Editor's corner

Bean counters often on short end of municipal payroll

Since a much-needed control board is not part of the current equation, the city of Dunkirk is banking on a new comptroller to better steer the fiscal condition for the municipality. In taking the newly created position this month, Tracy Smith-Dengler will be compensated $140,000 per year.

With the entity being strapped for cash, that figure has ruffled some feathers.

Before the salary was made public, Common Council member Gary Frederickson from the Third Ward was the lone no vote on the position after he couldn't get a response on the salary. "It seemed that nobody in this building," he said in May, "was able to give me what I thought should be a relatively simple answer to a question: How much are we going to pay this comptroller per year?”

Serving for more than two decades, the city woefully underpaid and received an unqualified treasurer who was elected by residents. His salary was between $41,500 and $42,298 per year over the last 15 years, according to seethroughny.net.

For that sum of money, Mark Woods was in charge of handling all of the cash for an entity that was a multi-million-dollar operation. His charges of corruption in the theft of $120,000 of city funds -- and possibly more -- came to light in January of this year.

What Woods earned remains the trend in local governments. Big bucks go to those who often put their lives on the line for the residents they serve as members of the police and fire departments -- not the managers.

Consider the 25 highest paid employees in 2025 the city of Dunkirk. Twenty-four of these were in the police or fire departments. Those salaries ranged from $95,453 to $120,398.

Managers who made day-to-day decisions while watching the bottom line -- the mayor and fiscal affairs officer -- earned a combined $114,500 during the year. That is not how it works in the private sector that relies on profits to maintain or grow its presence.

Government is much different. Throughout New York state, unions have a major say in how the expenses and generous benefits are doled out to the rank-and-file in the public sector.

Even when populations decline and demographics worsen, union officials rarely consider wage freezes or staff reductions to ease the pain placed on taxpayers. Dunkirk's 84% tax increase of 2025 and Fredonia's 54% hike of 2025-26 are the most notorious examples of workers cashing in while property owners dig deeper to make ends meet in the two struggling municipalities.

So as Smith-Dengler comes aboard, her challenges are many. There are real reasons for concern that the county's second largest city could run out of cash before the end of the year.

If that happens, then what? Dunkirk received a $13.7 million loan from New York state it is supposed to be paying back with 7.5% interest. If it does not pay, what is the penalty? Will Albany allow the city to go into bankruptcy?

For the moment, that is far from likely.

New York state is consistently watching as municipalities teeter with their finances. Buffalo was bailed out with $70 million last month. New York City has been promised $8 billion to get their finances in order. In addition, Rochester, Syracuse and Yonkers were rewarded with a combined $125 million this year for shortfalls.

Remember, these financial gifts are not solutions. It is Albany's way of making the immediate pain go away -- until next year.

Smith-Dengler is now Dunkirk's highest paid employee. For two years, New York state will be helping to compensate for the position through a state grant.

After that, Dunkirk has to come up with the cash to fund that position. Knowing the current crunch for the city, that is easier said than done.

John D'Agostino is editor of The Post-Journal, OBSERVER and Times Observer in Warren, Pa. Send comments to jdagostino@observertoday.com or call 716-487-1111, ext. 253.