Long Island College Hospital v. New York State Department of Health

*371OPINION OF THE COURT

Elliott Golden, J.

In this CPLR article 78 proceeding, petitioner seeks to recover the income earned on its "Sinking Fund” and on its "Depreciation Construction Funds” that respondents set off against Medicaid reimbursement due petitioner for the years 1985,1986 and 1987.

Initially, the court will consider the validity of petitioner’s alleged 1985 appeal to the Department of Health, the first step of petitioner’s exhausting its administrative remedies prior to instituting this article 78 proceeding.

Respondents contend that "Petitioner did not timely appeal the calculation of…