Andrew Z. Ko

Senior Attorney
Andrew Z. Ko

Andrew Z. Ko

Senior Attorney

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Andrew Ko joined Garfunkel Wild, P.C. in 2021. Andrew 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, Andrew 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, Andrew 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.

Andrew Ko joined Garfunkel Wild, P.C. in 2021. Andrew 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, Andrew 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, Andrew 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.

Education
J.D.,
Albany Law School,
2017,
  • summa cum laude
  • Executive Editor for New York Appeals of the Albany Law Review
,


B.S.,
Rensselaer Polytechnic Institute,
2014,
  • magna cum laude
  • Business and Management
,
Bar Admissions

New York

Court admissions

U.S. District Court: Northern District of New York

U.S. District Court: Southern District of New York

U.S. District Court: Eastern District of New York

AWARDS & RANKINGS
  • Best Lawyers in America® Ones to Watch – Corporate Law (2023-2025) and Health Care Law (2024-2025)
  • Super Lawyers – Upstate New York Rising Star (2021-2024)
  • NYSBA House of Delegates for the Third Department (2022)