Institutional Cost Reports (ICRs) for Article 28 Facilities


An Institutional Cost Report (ICR) is required to be filed by all Article 28 hospitals with the New York State Department of Health (DOH) annually. This report includes both expenses and revenues of the provider, as well as statistical information.

Internally, the reports are used to develop Medicaid rates, assist in the formulation of reimbursement methodologies, analyze trends, and develop fiscals.

A portion of the 2010 ICR is based upon the same worksheets as required by the Medicare 2552-96 report; other exhibits were designed by DOH specifically.

Data Collection Method

Under Department of Health (DOH) regulations, (Part 86-1.2), Article 28 hospitals are required to file financial and statistical data with the department annually. The data filed is part of the Institutional Cost Report (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.

Hospitals upload the required ICR data file to a designated, secure, Department of Health website. All ICRs under these Datasets have been desk edited by the DOH.

Glossary of Terms, Acronyms and Abbreviations

To assist in the reading and understanding the ICR, a glossary of terms, acronyms and abbreviations have been created.


The ICR is a comprehensive compilation of exhibits that have been modified over time that users should consider when using the ICR dataset. It is possible that data is updated subsequent to posting on this website; therefore the data could become obsolete. To get the details related to the exhibits and data elements, please refer to the blank ICR form, the ICR Table of Contents, the ICR Instructions and the Glossary of Terms, Acronyms, and Abbreviations which are in the Supporting Information section of Metrix.