Page 16 - NY Cooperator November 2019

16 THE COOPERATOR — NOVEMBER 2019 COOPERATOR.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 owners of the shares corresponding to their mother’s apartment, and to allow an assignment of the shares to their names. In the case of Estate of Del Terzo v. 33 Fifth Avenue Owners Corp., two brothers inherited from their mother the co-op apartment the family had occupied for 50 years. In the years immediately preced- ing their mother’s passing, one brother had been residing in the apartment with his mother, his wife, and his two college- age children. The other brother resided in Pennsylvania, where he had a thriving medical practice. The brothers applied to the coopera- tive board for assignment of shares from their mother’s estate to the two of them jointly. However, only the non-occupant brother had sufficient income to pay the $3,500 monthly maintenance. Relying on a proprietary lease provision stating that there “shall be no limitation” on the board’s right to grant – or withhold – con- sent to an assignment, the board rejected the brothers’ application. It reasoned that the proprietary lease precluded more than one family from living in an apart- ment, and that if only the currently resid- ing brother and his family lived there, the application should be rejected because he was not financially capable of becoming a shareholder. The brothers sued the board, alleging that its denial of the assignment to them as heirs violated a separate provision in the proprietary lease governing consents to assignments to successor family mem- bers. That lease provision stated that “If the Lessee shall die, consent \[of the board of directors\] shall not be unreasonably withheld to an assignment of the lease and shares to a financially responsible member of the Lessee’s family.” The court agreed with the brothers, and found the board had unreasonably withheld its consent. While most people aren’t thinking about the end of their lives when they purchase a co-op apartment (on the con- trary, they’re usually thinking about the new chapter a new home represents), the fact remains that depending on the lan- guage codified into a building’s propri- etary lease, a board can have sweeping power over how that apartment can be handed down to subsequent generations. That language – and the power it confers – are certainly something to take into ac- count when making the decision to pur- chase. n A J Sidransky is a staff writer/reporter for Th e Cooperator, and a published novelist. INHERITING... continued from page 15 Soifer, “About 50 percent of their mediation is \[for\] noise complaints.” Once the parties involved in the dispute agree to meet, they have the opportunity to address the issue at a neutral location with the assistance of a professional mediator. In Soifer’s examples, however, mediation was not the ultimate resolution. “\[One of the disputes\] festered on for a long time, to the point where I had to tell the folks on the bottom apartment that they just had to understand that the person above \[them\] was carpet compliant; he provided his work schedule; he was fully honest with \[them\]. ... I tried mediation with them both, but there’s nothing more I could do. Th ey just had to learn to be tol- erant.” In the second situation, the other off ending resident eventually moved away. Making a Stink One area of complaint that is harder for managers to resolve is odors. “Cook- ing odors is a big one,” says Soifer. “You have open ventilation systems that go up through the roof fans, and so some of those odors can fi nd their way into people’s apart- ments up the line.” In multicultural build- ings like the ones Soifer manages, some residents’ delicacies are another’s off ensive smell. “Th ere are various measures that people can take to mitigate \[such odors\],” says Soifer. If their kitchen has a window, he advises residents to point a fan out the window to exhaust the smell out of their apartment entirely. Cigarettes and other smoking devices pose an even greater challenge, since they are very diffi cult to investigate and resolve, and also pose potential harm to neighbors’ health and comfort. Even in one of her Upper East Side buildings that was one of the fi rst in the city to go smoke-free, Lombardo-Barton says, “We had received consistent complaints of cigarette smoke smells from a unit owner on a lower fl oor. Th e complaint alleged that the smells were more prevalent at night and early morning during the weekdays. Th is complaint was ongoing for over a year. Because of the time of day the smell was detected, neither the super nor anyone from management was available to confi rm the smell. Th e staff was not able to detect cigarette smells from behind any of the apartment doors on the fl oors below.” Unable to fi nd the source of the off ense, Lombardo-Barton installed a bypass and exhaust fan in the ventilation system that diverted smells from the lower fl oors with- out restricting airfl ow— and that put an end to the problem, and the complaints. But, she says, when an off ending tenant is identifi ed, “If the situation persists aft er several attempts to abate the issue, legal in- tervention may be necessary.” n MANAGING... continued from page 7 lie below the surface are just as important. Th roughout the winter, pipes and plumbing should be inspected to ensure they are safe from freezing temperatures. Special attention should be paid to pipes that are in unheated spots in basements, or that are exposed to the elements. Exterior plumbing and water sourc- es should all be insulated or turned off before the fi rst freeze, and anything that can retain water (like hoses used to water landscaping elements or clean sidewalks, for example) should be drained and stored away til spring. Winterization also includes inspecting and prepping your building’s boiler -- though really, it’s not just a wintertime thing; boil- ers need to be maintained on a regular ba- sis, not only for proper functioning, but also because the New York City Department of Buildings (DOB) requires boilers to have a certifi cate of operation. Many boilers need to be overhauled annually, with a combustion test done at that time, and a licensed profes- sional should do regular fi reside cleanings and at least biannual checkups of your system. As the boiler’s stack temperature increases, it in- dicates residue buildup and means it’s time for a cleaning. Boiler pros generally recommend booking a cleaning and inspection of your system to prepare for winter. It’s a day-long job during which gaskets are checked, among other things, and replaced if they’re showing signs of wear. Get On It Most winterizing steps can and should be done aft er the summer heat has abated, but before the fi rst snow. Because it can take a few weeks for your building to get worked into a professional’s schedule, it’s wise for su- pers and building maintenance staff to do walkthroughs and inspections earlier rather than later, so any issues they discover can be attended to before the snow fl ies. Aft er a full walk-through and identifi cation of any neces- sary repairs, it is all about maintenance leading up to and during the winter—going through the building on a weekly basis to make sure nothing has changed or deteriorated. In addition to structural care, managers and self-managing boards should also make sure they have all the tools and supplies their property will need for the coming cold: side- walk salt and quality shovels in the winter are snatched up faster than box fans in the sum- mer—so take the time to stock up before you need them! It may also be worthwhile to lay down some long plastic runners or vinyl mats in high-traffi c common areas to catch all the snow, salt and grime that gets tracked in dur- ing the winter months. Th e climate may be heating up -- but for now anyway, winter can still be an icy, slushy grind that exacts a heavy toll on buildings. With some forethought and proper care, your building can avoid the worst of the season’s ef- fects. n PRE-WINTER... continued from page 6