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.