Finance Committee - Council Committee Meeting

This agenda item, 25-2026, concerns the City of Buffalo Transition and Transformation Fund. This fund is established at the Community Foundation for Greater Buffalo to support the City with objectives around efficiency, innovation, and talent. It will receive contributions from philanthropic and corporate donors to address the City's significant fiscal constraints and long-standing lack of investment in technology, equipment, and operating systems. The Mayor of Buffalo can make written requests to the Community Foundation for funds, which will be considered based on focus areas including efficiency (e.g., engaging consultants), innovation (e.g., piloting new ideas), and talent (e.g., recruitment and retention). The fund aims to bolster municipal resources and help the City deliver quality services. The item was referred to FIN on 12/23/25 and was Tabled at the 12/30/25 meeting, with the next meeting scheduled for 1/13/2026.

The Buffalo Charter Revision Commission, chaired by Anna Falicov, has formally requested an appropriation of $100,000 to fund its operations. These funds will support essential activities such as retaining legal counsel for research and drafting charter amendments, as well as public outreach efforts like city-wide mailers, printing, social media campaigns, and community surveys. The Commission aims to leverage in-house and volunteer resources to minimize the use of appropriated funds. For context, the 1999 Charter Revision Commission was allocated $140,000 for similar purposes.

The City of Buffalo's Annual Comprehensive Financial Report for Fiscal Year 2024-2025 reveals a complex financial picture with both improvements and significant challenges. The City's total primary government net position increased by $81,283,000 to $(589,873,000), primarily due to an increase in governmental activities' net position by $89,603,000, while business-type activities saw a decrease of $8,320,000.

Financial Performance & Trends:

• Governmental activities' total revenues increased by $20,516,000, driven by land sales and various grants. Key revenue sources were property taxes (22.7%), state aid (22.4%), and operating grants (17.9%).
• Total expenses for governmental activities decreased by $6,822,000, despite increases in public safety and American Rescue Plan Act (ARPA) projects, largely due to lower general government support costs from prior year claims settlements. Public safety remains the largest expense category at 49.6%.
• The General Fund's committed Emergency Stabilization Fund decreased by $20,672,650 from FY2024 to $42,342,468, falling short of the City Charter's 30-day expenditure minimum, indicating non-compliance with policy.

Debt and Liabilities:

• The City's bond ratings remain A1/A+/A from Moody's, S&P, and Fitch, respectively, but S&P and Fitch maintain a Negative outlook.
• Total general obligation bonded debt outstanding is $157,185,000, with Water Authority revenue bonds at $134,195,000.
• Noncurrent liabilities increased by $61,289,000, mainly due to a $68,173,000 increase in Other Postemployment Benefits (OPEB) liabilities and a $56,146,000 increase in net pension liability, partially offset by a $46,185,000 decrease in bonds payable.

Budgetary & Future Outlook:

• The General Fund's actual revenues exceeded the final budget by $56,985,000 (due to interest earnings and ARPA funds), but actual expenditures were $58,935,000 higher than budgeted, primarily in public safety, employee benefits, and ARPA transfers out.
• Key operational priorities for FY2025-2026 include the sale of Parking Ramps and Rapp Lots, implementation of the Occupancy Tax, reauthorization of the Tribal Compact Agreement, and developing a plan to replenish the committed and available fund balances.
• The Solid Waste and Recycling Fund continues to operate with a deficit of $(64,269,609), with no formal plan for remedy beyond anticipated future rate increases or General Fund subsidies. Litigation claims are estimated at $13,200,000, with possible additional impacts ranging from $14,000,000 to $44,000,000.

This report provides the Buffalo City School District's First Quarter Financial Report for the 2025-2026 fiscal year, covering July 1, 2025, to September 30, 2025. The district is projecting a $78.8 million deficit for the full year, consistent with the original budget. Significant financial items include a projected reduction in cash balances from $402 million to $315 million by June 30, 2026. The report also notes that State Output reports for revenue projections will not be available until mid-November. The Superintendent is implementing cost-saving measures, including cutting 8 central office FTEs and planning for further reductions in the 26-27 fiscal year, such as school closings and program cuts. The report details expenditures across various funds, including the General Fund, Grants Fund, and Food Service Fund, and provides employment level data and long-term enrollment trends.

This item is a Comptroller's response to the Fiscal Year 2025-2026 Recommended Capital Budget. The Comptroller, Carol Burns, has identified significant discrepancies between the Acting Mayor's proposed capital budget of $94,060,056.35 and the city's debt cap limit of $28,000,000.00, as advised in her August 1, 2025, estimate report. The difference represents an additional capital debt burden of $66,060,056.35, which the Comptroller states will be challenging to absorb annually, requiring more property tax revenue for future debt payments.

Key Concerns Raised by the Comptroller:

• Budget Exceeds Debt Cap: The Acting Mayor's request is $66,060,056.35 higher than the recommended debt cap.
• Increased Annual Debt Cost: An extra $8,714,780.87 annually will be added to the city's total debt service.
• Charter Non-Compliance: The Recommended Capital Budget was submitted late (November 7, 2025, instead of by November 1) and lacks mandated information, such as estimated costs, priority order, self-sustaining project identification, grant recovery amounts, and exclusion from debt limitations.
• Project Readiness: An estimated $17.8 million in projects are not "shovel ready," requiring significant additional time for planning, engineering, and permitting, potentially delaying construction by a year or more.
• Financial Health: The city faces numerous financial challenges, including projected revenue shortfalls in occupancy tax, interest, and fines; significant overtime costs; potential revenue shortages from a lack of a tribal compact and uncertainty in selling parking ramps; a deficit of $14,768,426 at the end of FY 2024-2025; and underfunded or non-existent fund balances.

The Common Council referred this to the Finance Committee on November 25, 2025, and it has been tabled multiple times, with the next meeting scheduled for January 27, 2026.

This item, initiated by Council Member Mitchell P. Nowakowski, requests a detailed report from the Commissioner of Administration, Finance, Policy, and Urban Affairs regarding the performance and potential reallocation of American Rescue Plan Act (ARPA) funds. Following a Finance Committee update on November 18, 2025, the Council seeks a list of projects and subrecipient agencies that are not meeting their spending or performance milestones. The request also asks for an anticipated timeline for the finalization of this report, the deadline for necessary funding reallocations to meet federal requirements, and the administration's proposed process for selecting new recipients for unspent funds. This information is crucial for ensuring the City meets the December 2026 federal expenditure deadline and allows the Council to support timely funding adjustments.

This resolution, sponsored by Councilmembers Halton-Pope and Rivera, requests the Office of Administration and Finance to conduct a comprehensive feasibility study for creating a progressive tax on privately owned vacant land and buildings in Buffalo. The initiative aims to address challenges posed by vacant properties, such as blight, public safety concerns, and hindered economic development, which place a financial burden on taxpayers.

The study will evaluate potential tax structures (potentially increasing with vacancy length or property condition), eligibility criteria, definitions, revenue projections, cost impacts, and administrative requirements. It will also identify necessary amendments to the City Code, assessment practices, or operational processes.

The Office of Administration and Finance is directed to submit its report to the Common Council within 30 days of the resolution's adoption for further legislative consideration. The resolution was initially adopted by the Common Council on November 25, 2025, and has since been tabled by the Finance Committee multiple times, with the next discussion scheduled for January 27, 2026.

This resolution, sponsored by Councilmembers Nowakowski, Wyatt, Halton-Pope, Rivera, and Everhart, respectfully requests the Mayor's Office of Strategic Planning and the Department of Public Works to provide the Common Council with the full results of Request for Proposals (RFP) No. 2024-2C. This RFP, issued on May 24, 2024, sought a professional consulting firm to act as the city's representative agent for the acquisition of the municipal street lighting system and its subsequent LED conversion.

Proposals were due on June 7, 2024, but no public update has been provided to the Council. The resolution highlights the importance of streetlight modernization for public safety, climate resilience, and equitable neighborhood investment, referencing a recent fatal shooting in the Chippewa entertainment district and subsequent community concerns about inadequate lighting. The lack of an update has hindered the Council's oversight capabilities. The resolution specifically asks for the list of respondents, evaluation metrics, and any committee determinations, as well as a general project status update.

This agenda item, 25-1863, concerns a response from Council Member Mitchell P. Nowakowski to Comptroller Barbara Miller-Williams regarding the use of the City's committed fund balance. The Comptroller had requested to use these funds, but the initial request did not specify the purpose. It was later understood that the request was prompted by substantial, unanticipated legal payments and settlements incurred in the previous fiscal year.

