Here is a list of things you can do to use voice notes in OneNote for Windows 10 on a Mac:
Enable Dictation on your Mac
Update Office to the latest version available
Check to see if your microphone is supported by the software. This will vary depending on your Mac model.
Connect the microphone to your computer
Open the OneNote application and start recording from your microphone
View the sound wave to make sure that the recording is accurate and clear