A recently completed audit of ECMC calls into question internal controls at the hospital, claiming the hospital violated reporting requirements to Erie County. It also says officials would not sign a letter certifying the accuracy of information provided to county auditors. The audit also goes on to say the hospital will cost the county about half a billion dollars between 2004 and 2033. And then there is the issue of money spent for advertising. Comptroller Mark Poloncarz says the hospital tried to conceal payment for a commercial intended to influence the state hospital closing commission, by having it's legal counsel pay for it.

"As they stated during the exit conference, Mike Young, the CEO of ECMC, said they reason they did this is to prevent it from being subject to Freedom Of Information Act requirements," said Comptroller Mark poloncarz.

"I think that is a misrepresentation of what Mr. Young said," said ECMC spokesman Tom Quatroche.

That is the official response from ECMC. Quatroche points to the financial turnaround at the hospital, and he questions the timing of the audit, since merger negotiations continue. He says this is all politically motivated. Quatroche claims the County Comptroller violated ethical conduct, by talking with ECMC competitors, and even golfing with a competitor's CEO, just a few months before this audit began.

"If it was a business audit it would recognize that ECMC has made a profit for the last two years. The beds are full at the hospital and financially we have the money to invest," said Quatroche.

But Poloncarz office refutes the claim that this is political. The comptroller says he's been after this audit for two years now, because the hospital is such a large expense.

"If they come out to say this was something done by me to benefit others, I would like to remind everybody it was not performed by me. It was performed by the civil service auditors in my office," added Poloncarz.