Page 18 - NY Cooperator October 2020
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18 THE COOPERATOR —  OCTOBER 2020   COOPERATOR.COM  ATTORNEYS  Abrams Garfi nkel Margolis Bergson, LLP  1430 Broadway,  17th Floor, New York, NY 10018  212-201-1170 • www.agmblaw.com  Barry G. Margolis, Esq. • Robert J. Bergson, Esq.  Belkin Burden Wenig & Goldman, LLP  Specializing in all aspects of Cooperative and Condominium  Law including Landlord/tenant proceedings.  Copy of Monthly Newsletter available upon request.  (212) 867-4466 contact: Aaron Shmulewitz/Daniel Altman  ashmulewitz@bbwg.com/daltman@bbwg.com   www.bbwg.com  M  ARCUS  OSENBERG   R D  IAMOND   LLP  Three decades of Co-op & Condo representation  488 Madison Avenue  New York, New York 10022  212.755.7500  www.  mrdllp  .com  M  ARCUS  OSENBERG   R  &  D  IAMOND   LLP  ACCOUNTANTS  ARCHITECTS  architecture  interior design  engineering  project management  forensic investigations  307 7th Avenue, Suite 1001, New York, NY 10001  Tel. 212.645.3775 Fax. 212.645.4099  Form Space Image ARCHITECTURE PC  SERVICE DIRECTORY    Over 30 years of coop & condo experience    Hands on Personal Attention  Timely Service    Contact:  Gary Adler, CPA    Sarah Haar CPA      www.bassandlemer.com  516-485-9600  adler@basslemer.com  Formerly known as   Lipner, Sofferman & Co., LLP  and Katz Viola Lebenhart & Mauro, LLP  Over 50 Years Serving the  NY Coop/Condo Community  KVLSM  LLP is  a  full-service  accounting  firm  with a staff of professionals available to guide  its clients through every facet of business and  personal  tax processing. The  firm  has  been  providing the highest level of professionalism  and guidance to the New York coop/condo  community for over 50 years.  The firm’s services include,  but are not limited to:  Contact Ken Lipner:  klipner@kvlsmcpa.com • 516-294-0400  • Financial Statement Preparation  • Audits, Reviews, and Compilations  • Mergers and Acquisitions  • Tax Preparation  • Cash Flow and Budget Analysis  • Financial and Retirement Planning  • CFO Services  415 Crossways Park Drive, Suite C  Woodbury, NY 11797  Phone: 516-294-0400 • Fax: 516-938-0491  kvlsmcpa.com  The firm’s services include,  but are not limited to:  Contact Ken Lipner:  klipner@kvlsmcpa.com • 516-294-0400  • Financial Statement Preparation  • Audits, Reviews, and Compilations  • Mergers and Acquisitions  • Tax Preparation  • Cash Flow and Budget Analysis  • Financial and Retirement Planning  • CFO Services  415 Crossways Park Drive, Suite C  Woodbury, NY 11797  Phone: 516-294-0400 • Fax: 516-938-0491  kvlsmcpa.com  Formerly known as  Lipner, Soff erman & Co., LLP and Katz Viola Lebenhart & Mauro, LLP  Over 50 Years Serving the  NY Coop/Condo Community  KVLSM LLP is a full-service accoun� ng fi rm with a staff  of professionals   available  to  guide  its  clients  through  every  facet  of  business  and   personal  tax  processing.  The  fi rm  has  been  providing  the  highest   level of professionalism and guidance to the New York coop/condo   community for over 50 years.  The fi rm’s services include, but are not limited to:  • Financial Statement    Preparation  • Audits, Reviews, and    Compilations  • Mergers and Acquisitions  • Tax Preparation  • Cash Flow and Budget     Analysis  • Financial and Retirement    Planning  Contact Kenneth Lipner, CPA: klipner@kvlsmcpa.com • 516-294-0400  415 Crossways Park Drive, Suite C Woodbury, NY 11797  Phone: 516-294-0400 • Fax: 516-938-0491  kvlsmcpa.com  Cesarano & Khan, PC  Certified Public Accountants  PROVIDING PROFESSIONAL SERVICES TO   THE COOPERATIVE AND CONDOMINIUM COMMUNITY  Reporting on Financial Statements •  Tax Services  Budgeting & Consulting • Election Tabulation Services  For additional information, contact  Carl M. Cesarano, CPA  199 JERICHO TURNPIKE, SUITE 400 • FLORAL PARK, NY 11001  (516) 437-8200  and   718-478-7400 • info@ck-cpas.com  cesarano &khan1_8 use this_:cesarano &khan 4  7/22/15  4:59 PM  Page 1  COVID as a result, that building or  asso-  ciation may be held to the negligence   per se  standard, making it far easier for a plaintiff    to prove its case and obtain damages.  One  additional  thing  to note, however,   is that New York recognizes negligence   per   se   with regard to legislative orders—not ex-  ecutive  directives—to  defi ne  the  standard   of care. (See   Elliott v. City of New York, 95   N.Y.2d 730 (2001)  . Th  e mandates concern-  ing the safe reopening and operation of   gyms during the pandemic have been issued   by  the  latter rather  than  the  former,  so  it   could be argued that since the legislature did   not express a clear intent to impose private   civil liability (such as a fi ne), a cooperative   or  condominium violating  the  regulations   should not be subject to the less stringent   standard of negligence   per se  . It will be in-  teresting to see how future COVID-related   personal injury cases take shape, and in par-  ticular whether the negligence   per se   stan-  dard is utilized in these future cases.  While it may prove diffi  cult to link a spe-  cifi c COVID-19 infection to a building’s fail-  ure to abide by an applicable gym reopening   mandate, and while there will be obvious is-  sues of contributory and comparative negli-  gence (did the individual wear a mask while   working out, properly socially distance,   wash their hands, etc.?), co-ops and condos   should  nevertheless  strictly  adhere  to  the   gym reopening rules, and—given that most   such facilities are smaller, confi ned indoor   spaces—consider mandating even stricter   guidelines in order to reduce potential fu-  ture liability. Additionally, boards may also   want to consider having an inspection per-  formed by the local health department to   ensure proper compliance with all salient   rules and regulations prior to reopening.  For those boards that do elect to reopen   their gyms during the pandemic, it may be   wise to consider closing those facilities dur-  ing certain hours in order to do a regular   deep cleaning of the space and its contents—  particularly the high-touch surfaces such as   furniture, doorknobs, handlebars, and rail-  ings. If it’s simply not feasible for staff  to   be on-hand to enforce masking, monitor   sign-in sheets, limit capacity, and constantly   clean and disinfect equipment, or for gym   equipment to be properly spaced out, or to   confi rm that the building’s air handling sys-  tem is operating within proper guidelines,   the prudent course of action would be for   the board to simply not reopen the build-  ing’s gym at all.       n  Massimo F. D’Angelo is a partner at the New   York City-based law fi rm of Adam Leitman   Bailey, P.C., and is admitted to practice before   the state courts of New York and New Jersey,   and the U.S. District Courts for the Southern   District and the Eastern District of New York   and the District of New Jersey.  NY GYMS...  continued from page 11  Himmelfarb & Sher, LLP • (914) 682-0040  Cooperative and Condominium Law—Real Estate Closings  One North Broadway, Suite 800, White Plains, NY 10601    Contact: Ronald A. Sher, Esq. • Norman D. Himmelfarb, Esq.  Law@himmelfarb-sher.com • Direct Dial: 914-461-0220


































































































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