Birnbaum v. Whalen

Petitioner is the sole proprietor of the Abbott Manor Nursing Home providing care to medically indigent patients under the Medicaid program in the City of Buffalo.

During the year 1973 the State Department of Health conducted an audit of the books and records of petitioner’s nursing home for the fiscal years ending September 30, 1970 and September 30, 1971. In September of 1973 the auditors met with petitioner and his administrative assistant for the purpose of holding what was known as an "exit conference,” at which time audit adjustments were explained and petitioner was given opportunity to…