Mercure, J.P.
In this CPLR article 78 proceeding, petitioners challenge respondents' computation of Medicaid reimbursement rates during 1983 through 1985 for petitioner New York Foundling Hospital, Inc. (hereinafter petitioner), which operated a residential health facility for impoverished children at that time. The proceeding was initially commenced in 1994 against the Department of Health (hereinafter DOH), the Division of Budget and the Department of Social Services...
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