State Comptroller Tom DiNapoli and Chautauqua County District Attorney Jason Schmidt have announced the indictment and arrest of former City of Dunkirk Treasurer Mark Woods for the alleged theft of $120,000 from the city.
Woods has been arraigned in Chautauqua County State Supreme Court on charges of 2nd Degree grand larceny as a crime of public corruption, 1st degree corrupting the government, and twelve counts of 1st degree offering a false instrument for filing.
DiNapoli said, “As Dunkirk’s severe financial troubles escalated, Mr. Woods allegedly betrayed his community and public duty by allegedly scheming to steal over $120,000 in public money he was sworn to safeguard. Any abuse of office by a public official is intolerable, but to steal public funds while resident taxes rise to cover financial shortfalls is particularly appalling.”
Schmidt said, “The indictment unsealed earlier today is our second aimed at recovering monies which we allege were stolen from the city by public officials entrusted with the hard-earned tax dollars of its residents, many of whom are retired blue collar workers who supported our local factories and manufacturing plants through tough economic times, bought their first and only homes here, raised their families here, and retired here where they continue to live and support Dunkirk. They are the backbone of our community, people on fixed incomes barely scraping by who ask nothing more of their elected and appointed officials than to competently and honestly do the jobs they were hired to do.”
Dunkirk Mayor Kate Wdowiasz said, “My office’s reforms were the direct catalyst for uncovering suspected criminal activity within the Treasurer’s office. By requiring shared access to financial records, enforcing multi-layered review, and rejecting outdated practices, my administration exposed irregularities that had previously been concealed. These findings were immediately referred to the appropriate authorities, leading to the investigation, indictment, and arrest of Mr. Woods.”
As city treasurer, Woods was responsible for collecting and recording monies paid to the city and remitting funds to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in payments and that Woods deposited non-school tax payments, checks for water, sewer and other taxes, into the district’s accounts and had been for months. The school district contacted Dunkirk Mayor Kate Wdowiasz who referred the matter to District Attorney Schmidt, who then partnered with State Comptroller DiNapoli’s office to investigate the matter.
The joint investigation and State Comptroller’s forensic audit revealed that from April 2022 to January 2025 Woods allegedly stole more than $120,000 in cash payments made for various taxes and other revenue. Forensic analysis of financial and city records unearthed that, as part of his scheme to cover up the cash he was pocketing, Woods allegedly did not report all the utility company tax payments he received. Instead, Woods engaged in a fraud scheme known as a “check for cash substitution scheme” where he concealed the shortfall in city collections caused by his cash theft by substituting the amount of the unrecorded utility payment. Woods then deposited a portion of the stolen cash into his personal bank account. DiNapoli said this manipulation and his control over city collections and record keeping allowed his scam to go undetected.
A forensic analysis of Woods’ finances revealed that he withdrew substantial amounts of cash which he used to gamble. These withdrawals and expenditures significantly exceeded any income he derived from legitimate sources.
Woods served as Dunkirk’s elected treasurer for more than 25 years until his retirement and abolition of the office in 2025. In March 2025, investigators from the State Comptroller’s and District Attorney’s offices closed the Treasurer’s office and seized records related to Woods’ charged crimes.
Through audits and budget reviews, DiNapoli’s office has warned the city to address its deteriorating financial condition and poor recordkeeping practices. A budget review released in November 2025 found “the lack of complete, accurate and current accounting and financial records” limited auditors ability to examine revenue and spending projections, among other issues.
In May 2023, another joint investigation between the State Comptroller and District Attorney resulted in the indictment and arrest of the former City of Dunkirk Festivals Coordinator Hector Rosas for abusing his public position to steal more than $50,000. That case is currently pending.
DiNapoli and Schmidt thank City of Dunkirk Police Chief Christopher Witkowski for his department’s assistance in this matter and Mayor Wdowiasz for her cooperation and prompt reporting of the school district’s observations.
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