DUNKIRK, N.Y. — New York Senator George Borrello is expressing concern following an audit by the New York State Comptroller's office on the City of Dunkirk's proposed 2026 budget .

In the state's report, they found that the city had incomplete and outdated financial records, which prevented the state from conducting a full review. The audit also found that the 2024 audited statements, completed in October 2025, show that the City’s records are unreliable and its finances have worsened in recent years. According to the audit, the City brings in less money than it spends early each year, and available cash plus early 2026 revenue will not cover operating costs and a large NYSLRS bill, creating expected cash-flow problems by March 2026 without deficit financing.

The comptroller's office

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