Daily Record Staff//May 21, 2026//
Daily Record Staff//May 21, 2026//
New York State Supreme Court, Appellate Division, Fourth Judicial Department
Comptroller authority — Local finance law — City charter
CA 25-01798
Appealed from Supreme Court, Erie County
Background: The respondent appealed from a judgment granting the petition seeking a writ of mandamus compelling the respondent comptroller to issue and sell bonds pursuant to resolutions duly adopted by the Buffalo Common Council.
Ruling: The Appellate Division affirmed. The court noted that the comptroller possesses no discretion over whether to issue bonds. Pursuant to the city charter, the comptroller’s involvement in the capital improvement budget process consists primarily of preparing a report listing the city’s outstanding capital debt, commenting in detail about the city’s financial condition, and advising as to the maximum amount of capital debt that the city may prudently incur over the next five years without impairing its credit rating and financial stability. The Local Finance Law gives the Common Council the power to authorize the issuance of bonds and notes. The Common Council did not provide the comptroller with the power to veto Common Council authorizations.
William F. Savino, of Woods Oviatt Gilman, for the respondent-appellant; Terrence M. Connors, of Connors LLP, for the petitioners-respondents.