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Official Statement JULY 8, 2020 ERRATUM NOTICE TO THE PRELIMINARY OFFICIAL STATEMENT DATED JULY 1, 2020 RELATING TO THE ISSUANCE OF $7,745,000 VILLAGE OF KINGS POINT NASSAU COUNTY, NEW YORK GENERAL OBLIGATIONS $1,225,000 Public Improvement Serial Bonds-2020 (the “Bonds”) Dated: July 23, 2020 Due: July 15, 2021-2030 AND $6,520,000 Various Purpose Bond Anticipation Notes-2020 (the “Notes”) Dated: July 23, 2020 Due: July 23, 2021 (Collectively referred to as the “Bonds and Notes”) Please note that the section titled “CONTINUING DISCLOSURE – Historical Continuing Disclosure Compliance” to the Preliminary Official Statement of the Village dated July 1, 2020 has been revised to read as follows: CONTINUING DISCLOSURE At the time of the delivery of the Bonds and the Notes, the Village will provide executed copies of its undertaking to provide Continuing Disclosure with respect to the Bonds and its undertaking to provide Notices of Events with respect to the Notes substantially as set forth, respectively, in “APPENDICES C & D” hereto. Historical Continuing Disclosure Compliance In the past five years, the Village has failed to file its audited financial statements within a timely manner to the Electronic Municipal Market Access Website (“EMMA”) for the fiscal years ended 2014, 2016, 2017, 2018 and 2019. Additionally, the Village was three days late in filing its annual financial information and operating data (“AFIOD”) for the fiscal years ended 2015 and 2017 and one day late in filing its AFIOD for the fiscal year ended 2018. The Village also failed to provide timely notice of its failures to file its audited financial statements and AFIOD as outlined above except for the 2017 fiscal year. Failure to file notices detailing these events have been filed with EMMA. PRELIMINARY OFFICIAL STATEMENT DATED JULY 1, 2020 NEW AND RENEWAL ISSUES SERIAL BONDS & BOND ANTICIPATION NOTES Statement In the opinion of Hawkins Delafield & Wood LLP, Bond Counsel to the Village, under existing statutes and court decisions and assuming continuing compliance with certain tax certifications described herein, (i) interest on the Bonds and the Notes is excluded from gross income for federal income tax lawful prior to prior to lawful purposes pursuant to Section 103 of the Internal Revenue Code of 1986, as amended (the “Code”), and (ii) interest on the Bonds and the Notes is not Official treated as a preference item in calculating the alternative minimum tax under the Code. In addition, in the opinion of Bond Counsel to the Village, under existing statutes, interest on the Bonds and the Notes is exempt from personal income taxes of New York State and its political subdivisions, including The City of New York. See “TAX MATTERS” herein. The Village will designate the Bonds and the Notes as “qualified tax-exempt obligations” pursuant to the provisions of Section 265(b)(3) of the Code. $7,745,000 VILLAGE OF KINGS POINT ances shall this Preliminary NASSAU COUNTY, NEW YORK GENERAL OBLIGATIONS $1,225,000† Public Improvement Serial Bonds-2020 (the “Bonds”) Dated: July 23, 2020 Due: July 15, 2021-2030 e. Undere. no circumst MATURITIES** Year Amount Rate Yield CUSIP Year Amount Rate Yield CUSIP 2021 $ 100,000 2026 $ 125,000 2022 115,000 2027 125,000 2023 115,000 2028 130,000 2024 120,000 2029 135,000 * 2025 120,000 2030 140,000 * * The Bonds maturing in the years 2029-2030 are subject to redemption prior to maturity as described herein under the heading “THE BONDS - Optional Redemption”. ** The maturities of the Bonds are subject to change pursuant to the terms of the accompanying Notice of Bond Sale to achieve substantially level debt service as provided in the Local Finance Law. AND $6,520,000 Various Purpose Bond Anticipation Notes-2020 (the “Notes”) Dated: July 23, 2020 Due: July 23, 2021 (Collectively referred to as the “Bonds and Notes”) The Bonds and Notes are general obligations of the Village of Kings Point, Nassau County, New York (the “Village”), and buy, nor shall there be any sale of the securities, in any jurisdiction in which such offer, solicitation or sale would be un be would sale or solicitation offer, such which in jurisdiction any in securities, the of sale any be there shall nor buy, will contain a pledge of the faith and credit of the Village for the payment of the principal thereof and interest thereon and, unless paid from other sources, the Bonds and Notes are payable from ad valorem taxes which may be levied upon all the taxable real property within the Village, subject to certain statutory limitations imposed by Chapter 97 of the New York Laws of 2011, as amended, (the “Tax Levy Limit Law”). (See “TAX LEVY LIMIT LAW” herein). The Bonds maturing on or after July 15, 2029 are subject to redemption prior to maturity as described herein under the heading “THE BONDS - Optional Redemption”. The Notes are not subject to redemption prior to