Opinion
November 16, 1994
Appeal from the Supreme Court, Erie County, Joslin, J.
Present — Pine, J.P., Balio, Callahan, Davis and Boehm, JJ.
Judgment unanimously reversed on the law with costs and petition dismissed. Memorandum: Petitioner failed to exhaust its administrative remedies with respect to the arguments set forth in its CPLR article 78 petition. Thus, Supreme Court lacked authority to consider those arguments (see, Matter of Nelson v Coughlin, 188 A.D.2d 1071, appeal dismissed 81 N.Y.2d 834). Were we to reach the merits, we would agree with the determination of the Administrative Law Judge (see, Harr-Wood Nursing Home v Perales, 113 A.D.2d 535; see also, Rego Park Nursing Home v Perales, 206 A.D.2d 781).