Comptroller Announces Move to Appeal NYS Appellate Division of the Supreme Court Decision

City of Buffalo Comptroller Barbara Miller Williams

City of Buffalo Comptroller Barbara Miller Williams dis closed her decision to appeal the recent Ruling by the New York State Appellate Division of the Supreme Court concerning the City’s Capital Borrowing Lawsuit to the New York State Court of Appeals. This action reflects the Comptroller’s continued commitment to upholding fiscal responsibility, ensuring transparency, and protecting the long-term financial stability of the City of Buffalo. Such Borrowing highlights the negative impact of borrowing beyond the Comptroller’s established Debt Cap, especially when Citizens and Taxpayers are facing a proposed 25% property tax increase along with rising water, sewer, and user fee increases. As Capital Borrowing increases, so does the City’s obligations to repay that debt through increased property taxes paid for by the taxpayers of Buffalo.

The Comptroller has maintained that any increase of Capital Borrowing must be supported by clear, realistic repayment plans consistent with the City of Buffalo’s Capital Debt Management Policy, adopted by the Buffalo Common Council in 2018. At the center of the dispute is the City’s Fiscal Year 2024–2025 Capital Budget. After its approval, Comptroller Miller Williams repeatedly requested a prioritized list of shovel-ready projects from Former Acting Mayor Christopher P. Scanlon that would remain within a $28 million debt threshold established by her office. As of today, that list has still not been provided to the Comptroller.

The Mayoral Administration instead advanced a Borrowing Plan totaling $109,537,209, exceeding the Comptroller’s Debt Cap by $81,537,209. The Buffalo Com mon Council approved the full amount, after which For mer Acting Mayor Scanlon and Council Member Mitchell Nowakowski joined together and initiated a lawsuit to force Comptroller Miller Williams to borrow the entirety of the funds. Ultimately, the Former Acting Mayor sought Outside Legal Counsel versus utiliz ing the Corporation Counsel, requiring the Comptroller to assume Outside Counsel as well, at an additional expense to taxpayers. In addition, after assuming his role as City of Buffalo Mayor, Mayor Sean Ryan requested to be added to the existing lawsuit.

The Comptroller continues to emphasize that increased borrowing directly affects taxpayers, as debt ser vice payments are primar ily funded through property taxes. She warns that higher long-term borrowing will result in higher debt service payments in future Fiscal Year operating budgets. Miller Williams also pointed to EXISTING, UNSPENT CAPITAL FUNDS—totaling $144,049,768—as evidence that additional borrowing should be approached with caution until previously allocated resources are utilized. Despite some misinformation, the Comptroller did in fact autho rize borrowing for reimburs able projects. In September 2025, she approved $29,433,750 in Bond Anticipation Notes (BANs), including:

• $7,483,750 for infrastructure projects such as Busti Avenue, Jefferson Avenue Phase 1, and the Car Sharing Main Street Initiative, largely eligible for federal reimbursement

• $21,950,000 for Buffalo Public Schools construction projects, with the majority of costs reimbursable by New York State

Comptroller Miller Williams further states that her office will continue to support responsible borrowing for projects that meet established financial standards while ensuring the City does not exceed its capacity to repay without placing additional strain on taxpayers. She further cautioned that the cur rent dispute raises broader concerns about preserving the integrity of the capital budgeting process and maintaining independent financial over sight. The combined effect of rising taxes, fees, and living costs, she noted, already presents significant challenges for many residents.

Comptroller Miller Williams’ Final Appeal to New York State’s Highest Court of Appeal is intended to protect the integrity necessary to ensure that all legal and financial considerations are thoroughly examined and that established fiscal safeguards remain in place. While she respects the New York State Appellate Court Decision, it is critical to pursue all legal mechanisms at the highest Judiciary level. The Comptrol ler’s Office will proceed with the Appeal in accordance with applicable legal procedures and timelines. In the interim, the office remains focused on its core mission of providing independent oversight, safe guarding public funds, and delivering accurate, transparent financial reporting for the residents of Buffalo.