State of NY v. Shalala

MEMORANDUM OPINION

SCHEINDLIN, District Judge:

Plaintiffs New York State Department of Social Services (“NYSDSS”) and the State of New York (collectively “the State” or “Plaintiffs”) appeal from several decisions of the Departmental Appeals Board (“DAB”) of the United States Department of Health and Human Services (“HHS”). Plaintiffs seek judicial review of HHS’s denial of federal reimbursement for interest costs the State incurred in the acquisition of computer equipment and building space used by the State to administer several social service programs that are partly funded by the federal…