Exhibit 1
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| KPMG LLP Suite 900 8350 Broad Street McLean, VA 22102 |
Independent Accountants’ Agreed-Upon Procedures Report
Goldman Sachs Mortgage Company
(the “Loan Seller”)
GS Mortgage Securities Corporation II (the “Depositor” and together with the Loan Seller, the “Company”)
Goldman Sachs Bank USA
Goldman Sachs & Co. LLC
Wells Fargo Bank, National Association
Wells Fargo Securities, LLC
(collectively, the “Specified Parties”):
Re: NYC Trust 2026-E26 – Data File Procedures
We have performed the procedures described below on the specified attributes in an electronic data file entitled “NYC 2026-E26 Accounting File.xlsx” provided by the Loan Seller on November 5, 2026 (the “Data File”), containing information on one mortgage loan (the “Mortgage Loan”) and one related property (the “Property”) as of November 6, 2026 (the “Cut-off Date”), which we were informed is intended to be included as collateral in the offering by NYC Trust 2026-E26, Commercial Mortgage Pass-Through Certificates, Series 2026-E26 (the “Certificates”). The Loan Seller is responsible for the specified attributes identified by the Loan Seller in the Data File.
The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.
The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.
Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:
| · | The term “compared” means compared to the information shown and found it to be in agreement, unless otherwise stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold. |
| · | The term “recomputed” means recalculated and compared the result to the information shown and found it to be in agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold. |
| · | The term “reporting threshold” means that dollar amounts and percentages were within $1.00 and 0.1%, respectively. |
| · | The term "Provided by the Loan Seller”, when used in the “Source Document(s)” column of Attachment A, means we were instructed by the Loan Seller to assume the attribute is accurate and not perform any procedure. |
| KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. |
| · | The term “Loan Files” means the electronic copies of source documents provided by the Loan Seller and listed in Attachment A. Where the term “Draft” is used, it means source documents provided by the Loan Seller and listed in Attachment A are in draft form and are not executed with signatures as of the date of this report. We make no representation regarding the validity or accuracy of any of the source documents. |
| · | The term “Compared Attributes” means the list of fields in the Data File which were selected by the Loan Seller for us to perform comparison procedures for and are listed in Attachment A. |
| · | The term “Recomputed Attributes” means the list of fields in the Data File which were selected by the Loan Seller for us to perform recomputation procedures for and are listed in Attachment B. |
| · | The term “Calculation Methodology” means the formula listed in the “Calculation Methodology” column of Attachment B containing the calculation methodology for the Recomputed Attributes provided by the Loan Seller. |
| · | The term “Provided Information” means the Loan Files, Calculation Methodology and Cut-off Date. |
Prior to being provided the Data File, we received one or more earlier versions of the data file on which to perform our procedures. In performing those procedures, we identified differences which were communicated to the Company. The Data File represents the revised information reflecting resolution of differences communicated as determined appropriate by the Loan Seller. We performed the procedures on the Data File, and the results of those procedures are reflected herein.
The procedures we were instructed by the Loan Seller to perform and the associated findings are as follows for the Mortgage Loan and Property included in the Data File:
| A. | We compared the Compared Attributes in the Data File (except for those with “Provided by the Loan Seller” in the “Source Document(s)” column of Attachment A) to the corresponding information included in the Loan Files. The Loan Seller indicated that the absence of any of the information in the Loan Files or the inability to agree the indicated information from the Data File to the Loan Files for each of the attributes identified, constituted an exception (except for those Compared Attributes with “Provided by the Loan Seller” in the “Source Document(s)” column of Attachment A). The document priority is the order provided by the Loan Seller, which is listed in the “Source Document(s)” column of Attachment A, with the highest priority document listed first. |
| B. | We recomputed the Recomputed Attributes in the Data File using (i) the corresponding information contained in the Data File, and (ii) the Calculation Methodology. |
We found such information to be in agreement without exception.
We were engaged by the Company to perform this agreed-upon procedures engagement. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported.
We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any
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other form of assurance regarding (i) the reasonableness of the information provided to us by the Loan Seller, (ii) the physical existence of the Mortgage Loan and related Property, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.
The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Mortgage Loan to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing the Mortgage Loan being securitized, (iii) the compliance of the originator of the Mortgage Loan with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Mortgage Loan and related Property that would be material to the likelihood that the issuer of the Certificates will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations (“NRSROs”).
The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.
This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not identified in the report as the Specified Parties but may have access to this report as required by law or regulation.
