NAMER v. 152-54-56 W. 15TH ST. REALTY CORP

The report of a referee should be confirmed if the findings therein are supported by the record. ( Matter of Holy Spirit Assn. v Tax Commn., 81 A.D.2d 64.) As the court declared in that case: "Generally, New York courts will look with favor upon a Referee's report, inasmuch as the Referee, as trier of fact, is considered to be in the best position to determine the issues presented." ( Supra, at pp 70-71.) There is ample basis in the record for the referee's findings in connection with the instant matter, and Special Term did not state that it found anything in the record contrary thereto. Consequently, the referee's report should have been confirmed in its totality.

Concur — Kupferman, J.P., Carro, Fein and Milonas, JJ.