Independent site. Data from NYC Open Data; not affiliated with the City of New York.

NYC Property Factsfree public-records reference

166 5th Avenue, Midtown South-Flatiron-Union Square, Manhattan, NY 10010

BBL 1008230042 (Borough 1, Block 823, Lot 42) · BIN 1015536 · Last updated: · Midtown South-Flatiron-Union Square · ZIP 10010

Summary · as of November 9, 2026

166 5th Avenue (Manhattan, NY 10010; tax lot BBL 1008230042) is an office building (building class O6: office building (subtype O6)), built around 1910, on a 3,120 sq ft lot zoned C6-4M. City tax records list the owner as 166 FIFTH AVENUE,LLC. The Department of Finance's final market value for tax year 2027 is $7,345,000. As of November 9, 2026, NYC Open Data shows six DOB jobs with a permit issued but no sign-off, two active DOB violations, two active ECB violations and two OATH tickets with an unpaid balance. There were three 311 requests in the past 12 months and no HPD complaints since 2019. (Source: NYC Open Data — DOB, HPD, OATH, DOF, DCP and ACRIS datasets — compiled by NYC Property Facts.)

Owner of record
166 FIFTH AVENUE,LLC
Building class
O6 · Office building
Year built · units
1910 · 0 res.
Lot area · zoning
3,120 sq ft · C6-4M
Market value (DOF)
$7,345,000 FY2027
Last priced deed
—
BBL
1008230042
BIN
1015536

How to cite: NYC Property Facts, “166 5th Avenue, Manhattan, NY 10010 (BBL 1008230042)”, data as of 2026-11-09, https://nycpropertyfacts.com/ny/manhattan/166-5th-avenue-1008230042. Source: NYC Open Data.

Lot & building

Basic facts about the tax lot and building from the city’s PLUTO database.

Owner (as listed by the city)
166 FIFTH AVENUE,LLCThe owner name on the city’s tax records. It can lag behind recent sales and is often an LLC.
Building class
O6 – Office building (subtype O6)The Department of Finance’s category for what kind of building this is.
Land use
Commercial & officeCity Planning’s broad category of how the lot is used.
Year built
1910Often an estimate for older buildings.
Floors
7
Units
0 residential / 7 totalResidential units are apartments; total includes stores and offices.
Buildings on lot
1
Lot size
3,120 sq ft (26 ft × 120 ft)
Building floor area
14,083 sq ft (incl. 14,083 sq ft commercial)
Zoning
C6-4M, C6-4AThe zoning district sets what can be built and used here. Commercial district.
Built vs. allowed density (FAR)
4.51 built / 10.00 max residentialFloor Area Ratio = building floor area ÷ lot area. If built FAR is below the maximum, zoning may allow more floor area (other rules apply).
Historic district
Ladies' Mile Historic DistrictExterior changes in a historic district need Landmarks Preservation Commission approval.
Identifiers
BBL 1008230042 (Borough 1, Block 823, Lot 42) · BIN 1015536BBL identifies the tax lot; BIN identifies each building (from DOB/HPD/footprint records).

Source: PLUTO (Dept. of City Planning) — city dataset updated 2026-08-24; last loaded 2026-11-09; Building Footprints — city dataset updated 2026-11-08; last loaded 2026-11-08

Tax assessment

How the Department of Finance values this lot for property tax.

Market value (tax year 2027, final roll)
$7,345,000The Department of Finance’s estimate of value for tax purposes. It is not an appraisal and is often far from the sale price.
Assessed value
$3,305,250The portion of market value that taxes are calculated on (capped by law for small homes).
Taxable value (final)
$3,148,890Assessed value minus any exemptions.
Tax class
Tax class 4 – commercial / industrial
Tax yearRollMarket valueAssessed valueTax class
2027Final$7,345,000$3,305,2504
2026Final$8,044,000$3,619,8004
2025Final$6,976,000$3,139,2004

Source: DOF Property Valuation and Assessment Data — city dataset updated 2026-09-14; last loaded 2026-11-09

Sales & deed history 4

Deeds recorded with the City Register (ACRIS). A deed transfers ownership. A $0 or very low price usually means a transfer between related parties, an estate, or a refinance-related transfer, not a market sale. This is not a title search; mortgages, liens and other documents are not shown.

