This version of the Institutional Cost Report (ICR) has been audited by a Certified Public Accounting Firm. The ICR is a uniform report completed by New York State hospitals to report income, expenses, assets, liabilities, and statistics to the Department of Health (DOH). Under DOH regulations, (Part 86-1.2), Article 28 hospitals are required to file financial and statistical data with DOH annually. The data filed is part of the ICR and is received electronically through a secured network. This data is used to develop Medicaid rates, assist in the formulation of reimbursement methodologies, and analyze trends. For more information, check out: http://www.health.ny.gov/facilities/hospital/index.htm