Institutional Cost Report Audit Fee Schedule

The regulations pertaining to the audit of the ICR can be found in the New York Codes, Rules and Regulations, Title 10, Part 86-1.4. The regulations are available on the Department of Health's website here.

The below fee schedule provides for the submission of up to 2 versions of each years ICR to the Department of Health. Submissions over the 2 provided will require an additional fee for each additional submission of 50% of the original fee assessed.

Hospital Total Costs Annual Fee
Less than $50M $5,000
> $50M - $100M $7,500
>$100M - $300M $10,000
>$300M - $700M $15,000
>$700 - $1.0B $20,000
>$1.0B - $1.5B $30,000
>$1.5B $40,000