New Dunkirk Comptroller Tracy Smith-Dengler, left, gets her City Hall keypod from Department of Public Works Deputy Director Mike Przybycien Monday before a Common Council Finance Committee meeting. Przybycien’s boss, DPW Director Randy Woodbury, has his back to the camera while looking at a document. Photo by M.J. Stafford

Dunkirk’s new comptroller debuted this week at a Common Council Finance Committee meeting. The city’s seemingly endless flow of bad financial news splashed at her feet.

Tracy Smith-Dengler received her City Hall keypod, then sat back and took in the latest reports, saying nothing.

Nick Weiser, councilman-at-large who chairs the Finance Committee, introduced her. “Thank you for your willingness to step into this,” he said. “We’re really looking forward to having you on board and sharing your expertise.”

Smith-Dengler returned the warm welcome but had nothing else to say beyond that. She understandably chose to take an observational role in her first city meeting.

Most of the news she heard underlined the massive fiscal challenges that the city continues to face.

Fire Chief Nick Barter wants a new ambulance, which would cost about $287,000. No one seems to know how the cash-strapped city would pay for it.

There were also police department complaints about heavy overtime, which is underfunded. It came out that the police department has had officers “on the books” who have not actually worked, evidently due to health reasons, for as much as four years.

The overall city financial status report from Fiscal Affairs Officer Ellen Luczkowiak added to the gloominess.

Luczkowiak mildly disparaged her own report, stating that “crazy IT issues” hindered it. “On paper, it looks like expenses are exceeding revenue. However, some of our wastewater revenue hasn’t posted yet,” she said.

The technology issues relate to the city’s months-long installation of its new GovSense model, which is supposed to streamline its financial recordkeeping. However, Luczkowiak said “it’s still in the sandbox, if you will, to make sure everything is appropriate.”

Mayor Kate Wdowiasz chimed in that city workers are still loading accounts receivable and payable into the new system.

“Going from an old, archaic system like we have to (GovSense) is harder than anticipated,” Luczkowiak said. She called it “a huge endeavor.”

The fiscal affairs officer also renewed her call for an earlier tax collection date, as a way to help cash flow early in the year. City property taxes are currently due May 1.

The months of January through April are “so tight, it’s scary” when it comes to city finances, Luczkowiak said.

“I’d hate to have us look at borrowing for a temporary thing like that,” she said.

Former Councilwoman Nancy Nichols — still a familiar figure at City Hall despite losing a re-election race in November — criticized Luczkowiak’s idea.

“By bumping up city taxes, you’re going to put a lot of people under a lot of stress,” noting that Chautauqua County taxes are due in February. Nichols stated, “There are other ways of generating funds.”

For $140,000 per year, City Hall hopes Smith-Dengler can help with that. The new comptroller’s salary finally was reported at Monday’s meeting, after weeks of uncertainty.

Nichols criticized that, too.

“You found that ($140,000), but you can’t find a half year salary for a police officer?” she said.

If City Assessor Erica Munson is correct, Dunkirk’s revenue crunch will get even more severe in 2027. She reported that due to changes in tax exemptions approved in the latest New York state budget, the city could lose up to 1.5% of its previous property tax revenue next year.

One glimmer of good news: for the first time in memory, the city may be on its way to up-to-date auditing. Luczkowiak said auditors were in City Hall recently seeking information on 2025 finances, “and hopefully everything is going well, and we’ll get that on time.”

Clerk/Treasurer Amy Dobek missed the Finance Committee meeting. Luczkowiak said Dobek is “very short staffed and working on filling in those gaps.” The Clerk/Treasurer’s Office recently reduced the hours that it is open to the public.

Besides Weiser, the only councilperson at the meeting was Gary Frederickson.