Council Member Nowakowski's response, dated November 7, 2025, highlights that the City Charter (§ 20-17.4 and § 20-17.5) requires a clear process for using and replenishing the committed and emergency stabilization funds. Specifically, funds can only be used for extraordinary operating or capital needs that could not be anticipated and funded through current budget resources. Furthermore, § 20-17.3 mandates that any expenditure from the Emergency Stabilization Fund must include a specific amount and purpose submitted to the Common Council and the Mayor.

Nowakowski respectfully requests that the Comptroller's office submit a revised notice that clearly states the purpose of the expenditures, reflecting the actual circumstances of the unanticipated legal expenses, and adheres to the process outlined in the City Charter. This is to ensure transparency, legal compliance, and the maintenance of the City's long-term fiscal stability. The item has been tabled multiple times by the Finance Committee since its referral on November 12, 2025.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt, formally requests that the Administration and the Department of Finance allocate sufficient funding for the Charter Review Commission. The Commission's mission is to conduct a comprehensive review of the City Charter to ensure it aligns with current needs and values, while promoting transparency, accountability, and efficiency. The resolution highlights the need for funding to support community outreach, public education materials, translation services, staffing, and logistical expenses to ensure equitable participation and an inclusive review process. The Common Council initially adopted this resolution on 11/12/25, but it has since been tabled multiple times by the Finance Committee, with the latest status indicating it was tabled on 01/13/26 and is next scheduled for discussion on 01/27/2026.

This is an informational report from the City of Buffalo's Department of Audit and Control detailing city payroll for the fiscal year ending June 30, 2025. The report found that city-wide overtime (OT) expense increased by 6% (from approximately $41.2M in FY 2024 to $43.6M in FY 2025). Total payroll expense increased by 7.5%, from $257M in FY 2024 to $276.1M in FY 2025. Actual overtime exceeded the budgeted amount by 80% in FY 2025, and has averaged 70% over the past five years. The report also highlights significant pay disparities, with Police and Firefighters receiving substantial base salary increases that outpaced inflation, while white-collar workers, engineers, and inspectors saw base salary growth lag behind the 18.2% inflation rate between July 2021 and July 2025. In FY 2025, 710 employees (25% of the workforce) earned over $20,000 in overtime, and 44 employees (1.5%) earned over $100,000 in overtime.

This agenda item, initiated by Council Member Mitchell P. Nowakowski, seeks to understand the potential impact of anticipated healthcare cost increases on the City of Buffalo's budget. As the City is self-insured for employee and retiree health benefits, the request aims to clarify the city's exposure to cost increases and premium volatility. It asks for an assessment of trends to prepare for and how these might affect budget planning for the upcoming fiscal year. The item requests an appearance from Commissioner Herndon-Hill and Director Crespo at the Finance Committee meeting on November 5, 2025, to discuss potential mitigation strategies and ensure the sustainability of employee healthcare.

The Citizens Planning Council (CPC) has submitted its Report and Recommended 2026 Capital Budget and 2027-2030 Capital Improvement Program (CIP) to Mayor Scanlon. The report details 115 project/funding requests totaling $179,657,557 from various city entities, with the CPC recommending a $28,000,000 budget for 2026, aligning with the Comptroller's advised maximum capital debt.

Key Recommendations for 2026 Capital Budget:

• Public Safety: Includes $3,600,000 for new Buffalo Fire Department apparatus and $1,600,000 for BFD building improvements. The Buffalo Police Department is recommended $1,925,000 for new vehicles (including a Bearcat) and $2,360,000 for facility upgrades.
• Education: All $88,600,000 in Buffalo Public Schools (BPS) projects are recommended, as they are eligible for up to 97% NYSED building aid. Significant BPS projects include $25,000,000 for PS #212's move to Buckham Hall, $8,700,000 for PS #95 (Waterfront Elementary) roof, mechanical, and playground upgrades, and $8,000,000 each for LED lighting and central AC at PS #18 and PS #80.
• Infrastructure & Facilities: The Department of Public Works (DPW) Division of Engineering is allocated $5,583,044.05 for citywide infrastructure. Cultural and educational organizations receive $3,754,888, including $1,140,000 for Shea's Buffalo Theatre auditorium roof and $1,105,000 for Buffalo Zoo perimeter fence.

Process Improvement Recommendations: The CPC also urged greater collaboration on annual bond sales, evaluation of older projects for bond repayment, and consideration of selling city-owned buildings operated by self-sufficient cultural organizations. This item has been tabled multiple times by the Finance Committee and is scheduled for further review on January 13, 2026.

This agenda item, 25-1711, concerns a letter from the Buffalo Police Benevolent Association (PBA) President, John Davidson, to Council Member Mitch Nowakowski regarding a potential staffing and leadership crisis within the Buffalo Police Department. The PBA highlights a looming Memorandum of Agreement expiration in June 2026 that affects healthcare coverage for members, potentially incentivizing senior officers to retire before that date.

Projected Retirements by June 2026:

• 74 senior members are expected to retire, including:
  • 27 Police Officers
  • 18 Detectives
  • 1 Detective Sergeant
  • 20 Lieutenants
  • 7 Captains
  • 1 Inspector

This exodus is predicted to significantly impact leadership, particularly the rank of Lieutenant, where the department could fall below the contractual minimum of 90 supervisors, with only 7 officers on the eligible promotion list. Furthermore, patrol officer numbers are projected to be 23 officers below the contractual minimum of 450, exacerbated by low cadet hiring (12 in 2025). The PBA warns that these staffing shortages will inevitably lead to increased overtime and a "devastating impact" on the city and its residents if unaddressed. The item has been repeatedly tabled by the Finance Committee since October 2025.

The Comptroller's office is formally requesting authorization to use the Committed Fund Balance (Emergency Stabilization Fund), also known as the Rainy-Day Fund, to cover an operational deficit in the Fiscal Year 2024-2025 financial performance. This deficit, identified by the city's independent auditor, Drescher & Malecki, stems from overestimated revenues (occupancy tax, service charges, fines) and underbudgeted expenditures (overtime, legal settlements). The projected shortfall exceeds available funds in the Assigned and Unassigned Fund Balance Accounts, which currently have zero balances. This action is necessary to close out the FY 2024-2025 financial results as per City Charter § 20-17-3. The Comptroller highlighted concerns about the City’s ability to sustain long-term financial projections due to increasing fixed costs like pensions, OPEB, and debt service, which constitute about one-third of the annual budget.

This resolution, initiated by Council Member Leah Halton-Pope and sponsored by the Finance Committee, calls for the Buffalo Urban Renewal Agency (BURA) to provide a comprehensive spending update on federal funds it administers. BURA manages the Community Development Block Grant (CDBG), HOME Investment Partnerships Program (HOME), Emergency Solutions Grant (ESG), and Housing Opportunities for Persons with AIDS (HOPWA) programs on behalf of the City.

The Council requires a detailed written report within sixty (60) days covering:

• Funding Sources: Total CDBG, HOME, ESG, and HOPWA funds received over the last three (3) fiscal years, plus any additional grants.
• District-Level Expenditures: A breakdown of spending by Council District for each program and funding source over the past three years.
• Program-Specific Details: Amounts allocated, expended, and remaining for specific programs including the Buffalo Lead Program, Down Payment and Closing Cost Assistance, Emergency Assistance Loan, Owner-Occupied Home Repair, Roof Program, Target Focus Area, Vacant Rental, 50/50 Program, and the Accessory Dwelling Unit (ADU) Program.
• Performance and Outcomes: Number of households served and projects completed for each program, with available geographic and demographic data.
• Unspent Funds and Spending Plan: Current unspent balances, a proposed plan for their expenditure, and a forward-looking funding plan for the next fiscal year.

Additionally, BURA is requested to present its findings and spending plan to the Community Development Committee and make the information publicly available online. The resolution was adopted by the Common Council on October 14, 2025, and has been tabled by the Finance Committee multiple times, with the next scheduled discussion on January 13, 2026.

This resolution from the Buffalo Water Board amends and adopts a new Schedule of Rates, Fees, and Charges, effective October 1, 2025. The changes are driven by increased operational expenses, capital program costs, indebtedness, and employee compensation, aiming for a self-sustaining water system.

Key Provisions:

• Rate Adjustments: New annual rates, fees, and charges are established for both metered and non-metered services, with separate, reduced rates for Qualified Senior Citizens (eligible under Real Property Tax Law Section 467).
• Annual Indexing: Future adjustments will consider increases in the Consumer Price Index Northeast Urban annually as of July 1.
• Affordability Program: A Residential Consumer Affordable Water Program offers credits against capacity charges: up to $153.00 per year for low-income consumers and up to $192.00 per year for very low-income consumers, based on HUD income limits.
• Miscellaneous Fees: A comprehensive list of new or adjusted fees includes service turn-on/off charges (e.g., $48.38 for standard service), hydrant permits (e.g., $8,134.21 for seasonal use), connection/disconnection fees, tapping charges, meter repair labor, equipment use rates, and a $2.00 convenience fee for online credit/debit card or ACH payments.

