Erie County Comptroller Stefan Mychajliw is not running for re-election – choosing instead to run for supervisor for the Town of Hamburg – but he figures prominently in the current race between two candidates vying for the seat.
Democratic County Legislator Kevin Hardwick's campaign revolves largely around a "good government" message that essentially heaps criticism on Mychajliw's conduct and leadership style, which he described as overly political, bombastic and juvenile.
"We need a culture change in that office," he said. "The current comptroller is out of control and showing a lack of respect for everybody."
His opponent, Republican candidate Lynne Dixon, a former county legislator and associate deputy comptroller who works for Mychajliw, has walked a fine line between supporting the work done by the office under Mychajliw, while pointing out that her personality and Mychajliw's are very different.
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"I don't think politics should be about the politician," she said. "It should be about the people you serve."
She also said that as the candidate who last ran against Democratic County Executive Mark Poloncarz, she is the more independent choice and has the background to hold the administration accountable.
Libertarian candidate Duane J. Whitmer is also on the ballot for the comptroller's seat. Whitmer, 33, is a self-employed accountant and small business owner in Hamburg with an interest in internal auditing.
Dixon and Hardwick have several things in common. Both have a background in broadcast media and have served in the County Legislature. They have raised similar amounts of money and are likely to surpass $100,000 each.
And both have accused their opponents of making self-serving political deals that restrict their ability to be truly independent financial watchdogs.
"I think Kevin has shown through the years that he will hitch his wagon to whoever will help him," she said. "It shouldn't be about him. It shouldn't be about me. It should be about the people. I've never changed who I am."
She accuses Hardwick of spending his campaign criticizing Mychajliw rather than focusing on her.
Hardwick, who served most of his legislative career as a Republican legislator, joined the Democratic caucus in late 2018 after cutting his own deal with Poloncarz and Democratic legislators that led to the passage of the administration's 2019 budget. He was condemned by his former minority caucus colleagues as a self-interested promise breaker whose decision prevented the county from lowering the property tax levy.
Republican Kevin Hardwick remembers when he first thought he might need to cross the aisle and join the Democratic Party. The Erie County legislator met with Democratic County Executive Mark Poloncarz on the night of Dec. 2 and worked out what he thought was a reasonable compromise on the 2019 Erie County budget. Maybe some of his Republican colleagues
He was also criticized for supporting the continuation of Jerome Schad, chairman of the Erie County Water Authority and Amherst Democratic Party, as a member of the ECWA board after the authority came under fire for violating transparency and governance rules.
Hardwick said what others view as party disloyalty is a sign of his independence.
"I've gone out of my way to tick off people on both sides of the aisle," he said.
Hardwick, meanwhile, pointed out that after Dixon lost in her bid to unseat Poloncarz as county executive in 2019, she was offered a high-paying job in the Erie County Comptroller's Office and got an "illegal pay raise" after unsuccessfully challenging the incumbent Democratic county executive.
"I don't think you can take one of those jobs and claim to be independent of the party," he said.
An argument over Lynne Dixon's salary has led to a lawsuit meant to determine how much control Erie County Executive Mark Poloncarz has over the spending of other independently elected county officials.
Dixon originally was paid $50,157 when she joined the Comptroller's Office. Mychajliw soon gave her a raise that elevated her salary to $63,569, but after the personnel commissioner initially said she was allowed to take the additional money, he later said he was mistaken and demanded she return $5,400 in "overpaid taxpayer funds," a decision Republicans said was politically motivated. That money is being deducted from Dixon's paychecks.
A suit by Mychajliw to challenge the decision was dismissed. Her position was later adjusted so she now earns $80,879.
Here's the breakdown of where candidates stand on the issues and how their campaign is shaping up.
Kevin Hardwick
Hardwick, 64, is a City of Tonawanda resident carrying party endorsements of the Democratic and Working Families parties. A longtime political science professor at Canisius College, Hardwick was elected to the County Legislature in 2009. Before switching parties, he also hosted a Sunday political talk show called "Hardline with Hardwick" on WBEN radio.
