Mikoll, J.
This matter comprises four separate CPLR article 78 proceedings challenging respondents' implementation of Public Health Law § 2808 (14), enacted to reduce State Medicaid expenditures by limiting administrative and fiscal costs of nursing homes for the period April 1, 1995 through March 31, 1996. Petitioners are owners and operators of 10 free-standing and five hospital-based not-for-profit residential health care facilities aggrieved by the calculation...
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