Environmental Review: The Board, acting as lead agency, issued a negative declaration under SEQRA on August 13, 2025, determining no significant adverse environmental impacts. A public hearing was held on September 10, 2025. The Common Council agenda item for this resolution has been TABLED multiple times, with the next review scheduled for January 13, 2026.

This resolution, initiated by Councilmember Clayton Ballard Hoyt and sponsored by Halton-Pope, Bollman, and others, requests comprehensive reports and testimony regarding the City of Buffalo's fines, fees, and collection practices. The Council is concerned about the effectiveness of current collection methods, the percentage of fines successfully collected, and the management of contracts with collection agencies.

Key Requests Include:

• Director of Treasury Report: Detailing all collections to date, the lifecycle of arrears, the percentage of fines/fees collected versus issued, and information on current collection agency contracts.
• Quarterly Collection Reports: To review collections throughout the year.
• Departmental Reports: Each department issuing fines and fees must report the number and amount of fines issued in the past fiscal year within 30 days of the resolution's passage.
• Bureau of Administrative Adjudication Testimony: To explain plea determination processes, the rationale for fine reductions, and their impact on overall collections.

The resolution aims to increase transparency and accountability in revenue generation and resource management.

S&P Global Ratings has revised Buffalo, NY's General Obligation (GO) debt outlook from stable to negative, while affirming its 'A+' long-term rating. This revision is due to the city's financial pressures and a significant drawdown of reserves in fiscal year 2024, which reduced financial flexibility. The city faces a projected budget gap of over $50 million in fiscal year 2026, despite measures like an 8% tax levy increase and a new hotel occupancy tax. A plan to sell city-owned parking facilities to a newly formed parking authority for an estimated $45 million is also in progress, but its timing and final price are uncertain.

Key Concerns:

• Reserve Drawdown: A $31.6 million reduction in available reserves in fiscal 2024, largely due to a significant increase in personal injury claim settlements.
• Budget Gap: A projected $50+ million budget gap for fiscal 2026 as federal stimulus funds (ARPA) are phased out.
• OPEB Liability: A substantial $1.2 billion Other Postemployment Benefits (OPEB) liability continues to be a long-term budgetary pressure.
• Implementation Risk: Uncertainty surrounding the parking authority sale and its ability to generate the expected one-time revenue.

S&P indicates there is at least a one-in-three chance of a downgrade if the city fails to restore balanced financial operations and maintain adequate reserves.

This agenda item, "Comptroller - Capital Bond Response to Mayor," concerns a dispute between the Comptroller's office and the Mayor's administration regarding the City of Buffalo's capital borrowing.

Key Issues:

• Debt Cap Disagreement: The Comptroller, Barbara Miller-Williams, has established a $28 million capital debt cap for Fiscal Year 2024-2025, citing guidance from financial advisors and rating agencies to protect the City's credit rating and financial stability.
• Mayor's Capital Budget: The Mayor's office submitted a Capital Budget totaling $110 million, which significantly exceeds the Comptroller's established cap. Resolutions totaling $56,853,709 were approved by the Common Council, further exceeding the cap.
• Lack of Prioritization: The Comptroller's office has repeatedly requested a revised and prioritized list of Capital Improvement Projects (CIP) that falls within the $28 million cap, but no such list has been provided by the Mayor's administration or Buffalo Public Schools.
• Comptroller's Stance: The Comptroller will not authorize or certify borrowing beyond the $28 million limit. However, she will proceed with issuing $7 million in Bond Anticipation Notes (BAN) for urgent and compliant capital needs.
• Inter-Departmental Conflict: The Mayor's office has directed the Buffalo Public Schools not to modify the approved capital budget, leaving the Comptroller and Mayor to resolve the dispute.

The item has been repeatedly tabled by the Finance Committee since September 2025, indicating ongoing deliberation and disagreement.

This report from the Buffalo Comptroller outlines the city's Five Year Capital Debt Plan for 2026-2030, as required by the City Charter. It details the city's debt contracting power, showing a significant margin beneath its debt ceiling. The report also reviews the Capital Debt Management Policy, highlighting key ratios for debt burden and adherence to goals. It notes that charter-required bi-annual reports on capital project progress have not been provided, which could hinder informed decision-making.

Key Financials and Projections:

• Debt Contracting Margin: The city is $1,560 million beneath its debt-ceiling limit as of July 1, 2025.
• Debt Ratios:
  • Net Direct Debt as a Percentage of General Fund Revenues: 37.9% (goal < 30%).
  • Total Debt Service as a Percentage of Expenditures: 6.7% (goal < 8%).
  • Net Direct Debt as a Percentage of Full Valuation: 0.87% (goal < 1.75%).
  • Percentage of Bond Principal Amortizing over 10 Years: 92.8% (goal >= 80%).
• Proposed Debt Issuance Caps:
  • 2026: $28,000,000
  • 2027: $29,000,000
  • 2028: $29,000,000
  • 2029: $34,000,000
  • 2030: $36,000,000

The report also identifies $71.8 million in authorized but unissued projects and $53.9 million in budgeted but unauthorized projects, requiring review for future viability. It emphasizes the need to fund non-capital expenditures and projects with shorter lifespans from the General Fund to mitigate interest costs and address concerns raised by bond counsel and auditors.

This item is an informational report from Fitch Ratings for the year 2025, presented to the City of Buffalo Common Council. The report was prepared by Rebecca Brooks from the Audit and Control department and was referred to the Finance Committee on September 2, 2025. It has been repeatedly tabled by the Finance Committee, with the latest tabling occurring on December 16, 2025, and the next scheduled meeting being January 13, 2026. The specific content or implications of the Fitch Ratings report are not detailed in the provided agenda item information.

This report provides a detailed overview of the City of Buffalo's State and Local Fiscal Recovery Funds (SLFRF) compliance for Quarter 2, 2025 (April-June). The total adopted budget for these funds is $331,356,932.00, with $279,716,891.04 expended across 35 projects. The report highlights significant allocations to various categories, including $197,717,886.41 for revenue replacement (primarily for Police and Fire Departments) and $107,018,397.43 for negative economic impacts.

Key Project Allocations & Status:

• Premium Pay: $11,030,000.00 fully expended for 2,754 essential public sector employees who worked in-person during the pandemic.
• Affordable Housing Advancement Fund: $16,300,000.00 allocated to housing development and assistance, with $13,026,196.91 expended. This includes $3,000,000.00 for capital expenditures.
• ROLL Expansion (Lead Remediation): $10,000,000.00 allocated to replace lead water service lines in over 1,000 homes (734 residential properties), with $5,720,292.13 expended. Construction began March 6, 2021, with operations by December 31, 2024.
• Masten Park/Johnny B. Wiley Reconstruction Project: $20,967,755.93 allocated for park and athletic facility renovations in a low-income community, with $12,991,101.98 expended. Expected capital expenditure is $22,000,000.00.
• Cultural Institution Support: $16,647,021.96 allocated for capital improvements to cultural institutions, with $8,300,355.39 expended. The budget was increased by $7,000,000.00.

Several programs, such as the City Arrears Forgiveness Program and Water and Sewer Debt Forgiveness Program, remain in development due to duplicative state funds. The item has been repeatedly TABLED by the Finance Committee since September 2, 2025, with the next review scheduled for January 13, 2026.

This item concerns a dispute between Council Member Mitchell P. Nowakowski and City Comptroller Barbara Miller-Williams regarding the 2025 capital budget. The Council approved a $110 million capital budget, significantly exceeding the $28 million debt limit recommended by the Comptroller. Council Member Nowakowski, as Chair of the Finance Committee, has written a letter to the Comptroller urging her to issue bond anticipation notes (BANs) necessary to fund the approved budget. He argues that the Comptroller's recommended limit is advisory, not binding, according to the City Charter and state law, and that her refusal to issue BANs is an overreach of her authority and is delaying critical projects. The letter also notes that the Corporation Counsel did not advise the Council that exceeding the limit would be illegal. The Comptroller has reportedly refused to issue BANs, citing her recommended limit, which has caused delays and put 2025 construction projects at risk. The Finance Committee has repeatedly tabled this item, with the latest scheduled meeting on January 13, 2026.

