New York state Comptroller Thomas P. DiNapoli last week issued his annual report on schools and municipalities that are facing or are on the verge of fiscal stress. Missing from the list? Both the cities of Dunkirk and Jamestown.

Both municipalities, the report noted, had not filed annual financial reports or the data was inconclusive meaning a fiscal stress score could not be calculated by DiNapoli’s office. Of course, both entities are facing troubles.

Dunkirk is in the worst situation after borrowing $16 million from the state to make ends meet for this fiscal year. In the meantime, Jamestown is teetering near the red.

DiNapoli noted the rising number of governments that are not participating in this report. “An increasing number of municipalities have failed to file required financial data with my office, diminishing the transparency and accountability that residents expect and deserve,” he said. “An inability to file timely financial reports may be an indicator of larger fiscal problems, and closer scrutiny of these localities may be needed.”

Bingo.

For the record, Dunkirk has not filed a report since 2018. Jamestown data has been missing since 2021.

This inaction in filing has contributed to Dunkirk being in its dire situation. Obviously, the comptroller’s office could have done more to sound the alarm. It was well aware it was lacking reports.

Again, this lack of accountability is an issue that falls directly to an elected city treasurer in Mark Woods and previous fiscal affairs officers before 2024 — at least three of them. Shame on all for ignoring this aspect of the job.