Fort Tryon Nursing Home v. Axelrod

— Appeal from a judgment of the Supreme Court at Special Term (Cobb, J.), entered October 28,1983 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondents’ motion to dismiss the petition for failure to timely exhaust administrative remedies.

Petitioner, a residential skilled nursing facility located in New York City, submitted a 1973 cost report to the New York State Department of Health in August of 1974. The report, certified by petitioner’s operator, indicated that the building and fixed equipment of the facility were provided under a non-arm’s length…