This resolution, sponsored by Finance Committee Member Halton-Pope and Chair Nowakowski, respectfully requests the New York State Legislature to reinstate the Buffalo Joint Schools Construction Board (JSCB). The JSCB was originally established to oversee, finance, and manage the planning, design, and construction of public school facilities in Buffalo. Its reinstatement is sought due to challenges faced by the City and Buffalo Public Schools in coordinating capital planning, addressing deferred maintenance, and managing large-scale projects since the JSCB's suspension. The resolution argues that reinstating the JSCB would provide a proven governance and financing framework, enhance transparency, ensure projects meet modern standards, and potentially leverage additional financing mechanisms to reduce taxpayer burden while maximizing state and federal funding. Copies of this resolution will be sent to various state and local officials, including the Governor, legislative leaders, the Superintendent of Buffalo Public Schools, the Buffalo Board of Education, and the Mayor of the City of Buffalo.

This resolution, sponsored by Finance Committee Member Halton-Pope and Chair Nowakowski, formally requests the Administration to schedule and conduct mid-term budget hearings. These hearings, to be held during the first week of January, will focus on reviewing the City of Buffalo's appropriations and revenue performance for the period of July 1 through January 1. All City departments will be required to submit detailed reports on their revenues and expenditures, including explanations for any significant variances from the adopted budget. The information gathered will be used by the Common Council to assess the city's current financial standing, evaluate spending and revenue performance against the adopted budget, and ensure fiscal stability and transparency for residents.

This agenda item concerns the City of Buffalo's Discretionary Fund Policy for Fiscal Year 2026. The policy outlines guidelines for the use of "Neighborhood Initiatives" accounts, which are designated for expenses benefiting the public, such as supporting community groups and events to enhance quality of life.

Key Policy Points:

• Contractual Requirements: All procured goods or services must be under a dual-executed contract approved by the City's Law Department, including proof of insurance, permits, licenses, IRS designations, a defined scope of services, an operating budget, and a conflict of interest statement if applicable.
• Funding Limits: Contracts to any single recipient cannot exceed $50,000, including amendments. No exceptions will be granted.
• Reporting and Compliance: Recipients must submit a discretionary funding grant budget and expenditure summary report with invoices, proof of payment, and supporting documentation. Failure to comply before new requests or by fiscal year-end will result in no additional funding until compliance is achieved. Receipts must be submitted within 30 days of expenditure, and contracts not closed within a year of receiving funding are ineligible for future funding until cleared.
• Fund Management: Discretionary Funds must be listed by District, not as one aggregate fund. Unencumbered funds will not roll over to the next fiscal year and will be returned to the General Fund.
• Prohibited Uses: Funds cannot be awarded to organizations employing elected officials, their staff, or family members in decision-making roles. Grants are for Not-For-Profit Organizations located within Buffalo, must not be the sole significant funding source, and must be for activities open to all residents. Loan programs, scholarships, and fundraisers are not eligible.
• Procurement: Procurement of goods above $10,000 requires an informal bidding process, with preference for local companies where feasible. Procurement over $20,000 must follow the City's standard procurement process. Capital purchases are prohibited effective July 1, 2025.
• Public Officers Law: The policy references Public Officers Law §73-b, prohibiting elected officials or candidates from appearing in advertisements paid for with city funds.
• Unallowable Costs: Specific unallowable costs include sales tax, tickets for social fundraising events, patronage advertisements, and rehabilitation/improvement to private property structures. Snow removal, lawn mowing, yard maintenance, and residential/commercial repairs are also excluded.

This policy has been in discussion and tabled by the Finance Committee multiple times since July 2025, with the next scheduled review on January 13, 2026.

The Buffalo Arts Commission is requesting a total budget of $285,000 for the 2025-2026 fiscal year. This funding is allocated across three key areas:

• Cataloguing, care, and maintenance of the City Art Collection: $25,000 will be used to hire an intern for clerical tasks and to purchase archival supplies for reconstructing the collection's filing system. This initiative aims to address the current precarious storage conditions of artworks and records in City Hall.
• Buffalo AKG Art Museum Public Art Initiative: $60,000 will continue the city's contribution to a program that has funded over 60 public art works by local artists, leveraging significant private funding and enhancing cultural tourism.
• Arts and Cultural Funding Advisory Committee: $200,000 will reinstate the review process for local arts and cultural agencies, ensuring proper expenditure of city funds, a process that had been incorporated into the City Anti-Violence Grant in Aid program in recent years.

The Common Council referred this request to the Finance Committee on July 22, 2025, and it has been repeatedly tabled by the committee through December 16, 2025, with the next meeting scheduled for January 13, 2026.

This resolution, sponsored by Councilmembers Everhart, Halton-Pope, and Rivera, requests a comprehensive analysis of all city service rates and fees paid by Buffalo residents. The analysis will be conducted by the Office of Finance and Administration in collaboration with various city departments, including Public Works, the Buffalo Sewer Authority, and the Buffalo Water Authority.

Key requirements for the report include:

• A detailed breakdown of each fee or rate.
• The last date each rate or fee was increased.
• The justification for each rate level.
• Any anticipated increases within the next two fiscal years.
• A comparison of fees to those in similar cities, where applicable.

The report is due to the Common Council within 45 days of the resolution's adoption. This initiative aims to ensure transparency, accountability, and affordability in city services, especially in light of economic challenges and inflation. The Buffalo Sewer Authority's lack of rate increases in over 18 years prompted this broader review.

This resolution, initiated by Finance Committee Member Leah Halton-Pope, reaffirms and enforces the City of Buffalo's 1% for Public Art Requirement (Chapter 409 of the City Code). This requirement mandates that capital improvement projects with construction and design costs of $1,000,000 or more allocate 1% of the total project cost for public art. The Buffalo Arts Commission is authorized to request annual funding for public art. The resolution outlines specific implementation policies:

• Permanent Compliance: All applicable projects must include a 1% budget line for public art. The Department of Public Works will notify the Arts Commission of new projects.
• Waiver Procedure: Waivers require a separate resolution, a written justification for why the project is "not appropriate" for public art, and must be subject to public review.
• Annual Arts Allocation: The Arts Commission can request funding exceeding 1% of the projected capital improvement budget for citywide public art initiatives.
• Reporting and Oversight: The City Comptroller is requested to instruct Audit and Control to provide quarterly reports on projects subject to the 1% requirement, amounts allocated/expended for art, and any waivers granted. The Arts Commission will submit an annual report on its activities and goals.

This document outlines the Annual Audit Plan for Fiscal Year 2026 for the City of Buffalo's Department of Audit and Control. The plan details the methodology for selecting audits, which is based on a risk assessment considering financial and control risks across various city departments. Key areas identified as high-risk due to their budget size and control complexities include Fringe Benefits, Police, and Fire departments. The plan also lists specific audits planned for FY2026, such as follow-ups on cell phone utilization and city clerk revenue, as well as new audits for seized funds at the BPD and internal controls over ARPA funds. The department aims to improve efficiency, effectiveness, and transparency through these independent audits, adhering to professional auditing standards.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt, requests a detailed financial report from the Buffalo Sewer Authority (BSA). The Common Council and city residents require a clearer understanding of BSA's financial standing due to potential rate increases and the sustainability of customer assistance programs. The resolution specifically asks for:

• The number of households currently benefiting from BSA's senior and low-income discount programs.
• A clear breakdown of the proposed rate increase and its average impact on residents' sewer bills.
• BSA's contingency plan for potential reductions or elimination of federal funding for discount programs, and strategies to address funding gaps without unduly burdening ratepayers.

The City Clerk is directed to submit this resolution to the BSA's Executive Director and board, requesting their appearance before the Council to provide this information.

This item concerns the Buffalo Sewer Authority's 2025-2026 Budget. The budget was approved by the Authority's Board on April 9, 2025, and is available on their website. The Common Council referred this budget to the Finance Committee on June 10, 2025, and it has been repeatedly tabled by the committee since then, with the latest entry indicating it was tabled on December 16, 2025, with the next meeting scheduled for January 13, 2026. No specific financial details or proposed changes to the budget are included in the provided documents, only its status as a tabled item.

This resolution urges the City of Buffalo Administration to develop and implement a Property Tax Circuit Breaker Program. The program aims to provide relief to low-income, elderly, and long-standing homeowners who are disproportionately affected by rising property taxes, such as the proposed 8% increase in the 2025-2026 Executive Budget. The resolution highlights the importance of preventing displacement and preserving intergenerational wealth, especially in historically disinvested communities like Buffalo's East Side. It calls for collaboration with the New York State Legislature to secure resources and authority, and tasks the Finance Committee with evaluating models from other jurisdictions and reporting back within 60 days with recommendations for a pilot program. The resolution also directs the City Clerk to send copies to the Mayor's Office and the Western New York Delegation of State Legislators. The Finance Committee has tabled this item multiple times, with the latest update indicating it remains tabled with a next meeting date of January 13, 2026.

