The massive mansion on Manhattan’s Upper East Side that once belonged to Penthouse magazine founder Bob Guccione, which had been listed for $59 million, may set a new record for a sale price for a home in the state of New York, if a reported offer on the house is accepted. The New York Post is reporting today that the owners of the onetime Guccione mansion, at 14-16 E. 67th St., have accepted an undisclosed offer on the mansion. That offer may well exceed the $53 million sale price late last year for a town house on East 75th Street. Now bankrupt, Guccione no longer owns the five-story mansion, which was built in 1905, according to public records. (Public records also report that the mansion has 14,626 square feet, which is a distinct difference from other figures that have been reported over the years, like 17,000 square feet and 20,000 square feet.) The former Guccione mansion has been on the market off and on since 2002, with prices ranging from $29 million to $59 million. Now, if the former Guccione mansion’s sellers, New York City-based P.H. Realty Associates, fetch more than $53 million, they’ll break the New York State record set by investment banker J. Christopher Flowers, who paid $53 million in October 2006 through his 4 East 75th Street Holdings LLC company for the 25-room, 50-foot-wide, 20,000-square-foot Harkness mansion at 4 E. 75th Street in Manhattan, according to public records. That mansion had been mostly vacant, the Post reported last year, since banker Jacqui Safra and his longtime partner, movie producer Jean Doumanian—both of whom once were close friends and business associates with Woody Allen—paid $6.9 million in 1987 for the mansion. When the deal closes, we’ll be sure to report the final sale price for the former Guccione mansion, which has been said to need a lot of work.