
    In the Matter of Jerrold D. Ziman et al., Respondents, v New York State Division of Housing and Community Renewal, Appellant, and Robert Walker et al., Intervenors-Appellants.
    Argued April 26,1990;
    decided May 31, 1990
    
      APPEARANCES OF COUNSEL
    
      Richard Hartzman and Dennis Hasher for appellant.
    
      John H. Teschner for intervenors-appellants.
    
      Sam Kazman and Bruce Levinson for respondents.
    
      Martin J. Heistein and Andrew Schepard for Rent Stabilization Association of New York City, Inc., amicus curiae.
    
    
      Carol S. Keenan, Ronald A. Zumbrun, Edward J. Connor, Jr., and R. S. Radford for Pacific Legal Foundation, amicus curiae.
    
   OPINION OF THE COURT

Order affirmed, with costs, for reasons stated in the memorandum of the Appellate Division (153 AD2d 489). We add only that, in view of the unrefuted evidence of hardship, including two unchallenged audit reports prepared by DHCR’s own Accounting Division, it was not improper for the Appellate Division to remit the matter to DHCR with instructions to grant the petition.

Concur: Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa.  