This report from the City Comptroller analyzes the 2024-2025 Third Quarter Gap Sheets Report and projects a significant budgetary deficit, contrasting with the Administration's projection of a surplus.

Key Discrepancies:

• Administration Projection: $2,081,163 surplus.
• Comptroller Projection: $7,351,438 deficit.

Contributing Factors to Deficit:

• Lower-than-budgeted revenues: The Comptroller projects $893,273 less than the Administration, primarily due to the non-receipt of a $5.4 million advancement payment from New York State related to the Tribal Compact Agreement. However, higher receipts are anticipated from Erie County sales tax and prescription rebates.
• Expenditures exceeding budget: The Comptroller forecasts $8,539,328 more in expenditures, largely driven by an unbudgeted legal settlement of $6.5 million.

Fiscal Health Concerns:

• The City is projected to have a $0 balance in its Unassigned Fund Balance, which historically acts as a financial cushion.
• This situation is not in compliance with the City's Fund Balance Policy, which requires a balance equal to thirty days of prior year expenditures.
• The Comptroller's office is not privy to all internal budgetary decisions, which may impact year-end results.

This item concerns a letter from Majority Leader Leah Halton-Pope regarding the City's Grants-In-Aid (GIA) funding proposals for Fiscal Years 2024-2025 and 2025-2026. Halton-Pope requests to co-steward these funds, which total $403,000 for FY2024-2025 and $400,000 for FY2025-2026. The funds are designated for cultural, anti-violence, and youth programs.

FY2024-2025 Allocations:

• City Poet Laureate: $82,625
• Frontline Arts Restoration: $200,000
• Citywide Youth Arts Contest: $110,000
• City Historian Support: $10,375

FY2025-2026 Recommendations:

• City Poet Laureate (Renewal): $82,625
• City Historian Support: $50,000
• Citywide Youth Arts Contest (Renewal): $110,000
• Frontline Arts, Cultural & Anti-Violence Programming: $267,375

A cost-reduction recommendation suggests enrolling Mayor's Summer Youth (MSY) participants in the City Poet Laureate program to offset stipends and reduce GIA costs. The requested action includes designating Halton-Pope's office as steward, approving funding commitments, coordinating MSY participation, and including FY2025-2026 initiatives in the budget.

This agenda item, 25-948, concerns oversight of the City of Buffalo's use of State and Local Fiscal Recovery Funds (SLFRF), a component of the American Rescue Plan Act (ARPA). Majority Leader Leah Halton-Pope has submitted a letter to Commissioner Raymour Nosworthy requesting detailed responses by May 27, 2025, regarding the status of these funds as of Q1 2025.

The city reports over $167 million allocated, primarily for revenue replacement, with more than 40 active or pending projects. The letter raises concerns and asks specific questions across several categories:

• Strategic Use and Oversight: Status of fund drawdowns, strategies to accelerate underperforming projects, and evaluation methods (KPIs).
• Revenue Replacement Accountability: Breakdown of the $167 million distribution and safeguards for post-funding sustainability.
• Community Equity and Program Reach: Disbursement status of key programs like the Affordable Housing Fund and Water/Sewer Forgiveness, prioritization for low-income and BIPOC residents, and geographic equity in capital projects.
• Administrative and Technical Spending: Deliverables for over $700,000 in administrative/technical contracts and plans for in-house capacity.
• Local Workforce and Economic Impact: Launch timelines for workforce initiatives and tracking of local hiring and MWBE participation.
• Evaluation and Long-Term Impact: Steps for data-driven impact analysis and public reporting on outcomes.

The item has been repeatedly tabled by the Finance Committee since its referral on May 27, 2025, with the latest tabling on December 16, 2025, setting the next discussion for January 13, 2026.

This report provides a comprehensive financial overview for the City of Buffalo, Buffalo Public Schools (BCSD), Buffalo Urban Renewal Agency (BURA), and Buffalo Municipal Housing Authority (BMHA) for the Third Quarter of Fiscal Year 2024-2025, ending March 31, 2025.

City of Buffalo General Fund:

• The City anticipates a modest surplus of $2.08M for the fiscal year ending June 30, 2025.
• Revenues: A $17.2M American Rescue Plan (ARPA) transfer reversed a Q1 deficit. Sales tax projections are $114.1M, exceeding budget by $648k.
• Expenditures: Personnel expenses are below budget due to vacancy controls, offsetting higher Police and Fire overtime. However, active/retiree health insurance is projected to exceed budget by $4.7M, and legal settlements by $6.7M.
• Employment: The General Fund has 334 total vacancies, with 48 uniformed Police and 48 uniformed Fire vacancies.

Buffalo Board of Education (BCSD):

• BCSD projects a $54.9M General Fund deficit for the full year, an improvement of $28.6M from the original budget. This deficit is attributed to the loss of $90M in ARP/ESSER funding and declining enrollments.
• Cash Flow: Net cash flow exceeded original projections by over $108M, with an anticipated year-end cash balance of $378.2M, $24.7M higher than projected.
• Capital Budget: A $94M Capital Budget Plan faces delays in a $54M bond offering and $40M district cash commitment.

Buffalo Urban Renewal Agency (BURA):

• BURA reports a $154,581 surplus for the quarter.
• Housing Projects: Significant affordable housing developments are underway, including:
  • West Side Homes (PUSH/BNSC): A $20M project for 49 affordable rental units (90% complete, June 2025 closeout).
  • Mt. Olive Senior Manor (703 E. Delavan): A $27.5M project for 65 senior affordable units (60% complete, June 2025 completion).
  • 875 Lafayette Avenue/630 Linwood Avenue (Belmont Housing): A $35.5M adaptive reuse project for 80 family rental units (0% complete, April 2026 completion).
  • Hope on Main (954 Main Street - Salvation Army): A $20.5M emergency family shelter (0% complete, December 2026 completion).

Buffalo Municipal Housing Authority (BMHA):

• BMHA reports a net operating income of $1,097,106, which is $416,107 below budget.
• Revenues: Total revenues are $2.58M (5.77%) over budget, primarily due to $1.73M in HUD PHA Grants, $2.02M from the sale of Fosdick field, and $111k in interest earned. This is partially offset by a $1.43M shortfall in Operating Subsidy.
• Expenses: Total expenses are $2.91M (6.7%) over budget. Key overages include $1.52M in Maintenance Contract Costs, $364k in LIHTC maintenance costs, $365k for unit turnaround due to high vacancies, and $2.08M for HAP/UAP/Section 8 costs. Payroll and fringe benefits are $792k under budget due to vacancies, and gas utilities are $427k under budget due to seasonal usage.

This report details Buffalo City, New York's Quarter 1 2025 (January-March) compliance for State and Local Fiscal Recovery Funds (SLFRF), outlining the allocation and expenditure of $331,356,932.00 across 35 projects. The city's total estimated revenue loss due to COVID-19 is $264,105,423.00, with revenue replacement funds primarily supporting the Police and Fire Departments.

Key Funding Areas:

• Public Safety: Over $167 million for revenue replacement for Police and Fire Departments, $175,000 for a used fire vehicle, $299,986.51 for BFD Patient Care Report (PCR) upgrades, $600,000 for BFD Self-Contained Breathing Apparatus (SCBA) upgrades, and $2.6 million for the Neal Dobbins Restorative Justice and Public Safety Fund.
• Housing & Utilities: $16.3 million for the Affordable Housing Advancement Fund, $10 million for the ROLL program to replace lead water service lines in over 1,000 homes, and $11.46 million for a Water and Sewer Debt Forgiveness Program (still in development).

Note: This summary was recovered from a truncated response.

This document is the City of Buffalo Comptroller's assessment of the Administration's Recommended Budget for Fiscal Year 2025-2026 and the Four-Year Financial Plan (2026-2029). The Comptroller expresses significant concerns about the budget's reliance on uncertain revenue sources and under-budgeted expenditures.

