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City auditors find weak controls on acting pay after nearly $8 million in payouts; administration vows fixes

Committee on Finance, Buffalo City · April 21, 2026
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Summary

A city audit found inconsistent approvals and manual processes for acting (out-of-title) pay dating back to 2017, totaling just under $8 million; the administration said it has begun corrective steps, routing approvals through HR and preparing a corrective action plan.

City auditors told the Committee on Finance on April 21 that the city’s internal controls over acting (out-of-title) pay were deficient, raising the possibility that some payments may not have complied with New York State civil service rules.

Sam Bruno, the city auditor, said the audit found that from 2017 through 2026 the city spent just under $8,000,000 on acting pay and that the comptroller’s office and HR had not consistently reviewed or approved those payments in accordance with state law. "From 2017 to 2026, the City of Buffalo spent, just under $8,000,000 on acting time pay," Bruno said, adding that during the audit period an average of 136 employees received acting pay and that the number for the next pay date had dropped to 108 after initial corrections.

Why it matters: Acting pay affects annual…

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