DMN Management Services, LLC v. Daines

OPINION OF THE COURT

Garry, J.

Petitioners, limited liability companies who own and operate several residential health care facilities, participate in the Medicaid program (see 42 USC § 1396 et seq.; Social Services Law § 363 et seq.) and are prospectively reimbursed by the Department of Health for property and capital costs based on cost reports submitted by the facilities for a prior base period (see Public Health Law § 2808 [2-b] [f]; 10 NYCRR 86-2.10 [b] [1] [i]; [g]). Between 1999 and 2005, petitioners’ predecessor in interest filed a series of “negative” rate appeals (see 10 NYCRR…