On March 1, 1979, the petitioner, a voluntary not-for-profit hospital, filed its 1978 uniform financial statement schedules with the New York State Department of Health in accordance with the mandate of section 2805-a of the Public Health Law. The uniform financial statements include a breakdown and department allocation of petitioner's costs and revenues for its fiscal year. In June, 1979, the petitioner learned that the respondent had promulgated regulations whereby respondent...
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