A flannel placed under the drip will stop the water torture. If she leaves it long enough, years, the water will eventually cut a channel in the seat and it will become a stream.
Streams are quieter.
I have seen taps that were so deeply cut they were unsaveable, but it takes many years, and taps are pretty cheap, particularly second-hand/used.

As a general observation, I wouldn't care if MOST bank managers lost sleep.