In Matter of Amsterdam Nursing Home Corp. (1992) v. Daines, 68 A.D.3d 1591, 892 N.Y.S.2d 608 [3d Dept., 2009] the petitioning nursing homes were notified by the New York State Department of Health that their adjusted Medicaid reimbursement rates would include an offset for the subsidy they would receive from the federal government for prescription drugs for Medicaid eligible recipients. A high-ranking official of the Department of Health stated that the petitioners should file administrative rate appeals with regard to the offset, which they did. Over a year later, the Department of Health ruled that the rate appeal procedure, which is limited to review of computational errors or errors in the submission of fiscal or statistical data, was inapplicable to the Medicaid prescription drug offset, by reason that the latter was a challenge to the methodology used in calculating the reimbursement rate, for which direct review was available under CPLR Article 78. The petitioning nursing homes thereafter commenced a CPLR Article 78 proceeding, which was dismissed as untimely (see id.).