Adam J. Manson, one of two men accused of running a $118 million Ponzi scheme in connection with a failing investment in the Panoramic View Resort in Montauk, pleaded guilty in United States District Court on Monday to conspiring to commit securities fraud, a felony. Robert Nardoza, a spokesman for the Federal prosecutor, said Tuesday that all unsold units in the oceanfront cooperative, which he valued at over $60 million, will be turned over to the federal government to be auctioned. Mr.