DateTypePriceSeller (grantor)Buyer (grantee)Doc ID
1999-12-28DEED$0 / not statedZamel, Anwar166 Fifth Avenue, LlcFT_1890006947089
1983-01-28DEED$0 / not statedAbramowitz, William; Abramowitz, Richard; Abramowitz Investmtco.; Abramowitz, Fay; Abromowitz, StevenZamel, AnwarFT_1230000023323
1980-06-19DEED$0 / not statedGusfay Realty IncAbramowitz, Steven; Abramowitz, Richard; Abramowitz, William; Abramowitz, FayFT_1480008626848
1968-02-06DEED$0 / not statedRobo Realty CorpGusfay Realty IncFT_1270008686127

Source: ACRIS Real Property Master — city dataset updated 2026-10-08; last loaded 2026-11-09; ACRIS Real Property Legals — city dataset updated 2026-10-08; last loaded 2026-11-09; ACRIS Real Property Parties — city dataset updated 2026-10-08; last loaded 2026-11-09

DOB job filings 6 open of 26

A “job” is an application to the Department of Buildings to do construction work. A job marked Permitted, not signed off had a work permit issued but the city has no record of final sign-off (inspection/completion). Old jobs left in this state are common and appear in buyer and lender due diligence; the work may or may not have been done.

StatusJob #TypeFiledEst. cost
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 2010-02-16
120245010
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2010-01-12$19,400
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 2005-11-10
104259776
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2005-10-13$30,000
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 2026-11-05
103582767
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2003-10-07—
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 1999-10-26
102574536
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)1999-07-27$10,000
Permitted, not signed off
PERMIT ISSUED - ENTIRE JOB/WORK · 1997-04-28
101498345
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)1997-03-12$17,000
Permitted, not signed off
PERMIT ISSUED - PARTIAL JOB · 1994-02-16
100700804
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)1993-09-24$1,500
Not open
Approved · 2023-09-13
M08013064-P1
DOB NOW
Alteration2023-09-11$102,933
Not open
LOC Issued · 2023-10-26
M08013064-I1
DOB NOW
Alteration2022-10-05$102,933
Not open
LOC Issued · 2023-11-16
M00798714-I1
DOB NOW
Alteration2022-08-25$1,000
Not open
LOC Issued · 2023-09-20
M00795863-I1
DOB NOW
Alteration2022-08-23$1,000
Not open
LOC Issued · 2022-01-18
M00645673-I1
DOB NOW
Alteration2021-12-14$15,000
Not open
SIGNED OFF · 2018-04-30
123255725
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2017-12-21$40,000
Not open
SIGNED OFF · 2014-09-05
121713609
BIS
A3 – Minor alteration (one type of work)2013-07-15—
Not open
SIGNED OFF · 2014-01-02
121713592
BIS
A3 – Minor alteration (one type of work)2013-07-15—
Not open
SIGNED OFF · 2014-03-18
121555067
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2013-03-20$49,197
Not open
SIGNED OFF · 2012-09-19
121099729
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2012-06-01$29,760
Not open
SIGNED OFF · 2009-08-11
110441380
BIS
A2 – Alteration with multiple work types (no change to use/occupancy)2009-01-27$26,750
Not open
SIGNED OFF · 2007-09-11
104736902
BIS
A3 – Minor alteration (one type of work)2007-04-19—
Not open
SIGNED OFF · 2007-09-11
104735253
BIS
A3 – Minor alteration (one type of work)2007-04-13—
Not open
PLAN EXAM - DISAPPROVED · 2007-03-29
104709380
BIS
A3 – Minor alteration (one type of work)2007-03-27—

Showing 20 of 26 records. The API and the source dataset have the full list.

