Last week I bought a Sony ICD-AX412 voice recorder for $70 with a $10 coupon from OfficeMax.
The included Sound Organizer software is incompatible with the Mac, but I was able to transfer files back and forth between the mac and recorder without any problem with the USB cable which is included. I could change the names of files and folders, which is all I would need anyway, if even then. I don't know yet. Too early to tell. You can arrange files and folders on the recorder itself.
Be sure to check the specs in the manual very carefully, cover to cover, regarding system requirements and so on, as you know. These manuals have lots of small print, asterisks, and exceptions.
The default format for files is mp3. You can record in 192k stereo, 128k stereo, 48k mono, or 8K mono. I was impressed by the quality of the recordings using the built-in mic, though this is the first voice recorder I have used in at least fifteen years when they were microcassette. Things have changed quite a bit since then. On the current recorder's playback, I noticed the popping of Ps. I dont know if that is my fault or the recorder's.
I wonder how voice recognition software would handle my midwestern mumble.
The recorder's packaging box says, in blurb fashion, "Compatible with Dragon Naturally Speaking" but just now when I perused the manual I couldn't find any mention of that. Google, as you know.
http://thewirecutter.com/reviews/the-best-voice-recorder/
