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City Auditor Lens Martial
City Auditor Lens Martial

Lens Martial speaks out after City Council rejects Mayor’s plan for outside auditing consultant

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Current Olean Auditor Lens Martial submitted the following letter to the Mayor and the City Council. He has not received a response:

Dear City Council Members and Mayor,

Thank you for allowing me the opportunity to serve as your City Auditor over the past three to four and a half years for some of you, and the past several months for others. I appreciate the trust you placed in me during that time.

I understand that the Mayor’s proposal for my interim replacement was voted down last night due to financial concerns. While I respect the decision, I believe it places the city at a disadvantage. As of April 17th, you will not have an active City Auditor, and choosing not to move forward with an interim solution leaves a significant gap in oversight and continuity.

A few of you have expressed a desire for me to stay until a permanent replacement is hired. With all due respect, I will not remain beyond April 17th. Based on the tone and direction of recent meetings, it has become clear to me that there is no viable path forward for me in this role. Remaining past that date would not be in my best interest.

It has been disheartening at times to hear comments—especially from individuals I have worked alongside for years—that imply wrongdoing or negligence. One might think I had been mishandling city funds or misplacing property. The reality is that the city processes between 500,000 and 1 million transactions each year. During my three full years as Auditor, our audits resulted in 7 findings one year, 7 the next, and 8 this past year. The first year’s findings were split between myself and my predecessor.

As you know, last summer I implemented an action plan specifically designed to address these issues. I also completed four full days of training this past fall and adopted new procedures that would strengthen our processes. However, the results of those improvements will not be visible until the current fiscal year is audited this coming summer.

The State Auditor has been referenced frequently in recent meetings. While I understand their presence raised concerns, it is important to remember that they reviewed more than a decade of financial data. Only four of those years fall under my tenure. Even so, I accepted responsibility because I occupied the seat and chose not to shift blame.

I am prepared to return to the City Clerk’s office. However, I respectfully ask that you consider meeting me partway regarding the salary adjustment. A reduction of $18,000–$19,000 is substantial, and I hope we can find a more reasonable middle ground.

Thank you again for the opportunity to serve. I wish the city continued success moving forward.

Sincerely,
Lens Martial

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