Respondents contend that Supreme Court erred in holding that 10 NYCRR 86-2.31 (a), promulgated in December 1991, could not be applied to petitioner's Medicaid reimbursement rates for the period 1989 through 1991. We reject this contention in light of recent case law from this Court which holds that application of the regulation to facilities' 1989 through 1991 rates constitutes impermissible retroactive ratemaking (see, Matter of New...
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