Where do you typically find errors made by landlords? Mistakes happen! It is not at all unusual for landlords to make errors in calculating operating expenses and taxes, or in preparing reconciliations and/or invoices for their tenants. Typically, common errors fall into one of three categories: 1.  Human Mistake 2. Landlord oversight of specific lease provisions that may differ from the building’s "standard lease" 3. Landlord interpretation; sometimes, a landlord may intentionally be overly aggressive in interpreting the lease provisions and property accounting methods included in a lease Mistakes can be made in a multitude of ways: they may be as simple as a mathematical calculation error or more complicated, such as where lease wording must be interpreted to determine the treatment of an expense. Mistakes can fall into many different categories such as real estate taxes, utilities, janitorial services, landscaping, repairs and maintenance, or capital improvements. They can include service contracts, such as those to keep the building clean, maintain the HVAC, or service the elevators. Mistakes can be made in more sophisticated ways, such as determining management fees, reconciling property taxes, or "grossing-up" expenses based on occupancy. Please see the section entitled "Case Studies" for specific examples of our past audit successes, detailing exactly what mistakes were found, and how much money was recovered for our clients.