Source: DOB NOW: Build – Job Application Filings — city dataset updated 2026-11-08; last loaded 2026-11-09; DOB Job Application Filings (BIS) — city dataset updated 2026-11-08; last loaded 2026-11-09

Work permits 35

Individual permits issued under DOB jobs (one job can have several permits, e.g. plumbing and construction). Permit expiration alone does not mean the job was completed or signed off.

IssuedExpiresJob #WorkPermit status
2023-08-232024-02-29M00798714-I1
DOB NOW
Sidewalk Shed
Installation of sidewalk shed as indicated on the attached drawings. There are no changes in use, egress or occupancy.
Signed-off
2023-08-232024-02-29M00795863-I1
DOB NOW
Supported Scaffold
Installation of pipe scaffolding as indicated on the attcahed drawings. There are no changes in use, egress or occupancy.
Signed-off
2022-12-072023-12-07M08013064-I1
DOB NOW
General Construction
Filing for facade repair work on the cellar to roof. no change to use, egress or occupancy.
Signed-off
2022-08-292023-08-29M00798714-I1
DOB NOW
Sidewalk Shed
Installation of sidewalk shed as indicated on the attached drawings. There are no changes in use, egress or occupancy.
Signed-off
2022-08-232023-08-23M00795863-I1
DOB NOW
Supported Scaffold
Installation of pipe scaffolding as indicated on the attcahed drawings. There are no changes in use, egress or occupancy.
Signed-off
2022-01-172022-06-17M00645673-I1
DOB NOW
Mechanical Systems
REPLACEMENT OF ROOF (2ND FLOOR SETBACK AREA) AC UNITS ON THE EXISTING DUNNAGE AS PER PLAN HEREWITH. NO CHANGE IN USE, EGRESS, AND OCCUPANCY UNDER THIS APPLICATI
Signed-off
2018-02-282019-02-28123255725
BIS
Plumbing / PlumbingISSUED (initial)
2017-12-212018-03-13123255725
BIS
Equipment work / Other / general constructionISSUED (initial)
2013-07-192014-06-30121555067
BIS
Equipment work / Other / general constructionISSUED (initial)
2013-07-152014-04-01121713592
BIS
Construction equipment (scaffold, fence, shed) / Construction equipmentISSUED (initial)
2013-07-152014-04-01121713609
BIS
Construction equipment (scaffold, fence, shed) / Construction equipmentISSUED (initial)
2012-07-272013-03-10121099729
BIS
Equipment work / Other / general constructionISSUED (initial)

Showing 12 of 35 records. The API and the source dataset have the full list.

Source: DOB NOW: Build – Approved Permits — city dataset updated 2026-11-09; last loaded 2026-11-09; DOB Permit Issuance (BIS) — city dataset updated 2026-11-07; last loaded 2026-11-07

DOB violations 2 active of 19

Violations issued by the Department of Buildings for building-code or zoning conditions. Active means DOB has not recorded the violation as resolved or dismissed. Many active DOB violations are old (e.g. elevator or boiler inspection paperwork). The active-DOB count in the summary also includes DOB NOW safety violations, listed in the next section.