/s/ KPMG LLP
McLean, Virginia
November 5, 2026
3
ATTACHMENT A
COMPARED ATTRIBUTES
| Attribute | Source Document(s) |
| Control Number | Provided by the Loan Seller |
| Loan / Property Flag | Provided by the Loan Seller |
| Number of Properties | Provided by the Loan Seller |
| Originator | Draft Loan Agreement |
| Originator Entity Type | Draft Loan Agreement |
| Mortgage Loan Seller | Provided by the Loan Seller |
| Property Name | Provided by the Loan Seller |
| Address | Appraisal Report, Engineering Report |
| City | Appraisal Report, Engineering Report |
| State | Appraisal Report, Engineering Report |
| County | Appraisal Report, Engineering Report |
| Zip Code | Appraisal Report, Engineering Report |
| General Property Type | Appraisal Report |
| Detailed Property Type | Appraisal Report |
| Flood Zone | Engineering Report, Appraisal Report |
| Year Built | Appraisal Report, Engineering Report |
| Year Renovated | Appraisal Report, Engineering Report |
| Units, Pads, Rooms, Sq Ft | Underwriting File |
| Unit Description | Underwriting File |
| Mortgage Loan Original Balance ($) | Draft Loan Agreement |
| Pari Passu Split (Y/N) | Provided by the Loan Seller |
| Mortgage Loan Rate (%) | Provided by the Loan Seller |
| Administrative Fee Rate (%) | Admin Fee Schedule |
| Interest Accrual Method | Draft Loan Agreement |
| Interest Accrual Period | Draft Loan Agreement |
A-1
ATTACHMENT A
| Attribute | Source Document(s) |
| Origination Date | Provided by the Loan Seller |
| First Due Date | Provided by the Loan Seller |
| Last IO Due Date | Provided by the Loan Seller |
| First P&I Due Date | Draft Loan Agreement |
| Maturity Date | Provided by the Loan Seller |
| Due Date | Draft Loan Agreement |
| Grace Period- Late Fee | Draft Loan Agreement |
| Grace Period- Default | Draft Loan Agreement |
| Amortization Type | Draft Loan Agreement |
| Original Amortization Term (Mos.) | Draft Loan Agreement |
| Remaining Amortization Term (Mos.) | Draft Loan Agreement |
| Lockbox | Draft Cash Management Agreement, Draft Loan Agreement |
| Cash Management | Draft Cash Management Agreement, Draft Loan Agreement |
| Cash Management Triggers | Draft Cash Management Agreement, Draft Loan Agreement |
| Performance Test Trigger Level | Draft Cash Management Agreement, Draft Loan Agreement |
| Cross-Collateralized (Y/N) | Provided by the Loan Seller |
| Crossed Group | Provided by the Loan Seller |
| Lockout Period | Provided by the Loan Seller |
| Lockout Expiration Date | Provided by the Loan Seller |
| Prepayment Begin Date | Provided by the Loan Seller |
| Prepayment End Date | Provided by the Loan Seller |
| Open Period Begin Date | Provided by the Loan Seller |
| Open Period (Payments) | Provided by the Loan Seller |
| Prepayment Type | Draft Loan Agreement |
| Prepayment Provision | Provided by the Loan Seller |
A-2
ATTACHMENT A
| Attribute | Source Document(s) |
| Partially Prepayable without Penalty | Draft Loan Agreement |
| Partially Prepayable without Penalty Description | Draft Loan Agreement |
| Partial Collateral Release Description | Draft Loan Agreement |
| Yield Maintenance Index | Draft Loan Agreement |
| Yield Maintenance Discount | Draft Loan Agreement |
| Yield Maintenance Margin | Draft Loan Agreement |
| Yield Maintenance Calculation Method | Draft Loan Agreement |
| Day of Month Prepayment Permitted | Draft Loan Agreement |
| Due on Sale | Draft Loan Agreement |
| Due on Encumbrance | Draft Loan Agreement |
| Other Subordinate Debt Balance ($) | Draft Loan Agreement |
| Other Subordinate Debt Type | Draft Loan Agreement |
| Future Debt Allowed? | Draft Loan Agreement |
| Mortgage Assumable? | Draft Loan Agreement |
| Assumption Fee | Draft Loan Agreement |
| Appraiser Designation | Appraisal Report |
| Appraisal FIRREA (Y/N) | Appraisal Report |
| As-Is Appraisal Date | Appraisal Report |
