How and where does the coop sale price get recorded as public record? If pricing is incorrect, can it be changed?

The filing's done electronically on ACRIS. I don't know who actually fills in the forms and pushes the button; either the title person or one of the lawyers.

Since NYC and NYS collect taxes on the amount, they require the parties to swear up and down that the amount is accurate and to provide documentation.

If you're looking at those recent sales in your building and wondering why one of the amounts is off, it's because there's tax on tax if it's the buyer paying rather than the seller.

E.g., 15C was a normal resale, with the seller paying the taxes, so the recorded amount is what the buyer paid the seller.

7A, on the other hand, was a sale by one of your co-op's Holders of Unsold Shares. He had the buyer pay the taxes. The city considers that tax to be money in the pocket of the seller, so the final recorded amount includes about 1.18% tax-on-tax. Hence the odd amount.

Oops, make that 1.858%. Take 7A's recorded amount and divide by 1.01858 and you'll get very close to the amount you heard the place sold for.