errors “do not meet…