The Institutional Cost Report (ICR) is a uniform report completed by New York 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. 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 this site. The data posted as edited contains desk edit adjustments by DOH personnel. In 2009, this information was not audited; however effective with the 2010 ICR, all ICRs will be audited by a Certified Public Accounting Firm annually.