The comptroller says that for the second year in a row he found that an increase in tax exemptions given out did not lead to higher job creation.

Industrial Development Agencies, or IDAs, often use tax breaks as a way to encourage a company to expand or create jobs.

Deputy Comptroller Steve Hancox says each job gained cost tax payers about $2,700—that's 9 percent more than it cost the year before.

"We continue to be concerned that the evidence presented is not clear that the cost of these various economic development activities equate to the benefits."

The comptroller's office is again pushing legislation that it says would allow more oversight of IDAs.

The New York State Economic Development Council, a lobbying firm representing IDAs, says the cost per job ratio is "phenomenal" and refutes some of the comptroller's conclusions.