maturity. Interest on the Bonds and Notes will be calculated on a 30-day month and a 360-day year basis. July __, 2020 stration or qualification under the securities laws of such jurisdiction. of such laws securities the under qualification or stration ________________________________ † This Preliminary Offering Statement and the information contained herein are subject to completionor amendment withoutnotic to offer an of solicitation the or sell to offer an constitute regi Preliminary, subject to change. The Bonds will be issued as registered bonds and may be registered, at the option of the purchaser, in the name of the purchaser or in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York (“DTC”), which, if so elected by the purchaser, will act as securities depository for the Bonds. If the Bonds are issued in book-entry form, individual purchases will be in the principal amount of $5,000 or integral multiples thereof. Purchasers will not receive certificates representing their ownership interest in the Bonds. Interest on the Bonds will be payable on July 15, 2021 and semi-annually thereafter on January 15 and July 15 in each year until maturity. Principal and interest will be paid by the Village to DTC, which will in turn remit such principal and interest to its participants, for subsequent distribution to the beneficial owners of the Bonds. See “BOOK-ENTRY- ONLY SYSTEM” herein. If the Bonds are issued in registered certificated form, principal and interest will be payable at such bank or trust company located and authorized to do business in the State of New York as may be selected by the successful bidder. Paying agent fees, if any, in such case are to be paid by the purchaser. The Bonds may not be converted into coupon bonds or be registered to bearer. At the option of the purchaser(s), the Notes will be issued in (i) registered form, registered in the name of the successful bidder(s) or (ii) registered book-entry form registered to Cede & Co., as the partnership nominee for The Depository Trust Company, New York, New York (“DTC”). For those Notes issued as book-entry notes registered to Cede & Co., DTC will act as the securities depository for the Notes and Noteholders will not receive certificates representing their ownership interest in the Notes. Individual purchases of such registered Notes may be made in denominations of $5,000 or integral multiples thereof. Payment of the principal of and interest on the Notes will be paid in lawful money of the United States of America (Federal Funds) by the Village to DTC, which will in turn remit such principal and interest to its participants for subsequent distribution to the beneficial owners of the Notes as described herein. (See “BOOK-ENTRY-ONLY SYSTEM”). For those Notes registered to the Purchaser(s), a single note certificate will be issued for those Notes bearing the same rate of interest in the aggregate principal amount awarded to such purchaser(s) at such interest rate. Principal of and interest on any such Notes will be payable in Federal Funds at maturity at such bank(s) or trust company(ies) located and authorized to do business in the State of New York as may be selected by the successful bidder(s). The Bonds and Notes are offered subject to the final approving opinions of Hawkins Delafield & Wood LLP, New York, New York, Bond Counsel, and certain other conditions. It is expected that delivery of the Bonds and Notes in definitive form will be made on or about July 23, 2020. This Preliminary Official Statement is in a form "deemed final" by the Village for the purpose of Securities and Exchange Commission Rule 15c2-12 (the “Rule”). For a description of the Village’s agreement to provide continuing disclosure as described in the Rule, see “APPENDIX C – UNDERTAKING TO PROVIDE CONTINUING DISCLOSURE” and “APPENDIX D – UNDERTAKING TO PROVIDE NOTICES OF EVENTS” herein. ELECTRONIC BIDS for the Bonds and Notes must be submitted via Fiscal Advisors Auction website ("Fiscal Advisors Auction") accessible via www.FiscalAdvisorsAuction.com on July 9, 2020 by no later than 11:00 A.M., Eastern Time, pursuant to the respective Notices of Sale. Bids may also be submitted by facsimile at (315) 930-2354. No other form of electronic bidding services will be accepted. Once the bids are communicated electronically via Fiscal Advisors Auction or via facsimile to the Village, each bid will constitute an irrevocable offer to purchase the Bonds pursuant to the terms provided in the respective Notices of Sales. THE DATE OF THIS OFFICIAL STATEMENT IS JULY 1, 2020. VILLAGE OF KINGS POINT NASSAU COUNTY, NEW YORK VILLAGE OFFICIALS MICHAEL C. KALNICK Mayor DAVID HAROUNIAN Deputy Mayor TRUSTEES DAVID HAROUNIAN SHELDON KWIAT HOOSHANG NEMATZADEH KOUROS TORKAN * * * * * * * * GOMIE PERSAUD Village Clerk/Treasurer MCLAUGHLIN & STERN, LLP General Counsel FISCAL ADVISORS & MARKETING, INC.
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