In Matter of Gross v. Perales (72 N.Y.2d 231), the New York State Department of Social Services (DSS) withheld $ 20 million from money due to a municipal social service agency as a penalty for prior unauthorized receipts. The agency commenced an Article 78 proceeding to annul that determination, alleging that an incorrect audit standard had been applied, but the State argued that any monetary recovery had to be obtained by way of a Court of Claims action. The Court of Appeals disagreed and held that, while large in amount, the claim for money damages was "incidental" to other relief being sought in the Supreme Court proceeding, explaining that if the threshold issue - whether DSS had acted arbitrarily and capriciously in applying a certain audit standard - was determined in the petitioner's favor, the agency would be entitled to reimbursement as a matter of law, whether or not a court directly ordered such payment. "Upon nullification of the underlying administrative action, the State had a statutory duty to reimburse the City" ( id, at 236). The high court determined that it was appropriate, therefore, for Supreme Court to take jurisdiction of the "incidental" demand for money damages, because if an award were made, the court would be "merely direct[ing] the State to fulfill its statutory duty" (id).