The candidates vying to win election as Erie County comptroller sparred Tuesday over who has the independence required to serve as the taxpayers’ top fiscal watchdog.

Incumbent Marc C. Poloncarz, a Democrat, and Republican challenger Philip C. Kadet, a retired private accountant, covered a range of issues in the race’s only scheduled debate.

In the largely genial, hourlong encounter, Kadet accused Poloncarz of letting political considerations rule who he hires and which issues his staff addresses in audits.

“I believe we can keep the partisan politics out of it,” Kadet said at the debate, sponsored by the Buffalo Niagara Partnership and held in front of a few dozen people in Shea’s Performing Arts Center’s Smith Theater.

In response, Poloncarz argued Kadet is too close to GOP County Executive Chris Collins to serve in the post effectively, and he contended his office operates in a nonpartisan manner.

“I use the office as a true watchdog,” Poloncarz said.

The comptroller’s race is one of the marquee countywide contests under way this fall.

Poloncarz is running for a second term as comptroller, while Kadet is a political newcomer who spent 30 years at Lumsden & McCormick, including the last 12 as a managing partner.

Poloncarz has the Democratic and Working Families lines on the November ballot. Kadet has the Republican and Conservative lines. The Independence Party line is undecided.

Collins and Poloncarz have had a contentious relationship at times, and Collins is eager to see the Democrat voted out.

Poloncarz said he and Collins can and do work together, but he is willing to stand up to the county executive — and to the Democrats who run the County Legislature — when necessary.

“I will never be anybody’s ‘yes’ man. I will be an advocate for the taxpayer,” Poloncarz said.

Kadet said Collins is a supporter, but he is no one’s lackey.

He did say Poloncarz has been too quick to throw “political bombs” that make headlines but are not productive.

“I believe having a reasonable, productive relationship with the county executive is important in that respect,” Kadet said.

Poloncarz took pains to remind listeners of the county’s dire financial situation in 2005.

Since then, the county’s budget has balanced, its fund balance has grown to $57 million and it pays less to borrow money, and Poloncarz said he and his staff deserve some of the credit.

“I don’t want to see the hard-fought gains of the last four years lost at the hands of those who don’t believe in the value of checks and balances in government,” Poloncarz.

Kadet said Poloncarz played “some role,” but he said increased sales tax revenue collected from residents and visitors is the main reason the fiscal picture has improved.

Both candidates agreed the county faces some difficult budgetary decisions in the future, driven in part by the increasing costs of contributing to the pensions of retired employees and to their health care benefits.

They disagreed over the role of the Comptroller’s Office in the ongoing legal dispute between the U. S. Justice Department and the county over the operation of the Erie County Holding Center.

Kadet said the comptroller should not weigh in on whether inmates deserve “hotel rooms,” but should stick to the facts and “beyond that he should just keep his mouth shut.”

Further, Kadet said Poloncarz’s audit staff has conducted a relatively low number of financial reviews and some — such as an audit of the allocation of county parking spaces— were politically motivated.

“This is not an overwhelming record,” Kadet said.

Poloncarz replied that despite having just 42 employees — including eight auditors now — his office has conducted a number of important audits and other reports, all of which are made available on the Internet.

“We do audits that hopefully create better government,” Poloncarz said.

He pointed to an audit of the Holding Center that showed how the Sheriff’s Office could cut its overtime spending by hiring 11 guards and changing work schedules. He also urged Collins and Sheriff Timothy B. Howard to open up the Holding Center to outside entities.

Kadet criticized Poloncarz for hiring a political operative as deputy comptroller for audit.

Poloncarz said Deputy Comptroller Michael Szukala is a certified internal auditor and his predecessor under former Republican Comptroller Nancy A. Naples was secretary-treasurer of the City of Buffalo GOP Committee.

The debate was moderated by Stephen W. Bell, director of public affairs for Eric Mower & Associates in Buffalo.

Copyright 2009, The Buffalo News