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According to a report by the Pratt Center for Community Development, there are more than 100,000 units of illegally converted housing in the city. And Queens has the highest concentration of any borough, with 48,000 illegal apartments. An illegal conversion is the creation of one or more additional dwelling units within a home or building without the prior approval of, and permits from, the Department of Buildings (DOB). Sometimes, a home or an apartment may be illegally divided into individual single room occupancy units.