N.Y. Comp. Codes R. & Regs. tit. 10, § 86-4.14
(a) Reimbursement rate ceilings for the administrative cost center, the patient transportation cost center and for comparable patient care cost centers shall be established for facilities. Comparable patient care cost centers shall include, but not be limited to, the following:
(4) therapy services cost centers.
For a facility which provides limited primary medical care services as defined in section 86-4.13(b)(2) of this Subpart, the administrative and patient care costs incurred by the facility to provide such limited primary medical care services shall be excluded from the costs used to determine the ceilings for the facility's peer group. Reimbursement specific to limited primary medical care services will be established for the facility. The ceilings on costs related to limited primary medical care services will be determined based on the cost experience of facilities which provide limited primary medical care services.