Key Concerns and Observations:

• Total Recommended Budget: $622,074,415.
• Uncertain Revenue Sources: The budget assumes $26.5 million from the sale of City-owned parking ramps/lots and $3.4 million from a proposed hotel occupancy tax, both requiring New York State Legislature approval, which is currently uncertain.
• Tax Levy Increase: An 8% increase in the tax levy (to $184,482,900) has been approved, overriding the state's 2% tax cap.
• Overtime Expenditures: The budget proposes a significant reduction in overtime to $24,595,690, despite actual net overtime costs of $38,160,681 as of April 23, 2025.
• Underestimated Costs: Pension and health insurance costs for active and retired employees may be underestimated.
• Fund Balance: The entire Unassigned Fund Balance of $3,642,466 is projected to be used, leaving a $0 balance, which violates the City Charter's Fund Balance Policy.
• Four-Year Financial Plan: The plan lacks sufficient detail for a thorough review, relying on summarized revenue projections and departmental-level expenditures.
• Other Uncertain Revenues: Tribal Compact Casino Revenue ($11 million) and Medicare D Reimbursement (budgeted at $14,250,000 but already exceeded) also present uncertainties.

The Comptroller urges the Administration and Common Council to seek additional recurring revenue streams and revisit existing contracts for better terms.

This item, 25-699, initiated by Council Member M. Nowakowski, discusses the potential creation of the Buffalo Parking and Mobility Authority. The proposal involves the city bonding out and purchasing its four parking ramps for an estimated $40 to $60 million to generate immediate revenue. However, this is viewed as a one-time infusion of funds, raising concerns about long-term costs and liabilities.

Key questions raised by Council Member Nowakowski include:

• Whether a formal appraisal of the parking infrastructure has been conducted and its current market value.
• The availability of a ratio analysis comparing projected revenue to debt service obligations.
• The proportion of anticipated revenue that would cover debt service versus repair costs if bonding is used.
• Economic factors that might reduce the long-term value of these assets.
• Potential city obligations if the Authority's revenue projections fall short or it fails to meet bond covenants.
• The severity and cost of necessary improvements to the ramps.
• Details of the transaction between the Authority and any proposed operator or private management partners.

The memo highlights ambiguity in the proposed bill regarding property conveyance and ownership, suggesting the need for close scrutiny before budget inclusion. The item has been repeatedly tabled by the Finance Committee since April 2025, with the latest status indicating it was tabled on December 30, 2025, with the next meeting scheduled for January 13, 2026.

Mayor Christopher Scanlon has proposed selling Buffalo's four revenue-generating parking ramps (Adam, Augspurger, Fernbach, and Turner) to a newly created public authority, the City of Buffalo Parking Authority, to generate at least $45 million to address the city's projected budget deficit of over $50 million. This one-time infusion of cash would temporarily plug the budget gap but would eliminate a steady stream of income for the city in future years.

Key Details:

• Proposal: Sell four city-owned parking ramps.
• Purpose: Generate immediate cash to cover a budget deficit.
• Estimated Revenue: At least $45 million.
• Proposed Buyer: A new entity, the City of Buffalo Parking Authority, to be created by the State Legislature.
• Current Management: The ramps are currently managed by the nonprofit Buffalo Civic Auto Ramps (BCAR), which has provided the city with $174.4 million over 34 years, including approximately $5.4 million annually in net income and debt service payments.
• Concerns: Critics, including Council Member Rasheed Wyatt and mayoral candidates Sean Ryan and Garnell Whitfield Jr., view this as a short-sighted financial gimmick that doesn't address the city's structural fiscal problems and creates an unaccountable agency.
• Potential Benefits: Proponents, like Sam Iraci of BCAR, suggest the authority could be more flexible in negotiating leases, reinvest in facilities, and potentially encourage downtown development.
• Legislation: State Assembly Majority Leader Crystal Peoples-Stokes has introduced legislation to create the authority.
• Future Outlook: Mayor Scanlon acknowledges the likelihood of a property tax increase and is proposing a 3% city bed tax.

This agenda item, initiated by Council Member Rasheed N.C. Wyatt and referred to the Finance Committee, addresses the City of Buffalo's fiscal policy. The accompanying editorial from The Buffalo News highlights a significant budget deficit of over $50 million for the 2025-26 fiscal year. The city plans to sell four municipal parking ramps for an estimated $45 million to help cover this shortfall, which is a one-time revenue solution. The editorial criticizes Buffalo's historical reliance on such 'one-shot' revenues (from 2007-2020) instead of modest tax increases to balance budgets. Mayor Scanlon has also mandated a 10% budget cut from department heads, yielding $5 million in savings, and is reviving a hotel occupancy tax proposal. The article argues that Buffalo's financial health should not be subject to political decisions and calls for a sustainable fiscal policy with independent checks and balances. The item has been repeatedly tabled by the Finance Committee since April 2025, with the latest tabling on December 16, 2025, pushing the next discussion to January 13, 2026.

This agenda item, "J. Robe, BFSA - COB Budget Submission Deadline Concerns", addresses issues with the City of Buffalo's budget submission timeline. The Buffalo Fiscal Stability Authority (BFSA), in a communication dated April 1, 2025, highlighted that the Common Council's recent amendment to the City Charter, moving the Mayor's proposed budget and financial plan submission deadline from May 1 to April 8, conflicts with the administration's ability to create a realistic budget. This is due to the ongoing uncertainty surrounding the State's budget (due April 1) and potential federal funding reductions, which significantly impact the City's upcoming fiscal year and future financial plan forecasts. The BFSA recommends revising the submission deadline for the 2025-26 Budget and 2026-2029 Financial Plan to 21 days after the State budget is passed, but no later than May 1. They also suggest permanently amending the City Charter to reflect this more reasonable timeframe for future budget cycles. The item has been repeatedly tabled by the Finance Committee since its referral on April 1, 2025, with the latest tabling on December 16, 2025, and is next scheduled for January 13, 2026.

This agenda item, 25-131, concerns a Management Letter from the City of Buffalo's audit for the year ended June 30, 2024, prepared by Drescher & Malecki LLP. The audit did not identify any material weaknesses in internal control over financial reporting. However, the letter highlights several significant operational and financial matters:

• Solid Waste and Recycling Fund Deficit: Consistent operating deficits have led to significant interfund advances from the General Fund, totaling $23,399,207 as of June 30, 2024. The fund reported losses of approximately $4.1 million for FY2024. Recommendations include establishing adequate rates to support expenses and repay advances, and seeking a legal opinion on the appropriateness of General Fund transfers.
• Departmental Invoicing: The Buildings Department failed to invoice New York State for budgeted Court Facility Aid, resulting in zero reported revenue for this item in FY2024. Recommendations include collecting subsequent year amounts, establishing clear billing policies, and performing regular budget monitoring.
• American Rescue Plan Act (ARPA) Spending: As of June 30, 2024, $126.0 million of ARPA funds remain to be committed by December 31, 2024, and spent by December 31, 2026. The City is advised to accelerate its planned use and develop a multiyear plan to maximize revenue replacement allocation.
• Future Reporting Requirements: The City must implement several new GASB Statements (101, 102, 103, 104) in the coming fiscal years, which will impact financial reporting and disclosures.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt and initiated by Pedro Gonzalez-Ortiz, requests an update on Buffalo's In-Rem auction process and the handling of surplus funds. The Common Council is concerned about recent changes to the auction process, its legality, and compliance with the U.S. Supreme Court's 2023 ruling that surplus funds from such auctions must be returned to property owners.

Key Requests:

1. Corporation Counsel and Commissioner of Assessment and Taxation to provide an update on the new In-Rem auction process and any planned changes at the Finance Committee meeting.
2. Department of Finance and Administration to present a full accounting of previous In-Rem surplus funds, detailing actions taken to return funds to former property owners and any outstanding balances.

The resolution emphasizes the need for transparency and legal compliance to protect both the City and impacted property owners. The item was adopted by the Common Council on February 4, 2025, but has since been repeatedly tabled by the Finance Committee.

The City of Buffalo's Single Audit Report for the fiscal year ended June 30, 2024, reveals a complex financial picture, with the city's primary government net position increasing by $57,907 thousand to a deficit of $(671,156) thousand. This improvement is tempered by significant budgetary challenges and non-compliance with the City Charter.

Key Financial Highlights:

• Governmental activities' net position increased by $45,816 thousand, while business-type activities increased by $12,091 thousand.
• The General Fund's total fund balance decreased by $31,624 thousand to $117,797 thousand, representing approximately 17.3% of total General Fund expenditures and transfers out.
• The city's unrestricted net position remains a deficit of $(1,430,249) thousand, largely due to a substantial $1,114,050 thousand in Other Postemployment Benefits (OPEB) obligations.

