320.2001
RESOLUTION AUTHORIZING EMPIRE STATE APPRAISAL
CONSULTANTS, INC. TO ENGAGE SERVICES OF LEONARD VONA,
CPA, CFE TO AUDIT RECORDS OF PYRAMID COMPANIES, INC.
RESOLUTION NO.: 320, 2001
INTRODUCED BY: Mr. Daniel Stec
WHO MOVED ITS ADOPTION
SECONDED BY: Mr. Tim Brewer
,
WHEREAS Pyramid Companies, Inc., (Pyramid) has commenced litigation against the
Town of Queensbury regarding real property tax assessments on the Aviation Mall for the years
1997 to 2000, and
,
WHEREAS by prior Resolution the Town Board authorized engagement of Empire State
Appraisal Consultants, Inc. (ESAC) to provide necessary appraisal services to the Town in this
litigation, and
WHEREAS, it will be necessary to perform an audit of Pyramid’s accounts and records in
order to assure the reasonable accuracy of the appraisals to be produced by ESAC, and
WHEREAS, ESAC cannot itself provide the needed audit services, and
WHEREAS, ESAC has recommended that the Town authorize ESAC to engage the
services of Leonard W. Vona, CPA, CFE, to perform the necessary audit, and
WHEREAS, Mr. Vona is a Certified Public Accountant and Certified Fraud Examiner
with extensive professional credentials, and
WHEREAS, ESAC has utilized the services of Mr. Vona in conducting audits in
connection with the preparation of appraisals in other tax assessment litigation and has found his
work to be of very high quality, and
WHEREAS Mr. Vona proposes to conduct an audit of the accounts, books and records of
Pyramid Companies for the purpose of assuring the reasonable accuracy of ESAC’s appraisal, and
WHEREAS the cost of such audit services to be provided by Mr. Vona will be $120 per
hour, not to exceed a maximum of $4,800 without further approval by this Board, with such costs
to be shared equally with the Queensbury Union Free School District, and
WHEREAS
, the Queensbury Union Free School District has approved of ESAC
engaging the services of Mr. Vona to perform the needed audit work on the stated terms and
recommends that the Town similarly provide its approval, and
WHEREAS
the Assessor and Town Counsel recommend that ESAC be authorized to
engage the services of Mr. Vona to provide the necessary audit services on the proposed terms,
with the cost to be divided equally between the Town and the Queensbury Union Free School
District,
NOW, THEREFORE, BE IT
RESOLVED,
that the Queensbury Town Board hereby authorizes Empire State
Appraisal Consultants, Inc. to engage the services of Leonard W. Vona, CPA, CFE, to audit the
accounts, books and records of Pyramid Companies, Inc. in order to assure the reasonable
accuracy of the appraisals of the Aviation Mall properties to be provided by ESAC, with the cost
for such audit services to be $120 per hour, not to exceed a total of $4,800 without further
approval of the Town Board, which costs shall be divided equally between the Town and the
Queensbury Union Free School District, with the Town’s portion to be paid from the Assessor’s
Department Article 7 Account No.: 001-1355-4740, and
BE IT FURTHER,
RESOLVED, that the Town Board further authorizes and directs the Town Assessor,
Town Counsel and/or Town Supervisor to take any action necessary to effectuate the terms of
this Resolution.
th
Duly adopted this 6 day of August, 2001, by the following vote:
AYES : Mr. Turner, Mr. Stec, Mr. Brewer, Mr. Brower
NOES : None
ABSENT : Mr. Martin