—[*1] Orseck Law Offices, PLLC, Liberty, N.Y. (Gerald Orseck and Kirk Orseck of counsel), for appellants.

Norton & Christensen, Goshen, N.Y. (Henry N. Christensen, Jr., of counsel), for respondent.

In a proceeding pursuant to Business Corporation Law § 1104 for judicial dissolution of a corporation, Benjamin S. Schwartz, Isaac Gottlieb, and County Conduit Corp. appeal, as limited by their brief, from so much of a judgment of the Supreme Court, Orange County (Horowitz, J.), dated July 25, 2006, as, upon confirming a Referee's report, is in favor of the petitioner and against them in the principal sum of $281,953.85.

Ordered that the judgment is affirmed insofar as appealed from, with costs.

"The report of a Referee should be confirmed whenever the findings are substantially supported by the record, and the Referee has clearly defined the issues and resolved matters of credibility" (Thomas v Thomas, 21 AD3d 949, 949 [2005] [internal quotation marks omitted]; Matter of Smiros v Lopez, 251 AD2d 587 [1998]). Here, the Referee's findings regarding the value of the subject real property are substantially supported by the record and will not be disturbed.

The appellants' remaining contention is without merit. Spolzino, J.P., Florio, Angiolillo and Dickerson, JJ., concur.