Budgetary Concerns & Non-Compliance:

• The audit identified a significant deficiency (Finding 2024-001) where the city appropriated $43,873,336 more fund balance in its FY2025 budget than was available at June 30, 2024.
• The General Fund's assigned and unassigned fund balance of $12,328,968 is not in compliance with the City Charter, which requires it to be

This agenda item, 25-114, is a communication from the Mayor responding to a letter from the Comptroller regarding American Rescue Plan Act (ARPA) fund balances. The Mayor firmly rejects the Comptroller's claim that $2.5 million remains unencumbered, stating that all ARPA funds were fully encumbered by the federal deadline of December 31, 2024. The response details the status of funds in four categories:

• City Arrears Forgiveness Program: $2,551,886.00 encumbered on December 23, 2024, with application to homeowners in process and expected completion by Q1 2025.
• Cultural Institution Support: $30,000 remaining due to capital projects costing less than budgeted; options for reclassification are being explored.
• ARPA CISP 509 Michigan: Funds remain allocated to a contract for capital improvements at 509 Michigan, which is currently in litigation with the contractor for incomplete work.
• Cybersecurity: $1.40 could not be encumbered as contracts totaled less than the original budget.

Additionally, the Mayor's office is working to disencumber two contracts related to ARPA technical assistance, which will resolve a negative balance in that account. The item has been repeatedly tabled by the Finance Committee since January 21, 2025.

This item, 25-106, initiated by Council Member Nowakowski and sponsored by Chair Mitchell P. Nowakowski, requests the drafting of a short-term interim agreement for the Erie Basin Marina operations for the 2025 season. This action is prompted by recent audits from the City Comptroller revealing significant structural deficiencies in the current contract with Smith Boys, LLC. The existing payment structure is described as yielding minimal profit for the City while allowing the operator to generate substantial revenue. The proposed interim agreement aims to prioritize transparency and ensure a fairer share of revenue for the City, serving as a temporary measure until a new Request for Proposals (RFP) can be issued for a long-term operator next season. The goal is to improve the stewardship of this vital public resource and advance the waterfront's development.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt and initiated by Pedro Gonzalez-Ortiz, requests a comprehensive update on the allocation and disbursement of American Rescue Plan (ARP) funds to non-profit organizations within the City of Buffalo. The resolution highlights the critical role of non-profits in community recovery and essential services, emphasizing the need for transparency and accountability in fund distribution.

The Buffalo Common Council seeks specific details for each organization awarded ARP funds, including:

• Original and final awarded amounts.
• Total year-to-date disbursements.
• Remaining balances.
• Projected timelines for next payments.

This information is requested to be submitted by January 24, 2025, to ensure timely and efficient distribution of funds. The resolution directs the City Clerk to forward copies to the Mayor’s Office and the Department of Finance and Administration.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt and initiated by Pedro Gonzalez-Ortiz, requests that the Office of Finance and Administration and the Comptroller's office provide the Buffalo Common Council with monthly financial reports in addition to the current quarterly reports. This is in response to a projected financial deficit and the need for more proactive oversight. The monthly reports will detail city revenues by source, expenditures by department, fund balances, and any corrective financial measures. These reports are to be submitted by the 15th of each month to aid in timely decision-making for the upcoming budget process. The resolution was adopted by the Common Council on February 4, 2025, but has been repeatedly tabled by the Finance Committee since February 11, 2025, with the latest tabling for the December 30, 2025 meeting indicating it is still pending.

This item presents the Cash and Flow Report for August 2025 for the City of Buffalo and the Buffalo Board of Education. The report details projected cash receipts and disbursements for the fiscal year 2025-2026, with actual figures for July and August 2025.

Key highlights from the combined projection:

• Ending Cash & Investments: The projected combined ending cash and investments for the fiscal year are $363,528,000.
• Variances: There are variances noted between the current projection and the projection from 04/07/25, with a combined variance of $(11,677,000) in ending cash and investments.
• City of Buffalo: The city's projected ending cash and investments are $61,295,000, with a variance of $(17,233,000).
• Buffalo Board of Education: The board's projected ending cash and investments are $302,233,000, with a variance of $5,556,000.

The report is a projection and subject to revisions throughout the year.

This item, 25-1533, is a Cash & Flow Report for July 2025. The report details the projected cash receipts and disbursements for both the City of Buffalo and the Buffalo Board of Education. The documents provide a month-by-month breakdown of these financial flows throughout the fiscal year 2025-2026. The report was referred to the Finance Committee on September 16, 2025, and has been tabled multiple times, with the latest status indicating it remains tabled with a next meeting date of January 13, 2026.

The City of Buffalo is proposing a lease agreement for the Buffalo Police Department's B District Station to temporarily relocate to 225 Ellicott Street (formerly Braymiller Market) for a period of 12 months. This move is necessary due to urgent sewer main replacement and interior renovations at the BPD's current Main and Tupper Streets location.

The leased space is approximately 45,862 square feet. The lease terms include a nominal rent of $1 per month, representing a significant saving of approximately $800,000 compared to market rates.

During the lease term, the landlord will market the property for sale, with the Buffalo Urban Renewal Agency (BURA) assisting in finding a new grocer or similar operation. Additionally, the city's Human Resources department will host three employment transition sessions for former Braymiller Market employees in December and January to aid in job placement.

The lease also outlines shared responsibilities for internal maintenance, with the tenant (BPD) paying for utilities and responsible for exterior upkeep of the leased premises, snow removal, and rubbish. The landlord is responsible for exterior building maintenance and systems like HVAC and security.

This temporary relocation is expected to maintain an active police presence in the Ellicott District, which has seen an increase in 911 calls.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt, requests the City Comptroller to investigate the utilization of the $331 million in American Rescue Funds (ARP) received by the City of Buffalo in 2021. The resolution highlights concerns raised by community groups, such as Frontline Art and Ujima Theater, who have faced administrative hurdles and delays in receiving promised funds. It also references a Buffalo News report detailing significant reductions and delayed disbursements for organizations like Back to Basics Outreach Ministries, which saw a promised $2.6 million reduced to $509,000, with only $83,000 reportedly received. The resolution directs the Comptroller to:

1. Reconcile ARP proceeds to ensure proper utilization according to federal and state laws, and to prevent future clawbacks.
2. Analyze the methodology behind promised funds being rescinded and the overall losses incurred by the city during the pandemic.
3. Provide a written response with an estimated completion time within 10 days.

The resolution was adopted by the Common Council on December 23, 2024, but has been repeatedly tabled by the Finance Committee since then, with the latest status indicating it was tabled on December 30, 2025, pending further review on January 13, 2026.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt, formally requests the Acting Mayor to commission a Financial Efficiency Study to address the City of Buffalo's significant financial challenges. The study aims to provide an in-depth analysis of city expenditures, revenue streams, and operational processes to identify cost-saving measures, optimize resource allocation, and improve departmental performance. It will also explore potential new revenue sources and opportunities for interdepartmental collaboration. The resolution mandates that the Administration and Finance Department, Mayor's Office, and Comptroller be involved in the study's scope, which includes evaluating departmental operations, revenue strategies, and conducting cost-benefit analyses of current programs. The findings and recommendations are to be presented to the Buffalo Common Council and made publicly accessible to ensure transparency and accountability. The resolution also directs the Mayor's Office and Department of Administration and Finance to allocate necessary funding and coordinate with qualified financial consulting firms for the study's completion. The item has been repeatedly tabled by the Finance Committee since December 2024.

This resolution addresses the urgent and future facility needs of the Buffalo Animal Shelter, located at 380 N Oak Street. The current conditions are described as deplorable, with inadequate space, poor ventilation, and insufficient maintenance, severely compromising animal welfare and the shelter's effectiveness. The Common Council, sponsored by Chair Mitchell P. Nowakowski, has passed a resolution requesting several actions:

• Immediate Repairs: The Department of Public Works is directed to address the shelter's most critical structural, health, and safety deficiencies immediately.
• Feasibility Study: The Department of Public Works will collaborate with the Office of Strategic Planning to explore relocating the shelter to a modern facility that meets humane standards.
• Property Assessment: The Department of Real Estate will assess the current property and commence an appraisal to evaluate the City's capital resources for the shelter.
• Funding Opportunities: The City's Grants Manager will present materials related to the Friends of the City of Buffalo Animal Shelter 501(c)(3) and explore new funding sources.
• Progress Report: The Department of Public Works and Office of Strategic Planning must submit a progress report by October 24th (with findings presented at the Finance Committee meeting on November 6, 2024) outlining potential costs, timelines, and benefits of a new facility.

This agenda item, initiated by Council Majority Leader Leah M. Halton-Pope, addresses critical issues regarding contract compliance and safeguards for the City of Buffalo. It highlights recent problems with contractors D&H Paving LLC (found non-compliant with apprenticeship laws while awarded another bid) and Sicoli Construction Services Inc. (significantly delayed in completing work at 509 Michigan Avenue, only 20% complete after two years, with a project completion date of March 2022 missed).

