The audit concluded that the company owed a $5,643 refund to the state because of its 1996 filings.

His own recitation did not account for more than $2.1 million that the forensic audit later concluded he took from 1996 to 2000.

"Simply stated," the audit concluded, "a large number of these buildings have not succeeded in any way, shape or form."

But an internal audit released on Wednesday concluded that the department had fundamentally failed to follow its own advice.

Of that, the audit concluded, roughly 33,000 tons could have been recycled.

Lax oversight by the department played a role in the expanded use of workers' compensation time, the audit concluded.

Last summer, an audit commissioned by the diocese concluded that Father Fay had spent about $1.4 million of the church's money.

And an audit of the developer's books concluded they were in disarray.

The audit concludes that the corruption was enabled by an utter breakdown of the normal safeguards in the system.

True, an independent audit concluded that Empire should continue to serve large corporations.