"Someone has to do this because the office has become hyperpolitical," said Hardwick, a Republican-turned-Democrat from the City of Tonawanda.
He said he decided to run for the comptroller's seat in December, after Mychajliw issued a new policy giving businesses cited by the county Health Department for Covid-19 violations up to 100 years to pay their fines off.
"I said, 'I just can't take this anymore,' " he recalled. "At that point in time, enough was enough."
He has stressed his educational background, which included a concentration in public policy from SUNY Binghamton. The Comptroller's Office should be a hub for independent policy analysis, not a springboard for attacking political opponents, he said.
As comptroller, he said, he would focus his interest on depoliticizing the office, among other things, and researching ways that local governments can share and consolidate services to save taxpayers money, such as garbage disposal and sewer services. He also said he would conduct audits free of partisan influence.
Hardwick has started airing commercials that highlight family values and promote his message, in addition to doing door-to-door campaigning.
In response to criticism by his opponent, he said, the county budget vote that led to his defection from the Republican Party resulted in millions more dollars for road improvements, that he does not support defunding the police, and that cuts he supported for the Sheriff's Office were cuts recommended by the sheriff's own administration.
Lynne Dixon
Dixon, 56, is a Village of Hamburg resident and member of the Independence Party. She carries Republican and Conservative party endorsements. She gained name recognition as a reporter for 12 years with WGRZ before being elected to the Legislature in 2009, the same year as Hardwick. She was successfully re-elected in a largely Democratic district until choosing to run for county executive in 2019.
The 25-point proposal, to be released today, revolves around "helping senior citizens, small businesses and taxpayers," Lynne Dixon's campaign said.
She said she knows how the Comptroller's Office functions and is a strong believer in checks and balances in county government.
"I have enjoyed public service, and that pull has never left me," she said. "I like being an advocate for the taxpayer."
While Mychajliw, her boss, has been an extremely aggressive critic of Poloncarz and his administration, Dixon's own history as a legislator and campaigner has generally been one of even-tempered respectfulness. She said the Comptroller's Office deserves credit for modernizing the office, making it more transparent and expanding and automating electronic payment systems.
Dixon shared a detailed, seven-page agenda of priorities. That includes focusing on providing more property tax relief for seniors and small businesses, prioritizing community outreach, analyzing the impact of defund-the-police policies on the Erie County Sheriff's Office, and developing a new residency certification program to encourage more students to consider attending Erie Community College instead of a community college elsewhere.
Dixon said she has been focused on door-to-door campaigning, has been active on social media and will be sending out direct mail to voters.
In response to criticism, Dixon said nothing that Hardwick's campaign has stated focuses on Dixon's own record and character.
Positions on key issues
The Buffalo News asked both candidates about their positions on several major county issues.
On rising property taxes: Hardwick said it's hard to cut the total amount of money the county receives in property taxes each year without the prospect of putting the county in a fiscal bind because of the state imposed property tax cap. Dixon said she believes people are overtaxed.
Hardwick: "If you lower the tax levy too much, it's going to be difficult to get it back up in future years if you need to. That could create a problem."
Dixon: "If you have surpluses bigger than it's ever been, and your taxes are going up again for most people, that tells me you're being taxed too much."
On the more than $70 million in county year-end surplus money: Dixon said it's up to the Legislature to decide what should be done with the huge budget surplus expected at the close of this year. Hardwick said a "healthy portion" should go into county savings to improve the county's reserve funds, and the rest should go to pay down existing debts and construction-related capital improvements.
On Buffalo Bills stadium negotiations: Dixon was noncommittal on county spending for a stadium but said there should be "a lot of skin in the game" from the team owners. Hardwick said the stadium should stay in Orchard Park, that the NFL and the Bills should pay the "lion's share" of stadium costs, but no one can say the county can spend no money and still expect to keep the team.
Dixon: "I always think that what we always lose sight of in these discussions is the fans. There should be more transparency this time around."
Hardwick: "I think the county will have to contribute, but I don't think it should be substantially more than what we're contributing now."