| As-Is Appraised Value ($) | Appraisal Report |
| As-Stabilized Appraisal Date | Appraisal Report |
| As-Stabilized Appraised Value ($) | Appraisal Report |
| Single Tenant (Y/N) | Underwriting File |
| Engineering Report Date | Engineering Report |
| Environmental Phase I Report Date | Phase I Environmental Report |
| Environmental Phase II Report Date | Phase II Environmental Report |
| PML or SEL (%) | Seismic Report |
A-3
ATTACHMENT A
| Attribute | Source Document(s) |
| Seismic Report Date | Seismic Report |
| Earthquake Insurance Required (Y/N) | Draft Loan Agreement, Engineering Report |
| Terrorism Insurance Required (Y/N) | Draft Loan Agreement |
| Environmental Insurance Required (Y/N) | Draft Loan Agreement |
| Blanket Insurance Policy (Y/N) | Provided by the Loan Seller |
| Lien Position | Title Policy |
| Ownership Interest | Title Policy |
| Condominium Present? | Condominium Documents |
| Ground Lease (Y/N) | Ground Lease |
| Annual Ground Lease Payment ($) | Ground Lease |
| Ground Lease Expiration Date | Ground Lease |
| Ground Lease Extension (Y/N) | Ground Lease |
| # of Ground Lease Extension Options | Ground Lease |
| Ground Lease Expiration Date after all Extensions | Ground Lease |
| 2023 EGI Date | Underwriting File |
| 2023 EGI ($) | Underwriting File |
| 2023 Expenses ($) | Underwriting File |
| 2023 NOI ($) | Underwriting File |
| 2023 NCF ($) | Underwriting File |
| 2024 EGI Date | Underwriting File |
| 2024 EGI ($) | Underwriting File |
| 2024 Expenses ($) | Underwriting File |
| 2024 NOI ($) | Underwriting File |
| 2024 NCF ($) | Underwriting File |
| 2025 EGI Date | Underwriting File |
| 2025 EGI ($) | Underwriting File |
| 2025 Expenses ($) | Underwriting File |
A-4
ATTACHMENT A
| Attribute | Source Document(s) |
| 2025 NOI ($) | Underwriting File |
| 2025 NCF ($) | Underwriting File |
| Most Recent Date (if past 2025) | Underwriting File |
| Most Recent # of months | Underwriting File |
| Most Recent Description | Underwriting File |
| Most Recent EGI (if past 2025) ($) | Underwriting File |
| Most Recent Expenses (if past 2025) ($) | Underwriting File |
| Most Recent NOI (if past 2025) ($) | Underwriting File |
| Most Recent NCF (if past 2025) ($) | Underwriting File |
| Underwritten EGI ($) | Underwriting File |
| Underwritten Expenses ($) | Underwriting File |
| Underwritten Net Operating Income ($) | Underwriting File |
| Underwritten Replacement / FF&E Reserve ($) | Underwriting File |
| Underwritten TI / LC ($) | Underwriting File |
| Underwritten Other Reserve ($) | Underwriting File |
| Underwritten Net Cash Flow ($) | Underwriting File |
| Occupancy (%) | Underwriting File |
| Occupancy Date | Provided by the Loan Seller |
| Rent Steps Date | Provided by the Loan Seller |
| Largest Tenant by UW Gross Rent | Underwriting File |
| Largest Tenant Sq Ft by UW Gross Rent | Underwriting File |
| Largest Tenant Lease Expiration by UW Gross Rent | Underwriting File |
| Second Largest Tenant by UW Gross Rent | Underwriting File |
| Second Largest Tenant Sq Ft by UW Gross Rent | Underwriting File |
| Second Largest Tenant Lease Expiration by UW Gross Rent | Underwriting File |
| Third Largest Tenant by UW Gross Rent | Underwriting File |
A-5
ATTACHMENT A
| Attribute | Source Document(s) |
| Third Largest Tenant Sq Ft by UW Gross Rent | Underwriting File |
| Third Largest Tenant Lease Expiration by UW Gross Rent | Underwriting File |
| Fourth Largest Tenant by UW Gross Rent | Underwriting File |
| Fourth Largest Tenant Sq Ft by UW Gross Rent | Underwriting File |
| Fourth Largest Tenant Lease Expiration by UW Gross Rent | Underwriting File |
| Fifth Largest Tenant by UW Gross Rent | Underwriting File |
| Fifth Largest Tenant Sq Ft by UW Gross Rent | Underwriting File |
| Fifth Largest Tenant Lease Expiration by UW Gross Rent | Underwriting File |
| Upfront RE Tax Reserve ($) | Provided by the Loan Seller |
