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.