2024 Nursing Home Cost Report Deadline Nears

(July 22, 2025) Nursing home members should keep in mind that the 2024 Nursing Home Medicaid Cost Reports along with the required operator and Certified Public Accountant (CPA) certifications are due July 31, 2025. In addition, those with related parties must email related party audited financials to RHCF-HCS@health.ny.gov for the report to be considered filed (please include facility name and seven-digit Opcert in the subject line). The Dear Administrator Letter (DAL) is available here (note that the Department of Health (DOH) made a minor correction to the software in early June). The DAL stresses that the use of third-party Cost Report software is NOT acceptable and may cause errors. If the use of third-party software causes the Cost Report to load incorrectly, DOH will deem it not filed, and the provider may be subject to penalty.

We urge members, especially those with new Administrators or financial staff, to ensure that they have the necessary Health Commerce System (HCS) permissions in place as soon as possible to allow for the timely submission and certification of the report. Please ensure that all schedules of the report, both capital and operating, are accurate and complete, as they could impact Medicaid reimbursement and may be used to gauge compliance with minimum spending requirements (i.e., the “70/40/5 statute”). General information is available here. While DOH has not suggested that it would or would not entertain extensions, members who have concerns about being able to meet the deadline should email the Department at nfrates@health.ny.gov without delay.

Contact: Darius Kirstein, dkirstein@leadingageny.org, 518-867-8841