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MATTER OF TIBBETS HEALTH CARE FACILITY v. AXELROD

88 A.D.2d 1051 (1982)

In the Matter of Tibbets Health Care Facility et al., Appellants, v. David Axelrod, as Commissioner of The Department of Health of the State of New York, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

June 10, 1982

Department of Health (DOH) regulations require residential health care facilities such as petitioners to submit cost reports within 120 days after the close of the reporting year (10 NYCRR 86-2.2 [b]). Cost reports for the calendar year 1978 were due April 30, 1979. Although they were granted an extension to file to May 25, 1979, petitioner Tibbets Health Care Facility did not submit its reports until September 28, 1979 and petitioner Woodland Nursing Home Corporation filed...

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