Or they don't want an auditor to see how much the supervisors brother-in-law landscaping company gets for mowing the park lawns.
That's why you need an auditor, hired CPA's will only verify that the checks were indeed sent to the intended party, not that they are used appropriately.
Don't be naive that these things don't happen, they do.
The parent probably used ’mayor’ in the general sense. Different types of administrative subdivisions have different names for their political leaders depending on where they are in the world, and nobody could possibly be expected to keep track of them all. Even if they are not called mayors in this exact case you full well knew what the parent meant.
Compare the quality of people running for low-paid local political office to... basically any other vocation. It's a widely echoed sentiment because it is, more often than not, true.
The candidate that wins the most votes in a democratic election shall get the office. That principle should not be up for debate, and It's absolutely terrifying how many people are rejecting democracy in this country right now. It's the system we have for nonviolent transfer of power, and if we let those in power just ignore the results of election, we could find we have no peaceful mechanisms for replacing elected officials.
I think it's unquestionably better to just accept the results of the vote, regardless of what you think about the candidate.
It is unclear if he even needs to be sworn in.