To be, or not to be [taxed]? That is the question. It appears that William Shakespeare had been posing the same question that treasurers and other board members of New York co-ops have been asking their accountants for the past five…

A cooperative is generally organized as a so-called business corporation, just like, for example, IBM or AT&T. Accordingly, shareholders of a cooperative have the same rights as shareholders in other New York business corporations to init…

Just as the entrance hall of an apartment welcomes and sets the tone for the rooms beyond, a lobby creates an instant impression for anyone who enters, including guests and potential buyers. A lobby is a building's best foot forward and mus…

While there has been a lot of talk in the industry recently about energy conservation, it would seem that most board members and residents are not sure where to begin or how they should proceed. The Cooperator has uncovered several new pr…

The collapse of the New York real estate market in the late 1980s left dozens, if not hundreds, of co-ops unable to pay or refinance their mortgages. Many sponsors managed to have their plans declared effective with only 15 percent of the u…

The City Council has made protection of homeownersincluding co-op and condo ownersone of its highest priorities. We do this because we understand that home ownership fosters a sense of pride in home, community and city. Property owners …

Neil Goldstein flashes a look of genuine surprise when a resident kisses him hello on the cheek in the lobby of The Harmony, an Upper East Side co-op where he is board president. Other residents trot by with friendly waves and call out, How…

Appearances are important. How your building looksfrom the inside outhas a direct impact on both the value of each apartment and the morale of every resident. From the facade to the awning to the flowers on the lobby table, a good first…

In August 1986, a Time magazine cover proclaimed America, Your Insurance Has Been Canceled!! The insurance industry was in the midst of what was called a hard market. Policies were being canceled or non-renewed and premiums were escal…

Jonny J. Frank is managing director of Decision Strategies International, an investigative consulting firm that specializes in consulting with corporations on internal fraud prevention and investigation. His firm recently added the metropol…