StatusIssuedTypeDescriptionNumber
Active
V-DOB VIOLATION - ACTIVE
2020-07-23E-ELEVATOR ELEVATORREQUIREDV072320E9027/684186
Active
V-DOB VIOLATION - ACTIVE
2006-10-03E-ELEVATOR ELEVATORREQUIREDV100306E175481/9444
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2022-09-14FISPHAZ-HAZARDOUS CONDITION (FACADE) FACADE REQUIREDCYCLE 9C UNSAFE REPORT FILEDV*091422FISPHAZ910480
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2018-08-20E-ELEVATOR ELEVATORREQUIREDV*082018E9027/634362
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2014-05-30ACC1-(OTHER BLDGS TYPES) - ELEVATOR AFFIRMATION OF CORRECTION ELEVATORREQUIREDVIO ISSUED TO ELEVATOR - FAIL TO CORRECT DEFECTS ON 2012 CAT 1 INSP/TSTV*053014ACC101425
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2013-06-27E-ELEVATOR ELEVATORREQUIREDV*062713E9028/474444
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2013-02-06LL11/98-LOCAL LAW 11/98 - FACADE FACADE OPTIONALCYCLE 7 UNSAFE REPORT FILEDV*020613LL11/98HAZ74180
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2010-12-07E-ELEVATOR ELEVATORREQUIREDV*120710E9027/321014
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2010-05-18E-ELEVATOR ELEVATORREQUIREDV*051810E9028/339628
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2009-07-24E-ELEVATOR ELEVATORREQUIREDV*072409E9444/306795
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2008-12-09E-ELEVATOR ELEVATORREQUIREDV*120908E9444/289300
Resolved/dismissed
V*-DOB VIOLATION - DISMISSED
2008-03-31LL2604E-EMERGENCY POWER NONEV*033108LL2604ENRF00318
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2007-11-30E-ELEVATOR ELEVATORREQUIREDV*113007E9444/227993
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2006-10-03E-ELEVATOR ELEVATORREQUIREDV*100306E9444/175481
Resolved/dismissed
V*-DOB VIOLATION - Resolved
2005-12-19E-ELEVATOR ELEVATORREQUIREDV*121905E94441150650

Showing 15 of 19 records. The API and the source dataset have the full list.

Source: DOB Violations — city dataset updated 2026-11-09; last loaded 2026-11-09

DOB safety violations (DOB NOW) 0 active of 2

Safety violations DOB NOW publishes for devices such as boilers, elevators and gas piping (Local Law 152). Active means the published status is Active. Dismissed, cured, waived and successfully disputed violations are counted under “resolved or not active” and are not open items. Active ones are included in the summary’s active DOB violation total.

No active DOB NOW safety violations for this lot.

2 resolved or not active
StatusIssuedTypeDeviceNumberRemarks
Not active
Dismissed
2022-09-14FISPHAZFacades091422FISPHAZ910480CYCLE 9C UNSAFE REPORT FILED
Not active
Dismissed
2008-03-31FTF-EL-ENRFEmergency Power033108LL2604ENRF00318

Source: DOB Safety Violations (DOB NOW) — city dataset updated 2026-11-09; last loaded 2026-11-09

ECB violations (DOB) 2 active of 6

DOB violations that go to a hearing at OATH (formerly the Environmental Control Board) and can carry fines. Active or Resolved follows the DOB violation status field. The hearing status is about the hearing and its penalty: written off means the city stopped collecting the fine, not that the condition was corrected. A balance due is a fine the city says is unpaid.

