Appellate Division of the Supreme Court of the State of New York June 10, 1982 (Tibbets Health Care Facility v. Axelrod)

— Appeal from a judgment of the Supreme Court at Special Term (Prior, Jr., J.), entered February 20, 1981 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to annul a determination of the New York State Department of Health reducing petitioners’ Medicaid reimbursement rates because of their failure to timely file 1978 cost reports.