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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