Petitioners are 18 New York hospitals governed by the Public Health Law and regulations promulgated thereunder. At issue in this litigation are petitioners' reimbursement rates calculated under a "maintenance of effort" (hereinafter MOE) formula providing for reallocation of bad debt and charity care (hereinafter BDCC) pool funds for rate years 1983 to 1987. This reallocation involves the recoupment...
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