ALBANY, N.Y. -- Albany County District Attorney David Soares is responding to claims by the county comptroller that his office misused money.

Comptroller Mike Conners released a scathing audit this week, claiming the DA's office placed $351,000 into a petty cash account which wasn't supposed to hold more than $5,000. It also found the office overpaid the victims of a jewelry fraud case in the city.

In a statement released Thursday, Soares said he takes full responsibility for the inner workings of his office and that he agrees with some of the comptroller's findings. However, Soares said, "Although I respect the Comptroller, there are also some conclusions with which I emphatically disagree, particularly those which might lead to the conclusion that funds have been misused or misappropriated in any manor."

He went on to say that he promises the residents of Albany County that he will "take the necessary steps to guarantee that departmental funds will continue to be used responsibly and appropriately by my office."