DECISION ORDER
ORDERED that the order is reversed insofar as appealed from, on the law, without costs or disbursements, and the matter is remitted to the Supreme Court, Nassau County, for further proceedings consistent herewith.
In this matter, where there are disputed issues of material fact relevant to the determination of the proceeding, including, but not necessarily limited to, the circumstances surrounding the sale of a compressor and the effect that any allowed set-off might have on the calculation of interest, a hearing is required ( see CPLR 5239).
KRAUSMAN, J.P., SCHMIDT, MASTRO and RIVERA, JJ., concur.