In Krauskopf v. Perales (139 A.D.2d 147, 530 N.Y.S.2d 667 [1988]), the Court determined that inpatient psychiatric services are eligible for 100% State share reimbursement, after deduction of any federal share, if the individuals receiving the services are on the Office of Mental Health (OMH)/Office of Mental Retardation and Developmental Disabilities (OMRDD) master file of persons discharged from an OMH psychiatric center or an OMRDD developmental center between April 1, 1971 and December 31, 1992 who had 90 or more cumulative days of inpatient treatment. The State has offered no rational explanation as to what individuals on the State's exhibit A list meet or do not meet the definition of "mentally disabled." The State has not presented any evidence to diminish their responsibility to pay 100% for the treatment of the mentally disabled as required by the Turnover Statute. Social Services Law 368-a (1) (h) was established as an effort to reimburse and assist local counties from the burdens created by the State's deinstitutionalization policies (see, Krauskopf v. Perales, supra at 152-153).