StatusIssuedSeverityWhat it was forPenalty / paid / balanceECB #
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
1989-08-23HazardousFAILURE TO MAINTAIN EXTERIOR NOTED MASONRY COATING AND BRICKS BRIKEN MISSING DEFECTIVE CAUSING A HAZARDOUS CONDITION METAL CORNICE ROTTEN BROKEN AND MISSING CAUSING A HAZARDOUS CONDITION. LOCATION 4 STY ENTIRE$625 / $625 / $034030339H
Resolved
Hearing: CURED/IN-VIO · Certification: CURE ACCEPTED
2002-09-03Non-Hazardous73U07-10#07-10X11. 73-PROVIDE AND AFFIX CITY ID TAGS TO MAINLINE BOX AND HOIST MACHINE. 10-CAR STATION BULE FOR 7 FLOOR IS OUT PROVIDE 10-CAR STATION PHONE IS INOPERATIVE REPAIR.$0 / $0 / $038124500H
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2010-01-27CLASS - 2FAILURE TO FILE AN ARCHITECT/ENGINEER REPORT CERTIFYING EXIT/DIRECTIONAL SIGNS ARE CONNECTED TO EMERGENCY POWER SOURCE/STORAGE BATTERY EQUIPMENT.REM:FILE ARCHITECT/ENGINEER REPORT$400 / $400 / $036011765J
Resolved
Hearing: IN VIOLATION · Certification: CERTIFICATE ACCEPTED
2022-09-30CLASS - 1FAILURE TO PROVIDE SAFETY MEASURES TO PROTECT PUBLIC SAFETY FROM DOC UNSAFE FACADE NOTE:QEWI SUBMITTED UNSAFE NOTIFICATION 902029 DATED9/13/22 WHICH STATES THERE ARE UNSAFE FACADE CONDITIONS ON EXP2S&EXP4N ELEV$10,000 / $10,000 / $035664483N
Active
Hearing: IN VIOLATION · Certification: NO COMPLIANCE RECORDED
2023-06-30CLASS - 2AS PER ONE FUEL OIL BURNING, HB SMITH, 19A/S. SERIAL NO. FA2002-835. PERMIT NO. 103582767 NOT SIGNED-OFF AS PER DOB RECORDS. BOILER NOT REGISTERED. APPLY FOR PROPER PERMITS. CORRECT VIOLATING CONDITIONS AND CAL$625 / $625 / $039089841L
Active
Hearing: IN VIOLATION · Certification: NO COMPLIANCE RECORDED
2022-11-10CLASS - 2FAILURE TO MAINTAIN BUILDING EXTERIOR WALLS OR APPURTENANCES.NOTE OBSERVED DEFECTIVE SPALLED MASONRY THROUGH FACADE ON EXP3 WEST ELEVATION. REMEDY:PROVIDE SAFETY MEASURES AND REPAIR DAMAGED FACADE AS PER 1RCNY$1,250 / $1,250 / $035669310H

Source: DOB ECB Violations — city dataset updated 2026-11-07; last loaded 2026-11-09

OATH tickets (all agencies) 2 unpaid of 77

Summonses heard at the Office of Administrative Trials and Hearings, from agencies like Sanitation, Buildings, Fire and Health, linked to this lot’s block and lot. Default means the respondent did not appear at the hearing, which typically results in the maximum penalty. Tickets may be issued to tenants or businesses at the address, not just the owner. DOB ECB tickets appear here too.

StatusDateAgencyChargeRespondentImposed / paid / balanceTicket #
Unpaid balance Default
DOCKETED · DEFAULTED
2024-08-30Dep - Bureau Of Env. CompliancIDLING OF MOTOR VEHICLE ENGINE MORE THAN THREE MINUTES 1ST OFFK C PLUMBING LLC$1,000 / $0 / $1,300000940156Y
Unpaid balance
DOCKETED · IN VIOLATION
2023-09-23Fire Department Of NycINSPECTION AND TESTING166 FIFTH LLC$300 / $0 / $300014084309P
No balance due
PAID IN FULL
2025-12-20Sanitation OthersFAILURE TO CLEAN 18 INCHES INTO STREET166 FIFTH AVENUELLC$50 / $50 / $0049472353R
Hearing pending Default
RESCHEDULED · DEFAULTED
2025-05-20Fire Department Of NycAFFIDAVITS, DESIGN INSTALLATION DOCUMENTS, AND OTHER DOCUMENTATION166 FIFTH AVE LLC.$1,000 / $0 / $1,000014187367P
No balance due Default
PAID IN FULL · DEFAULTED
2024-12-19Dep - Bureau Of Env. CompliancIDLING OF MOTOR VEHICLE ENGINE MORE THAN THREE MINUTES 1ST OFFWHEELS LT$1,000 / $1,300 / $0000921315Z
No balance due
PAID IN FULL · ADMIT IN-VIO
2024-10-15Dep - Bureau Of Env. CompliancIDLING OF MOTOR VEHICLE ENGINE MORE THAN THREE MINUTES 3RD AND SUBBESTWAY CARTING INC$600 / $600 / $0000962173N
No balance due
PAID IN FULL · ADMIT IN-VIO
2024-10-07Dep - Bureau Of Env. CompliancIDLING OF MOTOR VEHICLE ENGINE MORE THAN THREE MINUTES 3RD AND SUBCONSOLIDATED EDISON COMPANY OF$600 / $600 / $0000943608J
No balance due Default
PAID IN FULL · DEFAULTED
2024-08-06Sanitation OthersIMPROPER RECEPTACLE ALL BUSINESSES 1STTHE EILEEN FISHER COMPANIES IN$300 / $302 / $0048545614Y
No balance due
PAID IN FULL
2024-06-27Sanitation OthersIMPROPER RECEPTACLE ALL BUSINESSES 1STEILEEN FISHER$50 / $50 / $0048526322Z
No balance due
HEARING COMPLETED · IN VIOLATION
2024-02-09166 FIFTH LLC$0 / $0 / $0014104124Y
No balance due
PAID IN FULL
2024-01-07Sanitation OthersSTORAGE OF RECEPTACLES NON-COLLECTION DAY166 FIFTH AVENUELLC$50 / $100 / $-50046972563R
No balance due
PAID IN FULL
2023-11-08Sanitation OthersSTORAGE OF RECEPTACLES COM PLACED OUT PRIOR TO 8PM W O A RECEPTACLEEILEEN FISHER$50 / $50 / $0048071168L

