We actually agree with the consoling — and often confused — Dunkirk Councilman James Stoyle with his endorsement and support for Ellen Luczkowiak, the city’s fiscal affairs officer who has been on the job since January. March’s rude awakening regarding the $18 million deficit is far from Luczkowiak’s fault, but she’s tasked with cleaning up the mess from the past.

Stoyle’s comments came after a letter from the state comptroller’s office noted Dunkirk’s accounting books still are not acceptable. “There always seems to be mysteriously missing two names that were involved with dealing with the finances of the city, and they were (former) Mayor (Wilfred) Rosas and (former Fiscal Affairs Officer) Marsha Beach. That’s where you’re getting your figures, I believe — from (Treasurer) Mark (Woods), and those others.”

Stoyle is correct on Luczkowiak, but he’s way off when it comes to placing blame. For the record, Stoyle came on council in 2020 — long before any fiscal crisis but right before COVID-19.

During the pandemic, the city received more than $11 million in federal funds. He was right there approving big-bucks items that included a new fire boat and new pumpers that totaled millions of dollars. Not once did he ever ask for a cash-flow sheet.

In addition, he was also a benefactor — like so many others — in a $2,000 one-time bonus for city staff and elected officials for working through the pandemic. That was approved in November 2021 as a going-away gift after Don Williams lost his election and Paul VanDenVouver had already decided he was not running again. All told, that was $300,000 in taxpayer dollars to pad pockets.

We know it wasn’t illegal because it was done right before our eyes. But even then, it appeared arrogant and corrupt.

Others who were part of the city elected team since 2020 who never watched the finances include: council members Martin Bamonto, Natalie Luczkowiak, David Damico, Williams, VanDenVouver, Nancy Nichols and Treasurer Woods — who’s been watching over city funds for more than two decades but remains silent even when cash is perilously close to drying up.

Yes, blame starts at the top. But if council members have the final say on city budgets that top $26 million then they are plenty guilty of ignorance — and costly decisions to the taxpayers — as well.