The item seeks to understand if current contracts have sufficient clauses to terminate agreements, withhold payments, or recover funds from underperforming contractors. It emphasizes the need for stronger safeguards to protect the City's financial interests and ensure contractors meet industry standards and deadlines, questioning whether the "lowest responsible bidder" requirement is consistently met.

The Department of Public Works and the Law Department are requested to provide insights into existing contractual protections and recommend improvements to prevent future issues. The item has been repeatedly tabled by the Finance Committee since September 2024, with the latest scheduled meeting on December 30, 2025.

This letter from Majority Leader Halton-Pope and Councilmember Nowakowski addresses significant financial accountability and contract enforcement issues within the City of Buffalo, particularly in light of a severe financial crisis. The letter highlights several problematic contracts:

• Erie Basin Marina Contract (Smith Boys): Despite operating since 2013, Smith Boys has paid only $1 annually in rent, with no audits performed to verify profit-sharing (20% of net profits above $80,000). This oversight may have cost the city hundreds of thousands of dollars.
• Sue’s NY Deli Contract: Operating in City Hall without a valid contract since 2019, this vendor owes $103,200 in unpaid rent, with no payments made since March 2020.
• AMR Ambulance and First Response Services: AMR has not paid franchise license fees since 2020 due to an expired contract, potentially costing the city an estimated $2.5 million in lost revenue over five years.
• Spectrum Franchise Agreement: While fees are being paid, the contract is outdated, necessitating an update to protect the city's long-term interests.

The letter also calls for improved collection of fines and fees, requesting reports from the Department of Permits and Inspections Services and the Law Department on collection efforts and barriers. The authors emphasize that combined revenue losses from these contracts and uncollected fines likely amount to millions over five years, urging immediate action to recover funds and improve contract management and revenue collection policies.

This report, "2025-2029 Comptroller's Estimate & Report - Five Year Capital Debt Plan," outlines the City of Buffalo's financial condition and its capacity for incurring capital debt over the next five years. It adheres to the City Charter, which requires the Comptroller to advise on the maximum prudent capital debt without impairing the city's credit rating.

Key Findings and Recommendations:

• Debt Capacity: As of July 1, 2024, the City is $1,384 million beneath its debt-ceiling limit, with net indebtedness increasing by $34.4 million from the previous year.
• Capital Debt Management Policy: The policy aims to keep Net Direct Debt as a Percentage of General Fund Revenues below 60% (goal < 30%), Total Debt Service as a Percentage of Expenditures below 10% (goal < 8%), and Net Direct Debt as a Percentage of Full Valuation below 4% (goal < 1.75%). Current figures are 36.3%, 7.8%, and 0.89% respectively, indicating adherence to or improvement towards goals.
• Debt Issuance Limits: The proposed maximum borrowing amounts for capital projects over the next five years are:
  • 2025: $28,000,000
  • 2026: $28,000,000
  • 2027: $29,000,000
  • 2028: $29,000,000
  • 2029: $34,000,000
• Capital Project Status: As of June 30, 2024, the available balance of all open capital projects is $252.6 million, including $135.6 million in encumbrances. The report notes a lack of required bi-annual progress reports on capital projects, which could hinder decision-making.
• Unspent Proceeds: The City incurred unnecessary interest costs by borrowing more than needed for projects. The policy requires unspent bond proceeds to be transferred to the Debt Service Fund five years after a project's inception.
• Non-Capital Expenditures: The policy clarifies that non-capital expenditures (e.g., demolitions, tree removal, passenger vehicles) are no longer eligible for bond proceeds and must be funded from other revenue sources.
• Authorized but Unissued Debt: There are $15.7 million in authorized but unissued capital projects that require review for future viability.

This resolution, "Charting Buffalo's Path to Fiscal Stability," addresses a projected $40 million budget shortfall for the City of Buffalo, with expectations of larger deficits in the future. It outlines several requests and directives aimed at improving fiscal management and stability.

Key Directives and Requests:

• Fiscal Stability Authority Appointment: Requests the appointment of a Buffalo Common Council member to the Buffalo Fiscal Stability Authority.
• Vacancy Reporting: Mandates detailed monthly vacancy reports from the Administration and Finance Department to the Common Council.
• Expenditure Review: Directs a comprehensive review of non-revenue generating programs and non-contractually obligated costs to identify potential suspensions.
• Revenue Enhancement: Calls for a review of strategies to increase revenue, including collecting adjudicated funds, updating fee schedules, pursuing grants, and leveraging partnerships.
• Monthly Budget Reporting: Requires monthly meetings between the City Comptroller, Administration and Finance, and the City Council to discuss budget status, expenditure reductions, revenue enhancements, and the impact of the four-year plan.

The resolution was initiated by Taisha St. Jean and sponsored by Bollman, Scanlon, and Halton-Pope. It has a history of being tabled multiple times by the Finance Committee, with the latest status indicating it was tabled on December 30, 2025, with the next meeting scheduled for January 13, 2026.

This item concerns the Capital Debt Service Fund Deposits for the 2024-25 Fiscal Year in Buffalo, NY. The Comptroller has certified the total Capital Debt Service Fund Requirement for the fiscal year (July 1, 2024 - June 30, 2025) to be $42,163,728.45.

This total is divided into two collection periods:

• First Collection Period (July 1, 2024 - December 31, 2024): $4,989,315.72
• Second Collection Period (January 1, 2025 - June 30, 2025): $37,174,412.73

Specific debt obligations and their due dates within these periods are detailed, with payments primarily due to M&T Trust in Buffalo, New York. The Director of the Treasury is instructed to deposit funds from ad valorem property taxes into the Capital Debt Service Fund to meet these obligations. The item has been repeatedly tabled by the Finance Committee since May 2024.

This agenda item, initiated by Council Member Rasheed N.C. Wyatt, is a request for a comprehensive Cyber Security Report from the Department of Management Information Systems. The report is intended to assess current cybersecurity protocols and technologies, identify vulnerabilities, outline relevant cyber threats and trends, and provide recommendations for enhancing cyber resilience. The initial requested submission date for this report was May 23, 2024. The item has been repeatedly tabled by the Finance Committee since its referral on May 15, 2024, with the latest scheduled next step being January 14, 2025.

This resolution, initiated by Councilmember Tess Rine and sponsored by Councilmembers Wyatt, Nowakowski, and Rivera, addresses the Buffalo Fiscal Stability Authority's (BFSA) recommendations for managing city budget shortfalls through vacancy control. It acknowledges existing measures like the "Position Control Program" (since 2018) and the use of software systems (Munis, NeoGov) for vacancy tracking and recruitment. The resolution also recognizes the "SPARK" initiative aimed at improving hiring for essential personnel.

Key Actions:

1. Acknowledges existing city efforts since 2018 to track and manage job vacancies for operational flexibility and essential services.
2. Requests that vacancy-related data, accessible via administration software, be shared with the Common Council before annual Budget workshops to aid decision-making.
3. Expresses commitment to maintaining public service quality, minimizing unnecessary vacancies, and upholding fiscal responsibility and workforce development.

The resolution was adopted by the Common Council on March 19, 2024, but has since been repeatedly tabled by the Finance Committee, with the latest entry indicating it was tabled on December 30, 2025, with the next meeting scheduled for January 13, 2026.

This resolution, sponsored by Council Member Rasheed N.C. Wyatt, requests a follow-up audit of the City of Buffalo's Street Lighting System by the Comptroller's Office. The original audit, adopted by the Common Council on February 5, 2013, aimed to identify potential savings and operational improvements for fiscal responsibility and public safety. A previous audit in the late 1990s resulted in over $1 million in reimbursements from Niagara Mohawk. This follow-up aims to evaluate changes since the last audit and identify further opportunities for savings and performance improvements. Copies of the resolution are to be referred to the City Comptroller’s Office, Department of Public Works, Law Department, and National Grid.

This item concerns the analysis of vacant land and potential infill housing opportunities within the University District of Buffalo. The Office of Strategic Planning (OSP) has identified approximately 112 City-owned residential vacant lots across three neighborhoods: University Heights, Kensington-Bailey, and Kenfield.

Key Findings:

• 19 lots are potentially suitable for infill housing, with an estimated capacity for 9-12 new homes.
• 7 lots are identified for commercial or mixed-use development.
• 51 lots are miscoded and actually serve existing uses like parkland.
• 35 lots are designated for potential sale or transfer to adjacent property owners.

This information is preliminary and subject to change pending further feasibility reviews and departmental assessments. Any disposition of City-owned property requires Common Council approval. The item has been repeatedly tabled by the Finance Committee since October 2023.