Showing 12 of 77 records. The API and the source dataset have the full list.

Source: OATH Hearings Division Case Status — city dataset updated 2026-11-09; last loaded 2026-11-09

HPD registration & contacts

Owners of most rental buildings must register with the Department of Housing Preservation and Development each year and list an owner and managing agent.

No HPD registration found. Registration is required for buildings with 3 or more apartments (and for 1–2 family homes where neither the owner nor family lives there).

Source: HPD Multiple Dwelling Registrations — city dataset updated 2026-11-04; last loaded 2026-11-09; HPD Registration Contacts — city dataset updated 2026-11-04; last loaded 2026-11-09

HPD housing-code violations 0 open of 0

Violations HPD inspectors issued for conditions in residential buildings (heat, leaks, mold, pests, lead paint, etc.). Class letters show how serious: Class A – non-hazardous (HPD gives 90 days to correct); Class B – hazardous (30 days to correct); Class C – immediately hazardous (24 hours to correct for most conditions); Class I – information / order (e.g. orders to register, lead or other administrative orders). Open means HPD has not recorded the condition as corrected.

No records found in this dataset for this lot.

Source: HPD Housing Maintenance Code Violations — city dataset updated 2026-11-09; last loaded 2026-11-09

HPD complaints 0

Complaints tenants or others made to HPD (usually via 311) about housing conditions, from 2019 onward. A complaint is not a violation; HPD may inspect and issue one.

No records found in this dataset for this lot.

Source: HPD Housing Maintenance Code Complaints and Problems — city dataset updated 2026-11-09; last loaded 2026-11-09

311 requests (last 12 months) 3

Recent 311 service requests the city geocoded to this lot: noise, illegal parking, heat, sanitation and more. Anyone can file them, so they describe activity at or near the address, not necessarily the building itself.

OpenedAgencyComplaintStatusClosed
2026-06-05NYPDIllegal Parking – Double Parked Blocking TrafficClosed2026-06-05
2026-05-26NYPDEncampment – N/AClosed2026-05-26
2026-04-09NYPDIllegal Parking – Double Parked Blocking TrafficClosed2026-04-09

Source: 311 Service Requests from 2020 to Present — city dataset updated 2026-11-09; last loaded 2026-11-09

Nearby properties

Ordered by map distance among lots on this street within 40 house numbers and on this tax block within 15 lot numbers.

More in Midtown South-Flatiron-Union Square: Open HPD violations · Active DOB violations · Active ECB violations · Open DOB jobs · Unpaid OATH tickets

Closest on 5 Ave

Same tax block (823), closest first

All properties on 5 Ave, Manhattan · Manhattan 10010

Open-item counts as of November 9, 2026; each section lists its own dataset date. Machine-readable: JSON API · Markdown · Plain text · API & MCP docs