Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and strategic program that builds on his commitment to offer a helping hand to local government and school district officials. By increasing the number of classroom training sessions and web-based seminars, The Academy:

• provides local officials a convenient way to improve their knowledge of local government finances; and
• delivers a focused curriculum that’s helpful to both administrators and employees as they carry out their duties and day-to-day responsibilities.

Local officials, whether they're new to their job or just want to stay informed on the latest policy developments, will find that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures that The Academy provides the most relevant training on topics such as budgeting, audits, ethics and fraud prevention. With more than 100 training sessions typically offered each year, local officials across the State can rely on the Office of the State Comptroller’s expert technical assistance to help them improve the fiscal health of their communities, better safeguard public assets and find new ways to deliver services more efficiently.

Meet the Trainers

Executive Staff

Janet Hyde

Janet Hyde is the Director of Information, Research and Training for the Division of Local Government Services and School Accountability. In this capacity she develops and leads the Division’s various research and policy analysis activities as well as its data collection and review activities. This work is done in support of the Comptroller’s role in overseeing the fiscal affairs of New York State’s many local governments and school districts.

In 2003, Janet joined the Comptroller’s Office as a member of the Division’s research unit, where she authored several reports covering topics in municipal finance, demographic and employment dynamics, financial condition, and municipal structures. Over the years, she has participated in some of the Division’s major initiatives such as development and implementation of the Fiscal Stress Monitoring System and administration of the Property Tax Cap and Tax Freeze Programs.

Janet has spent her entire career in public service. Prior to joining the Comptroller’s Office, she worked at the New York State Education Department, where she evaluated policy related to school district funding. She started her career with New York State in 1991 with the Department of Health.

Janet earned a Doctorate in 2004 from the University at Albany’s Rockefeller College of Public Affairs and Policy where she currently serves as an adjunct professor, teaching classes at both the undergraduate and graduate levels.

Ben Schwartz

Ben Schwartz is the Chief of Policy and Research for the Division of Local Government and School Accountability. In this capacity, he oversees the Division’s research and policy analysis efforts, as well as training for local government officials.

Ben joined the Comptroller’s Office as a member of the Division’s Research Unit in 2004. He was promoted to manage the Division’s Publications and Web Services Unit in 2012 and managed the Monitoring and Analysis Unit from 2017 through 2019.

Ben graduated from the University at Buffalo and earned a Master’s Degree in Public Policy in 2004 from the University at Albany’s Rockefeller College of Public Affairs and Policy.

Training Staff

Daniel K. Acquilano

Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined the Division of Local Government and School Accountability in 2005 and worked as an auditor in the Rochester Region until 2014. Since then, he has been presenting at many local government conferences and at OSC’s accounting schools as part of the Local Official Training Unit.

Dan is a highly sought-out trainer and technical assistance resource for local government officials throughout the State. He has built relationships with many of the local government associations with which OSC partners in providing training to all levels of local government in New York State. A 26-year Retired Combat Veteran of the US Navy, Dan was a certified Master Trainer and a faculty advisor at the US Navy War College’s Senior Enlisted Academy in Newport, Rhode Island where he facilitated top Military Leaders in a 10-week advanced leadership and management course; and served as a certified military financial planner.

Dan graduated with honors from the Rochester Institute of Technology with a Bachelor of Science in Accounting. In 2017, Dan received the New York State Society of Municipal Finance Officers Director’s Award and has been recognized on multiple occasions by OSC for his exemplary management and leadership.

William D. Naylor, CIA

William D. Naylor is an Auditor in OSC’s Division of Local Government and School Accountability. He has been with the Division since 2008 and worked as an auditor in the Rochester Region until 2016. In 2016, he joined the Local Official Training Unit where his current duties include presenting at local government conferences and at OSC’s accounting schools, seminars and webinars.

Will was the lead auditor on a variety of municipal audits conducted in compliance with Generally Accepted Governmental Auditing Standards out of the Rochester Regional Office. He prides himself on being a municipal training and technical assistance resource to local officials across the State.

Will graduated from the State University of New York at Brockport with a Bachelor of Science in Accounting and a Minor in Economics. He is a Certified Internal Auditor and a member of The Institute of Internal Auditors. In 2019, Will received the New York State Society of Municipal Finance Officers Director’s Award.

Leslie Richard, CPA

Leslie Richard is an Auditor in OSC’s Division of Local Government and School Accountability. She has been with the Division since 2005 and worked as an auditor in the Glens Falls Region until 2020. In 2020, she joined the Local Official Training Unit where her current duties include presenting at local government conferences and at OSC’s accounting schools, seminars and webinars.

Leslie was the supervisor and lead auditor on a variety of municipal audits conducted in compliance with Generally Accepted Governmental Auditing Standards. She has also provided training and technical assistance to local officials. Earlier in her career, Leslie was an audit supervisor at a local public accounting firm where she primarily prepared financial statements for nonpublic companies as well as corporate, partnership and individual tax returns.

Leslie graduated from Siena College with a Bachelor of Business Administration in Accounting. She also graduated from SUNY Adirondack with an Associate of Arts in Humanities and Social Sciences. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

Ingrid M. Otto, CPA

Ingrid M. Otto is an Auditor in OSC’s Division of Local Government and School Accountability. She has been with the Division since 2007 and worked as an auditor in the Syracuse Region and in the Monitoring and Analysis Unit (MAU). In 2020, she joined the Local Official Training Unit where her current duties include presenting at local government conferences and at OSC’s accounting schools, seminars and webinars.

Ingrid has worked on a variety of audits while working out of the Syracuse Regional office. While in MAU she worked directly with local officials, providing technical assistance for questions related to the real property tax cap and tax data verification. She has also been a lead presenter on various webinars for local officials.

Ingrid graduated from Utica University with a Bachelor of Science in Accounting. She is a Certified Public Accountant.

Joseph Testa

Joseph Testa is an Auditor in OSC's Division of Local Government and School Accountability. He began his OSC career in 2019 as an auditor in the Data Management Unit (DMU). He joined the Local Official Training Unit in 2024, working out of the Central Office in Albany. His current duties include developing and presenting on a variety of OSC initiatives and providing technical assistance to local officials. 

As an auditor in DMU, Joe reviewed Annual Financial Reports for Counties, Cities, Towns, Villages, and School Districts, checking for accuracy, consistency, GASB Compliance and Fiscal Stress. He was also part of the team responsible for testing preliminary data for the Fiscal Stress Monitoring System (FSMS).

Joe graduated from the State University of New York at Albany with a Bachelor of Science in Accounting.