Senator George Borrello has responded to a recent report from the Office of the State Comptroller regarding the City of Dunkirk’s proposed 2026 budget. The review outlines serious financial problems for the city.
According to Senator Borrello, “The Comptroller’s latest review paints a devastating picture of Dunkirk’s finances. They project the city will end 2025 with an operating deficit of at least $2 million but warn that the city’s accounting records are so inaccurate and outdated that officials ‘do not know the city’s current financial position and cannot properly monitor the city’s rapidly deteriorating financial condition or its significant cash flow issues.’”
He noted further details from the report: “The report states that Dunkirk could run out of cash as early as March 2026, leaving it unable to pay its bills. It highlights unbudgeted spending on a fire truck, misallocated administrative fees, and inaccurate budgeting for health insurance, debt service and retirement contributions. Because of missing information, the Comptroller’s Office has been unable to certify the city’s deficit, which is needed in order for it to borrow funds to pay its bills. These are not minor errors; they are systemic failures.”
Borrello also addressed concerns about how city officials have managed these issues: “Perhaps most concerningly, the report notes that the office told city officials on multiple occasions that the financial records were incomplete and inaccurate, but ‘they have not taken sufficient action to address these deficiencies’ which indicates fiscal negligence with the potential to harm the residents of Dunkirk.”
In response to these findings, Borrello said he plans renewed efforts in Albany: “This report makes one thing unmistakably clear: my call for a financial control board was not only warranted, it was necessary. In light of these findings, I will be renewing my push for a control board in the 2026 legislative session to ensure the responsible oversight and fiscal discipline that Dunkirk taxpayers deserve.”
The Comptroller’s full report accompanies this statement.










