Ko, Andrew Z.

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Andrew Z. Ko



677 Broadway, Albany, NY 12207
P: 518-560-4025

111 Great Neck Road, Great Neck, NY 11021
P: 516-393-2200

Health Care


Albany Law School
(JD, summa cum laude, 2017)

Rensselaer Polytechnic Institute 
(B.S. Business Management, magna cum laude, 2014)

New York

U.S.D.C., Northern District of New York

U.S.D.C., Southern District of New York
U.S.D.C., Eastern District of New York

Super Lawyers – Upstate New York Rising Star (2021)

Albany County Bar Association
American Health Law Association
New York State Bar Association, Health Law Section

Andrew Ko joined Garfunkel Wild, P.C. as an Associate in 2021. He is a member of the firm’s Health Care, Corporate, and Compliance practice groups. He represents various healthcare providers on regulatory and transactional matters. He has represented providers with challenging audits conducted by the New York State Office of the Medicaid Inspector General (OMIG), the Office for People with Developmental Disabilities (OPWDD), and Centers for Medicare & Medicaid Services (CMS). During this representation, he has contested the statistical sampling and extrapolation methodology implemented to calculate the purported overpayments. He has also counseled clients on regulatory compliance issues, government investigations, and self-disclosures.

Prior to joining the firm, Mr. Ko worked as a health law associate for a regional law firm. He also was an Appellate Court Attorney at the State of New York Supreme Court, Appellate Division, Third Judicial Department, where he conducted legal research and drafted preliminary reports for the Court. While in law school, Mr. Ko was a judicial extern for Hon. Christian F. Hummel in the United States District Court, Northern District of New York, interned for the Claims Bureau at the Office of the Attorney General, and interned for the Innovations and Partnership group at the Research Foundation for the State University of New York.

During law school, Mr. Ko was the Executive Editor for New York Appeals of the Albany Law Review, a Dean Thomas Sponsler Honors Teaching Fellow, an octo-finalist in the Domenick L. Gabrielli Appellate Advocacy Moot Court Competition, and served as a teaching assistant in Contracts and Torts.

Mr. Ko received his J.D., summa cum laude, from Albany Law School. He earned his B.S., magna cum laude, from Rensselaer Polytechnic Institute in Business and Management.


  • Legal and Ethical Concerns of Telehealth and Telemedicine, 26 NYSBA Health L.J. 37 (2021)
  • Electronic Monitoring in Nursing Homes, Albany County Bar Association Newsletter 15 (March 2019)