State Comptroller Thomas P. DiNapoli and Chautauqua County District Attorney Jason Schmidt announced the indictment and arrest of Mark Woods, the former longtime treasurer of the City of Dunkirk, for public corruption, grand larceny and false filing charges stemming from his alleged theft of over $120,000 from the city and covering up the theft by falsifying city records.
“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,” said DiNapoli. “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. Thanks to my partnership with District Attorney Schmidt, he will now be held accountable for his reprehensible conduct.”
“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,” said Schmidt. “As it relates to this and the other case moving through our criminal justice system, that sacred responsibility included properly handling and safeguarding the precious few dollars of Dunkirk’s citizenry, and certainly not to steal those monies as we have alleged. Wherever and whenever possible – and, unfortunately, it’s not always possible – we will follow the paper trail, find what was stolen, and do our absolute very best to recover what we can and hold those who breach the public trust accountable for their criminal conduct.”
“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 By requiring shared access to financial records, enforcing multi-layered review, and rejecting outdated practices, my administration exposed irregularities that had previously been concealed.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,” said Dunkirk Mayor Kate Wdowiasz.
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 over $120k 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. 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.
Woods was arraigned on charges of grand larceny in the second degree as a crime of public corruption, corrupting the government in the first degree, and twelve counts of offering a false instrument for filing in the first degree in Chautauqua County Supreme Court before Supreme Court Justice Grace M. Hanlon.
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.
The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a court of law.
Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to [email protected] or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236.