Mrs. Friedman is a tenant at Will and Grace's apartment building.
Mrs. Friedman lives on the eighth floor of the same building as Will and Grace's apartment. They seem to have known each other before appearing in the show.
During the 2000 local elections, Mrs. Friedman supported Judy Green campaign for the city council. She chastises Grace at the elevator after she sees her wearing another candidate, Ted Bowers' button. Grace immediately sides with Mrs. Friedman after she states that she's voting for "the Jewish woman", meaning Green.
At the fundraiser party at Will and Grace's apartment, Mrs. Friedman again criticizes Grace for her choice of food served. She asks Grace for her check but she informs her that hosting the fundraiser has been her contribution, which earned her one last criticism from Mrs. Friedman.
Later that season, she gives Will the bottle of wine she and her husband were saving for a special occasion but he passed, telling Will to "make your own special occasion".
You know, there's an old Jewish expression-- "You're cheap, and your husband's gay." — After Grace makes her "contribution", Star-Spangled Banter