| Ongoing RE Tax Reserve ($) | Draft Loan Agreement |
| Upfront Insurance Reserve ($) | Provided by the Loan Seller |
| Ongoing Insurance Reserve ($) | Draft Loan Agreement |
| Upfront Replacement Reserve ($) | Draft Loan Agreement |
| Ongoing Replacement Reserve ($) | Draft Loan Agreement |
| Replacement Reserve Caps ($) | Draft Loan Agreement |
| Upfront TI/LC Reserve ($) | Draft Loan Agreement |
| Ongoing TI/LC Reserve ($) | Draft Loan Agreement |
| TI/LC Caps ($) | Draft Loan Agreement |
| Upfront Debt Service Reserve ($) | Draft Loan Agreement |
| Ongoing Debt Service Reserve ($) | Draft Loan Agreement |
| Upfront Deferred Maintenance Reserve ($) | Draft Loan Agreement |
| Ongoing Deferred Maintenance Reserve ($) | Draft Loan Agreement |
| Upfront Environmental Reserve ($) | Draft Loan Agreement |
| Ongoing Environmental Reserve ($) | Draft Loan Agreement |
| Upfront Other Reserve ($) | Provided by the Loan Seller |
A-6
ATTACHMENT A
| Attribute | Source Document(s) |
| Ongoing Other Reserve ($) | Draft Loan Agreement |
| Other Reserve Description | Draft Loan Agreement |
| Letter of Credit? | Draft Loan Agreement |
| Letter of Credit Balance ($) | Draft Loan Agreement |
| Letter of Credit Description | Draft Loan Agreement |
| Release Provisions (Y/N) | Draft Loan Agreement |
| Loan Purpose | Provided by the Loan Seller |
| Borrower Name | Draft Loan Agreement |
| Tenant In Common (Y/N) | Draft Loan Agreement |
| Sponsor | Draft Loan Agreement |
| Carve-out Guarantor | Draft Guaranty, Draft Loan Agreement |
| Recourse | Draft Guaranty, Draft Loan Agreement |
| Single Purpose Borrower (Y/N) | Draft Loan Agreement |
| Property Manager | Property Management Agreement, Draft Loan Agreement |
| Exit Fee | Draft Loan Agreement |
A-7
ATTACHMENT B
RECOMPUTED ATTRIBUTES
| Attribute | Calculation Methodology |
| Loan Per Unit ($) | Mortgage Loan Cut-off Date Balance ($) divided by Units, Pads, Rooms, Sq Ft |
| Mortgage Loan Cut-Off Date Balance ($) | Set equal to Mortgage Loan Original Balance ($) |
| % of Initial Loan Balance | Mortgage Loan Cut-off Date Balance ($) divided by Mortgage Loan Cut-off Date Balance ($) |
| Net Mortgage Loan Rate | Mortgage Loan Rate (%) minus Administrative Fee Rate (%) |
| Mortgage Loan Monthly Payment ($) | Product of (i) Mortgage Loan Rate (%), (ii) Mortgage Loan Cut-off Date Balance ($), and (iii) 365/360, divided by 12, and rounded to the nearest penny |
| Mortgage Loan Annual Debt Service ($) | Mortgage Loan Monthly Payment ($) multiplied by 12 |
| Original Interest-Only Period (Mos.) | Number of payments between and including the First Due Date and Last IO Due Date |
| Remaining Interest-Only Period (Mos.) | Original Interest-Only Period (Mos.) minus Seasoning |
| Original Term To Maturity (Mos.) | Number of payments between and including the First Due Date and Maturity Date |
| Remaining Term To Maturity (Mos.) | Original Term To Maturity (Mos.) minus Seasoning |
| Seasoning | Number of payments between and including the First Due Date and Cut-off Date, subject to a minimum of 0. |
| Mortgage Loan Balloon Balance ($) | Set equal to Mortgage Loan Original Balance ($) |
| Mortgage Loan Cut-off Date LTV Ratio (%) | Mortgage Loan Cut-off Date Balance ($) divided by As-Is Appraised Value ($) |
| Mortgage Loan LTV Ratio at Maturity (%) | Mortgage Loan Balloon Balance ($) divided by As-Stabilized Appraised Value ($) |
| Underwritten NOI DSCR (x) | Underwritten Net Operating Income ($) divided by Mortgage Loan Annual Debt Service ($) |
| Underwritten NOI Debt Yield | Underwritten Net Operating Income ($) divided by Mortgage Loan Cut-off Date Balance ($) |
| Underwritten NCF DSCR (x) | Underwritten Net Cash Flow ($) divided by Mortgage Loan Annual Debt Service ($) |
| Underwritten NCF Debt Yield | Underwritten Net Cash Flow ($) divided by Mortgage Loan Cut-off Date Balance ($) |
B-1