32.
Let's assume only 260 ATC for 32 towers. (Not true, but again, we're being friendly to the conspiracy nuts.) We'll further assume every tower is staffed equally. (Also not true, but again, friendly to the nuts.)
8 Controllers for each tower if those assumptions were true. Which they are not.
Why is one controller on duty in a commercial airport? Not a public-use airport, a commercial airport?
Please stop with the BS.
But now that I know that you know a bit about ATC. Let's drop the pretense.
We're both fully aware that there are right around 1250 ATC controllers in New York state. I further suspect that both of us know exactly how many work LGA. So there's no need to speak in generalities any longer.
It's time to get serious about determining what happened in this instance. It appears, from the initial available information, that there was not even a relief on site.
That practice needs to stop, and please don't try to tell me we don't have the available staff to bring it to an end. You and I both know that's horse manure.