After an under-performing first year, the Start-Up NY program is once again causing controversy. A report detailing how many jobs were created in 2015 is nearly eight weeks late and some are questioning why. TWC News' Jon Dougherty reports.

ALBANY, N.Y. -- It's been a year since the New York Biz Lab in Schenectady opened its doors, and it already has five companies taking part in Start-Up NY.

"Without Start-Up NY, we wouldn't be here," said Furlocity President & CEO Reid Hislop.

The five-year program allows eligible businesses to operate tax-free for 10 years, on or near a college or university campus. Schenectady County Community College is one partner location.

"In Schenectady, we've really found that it is useful," SCCC VP of Workforce Development Denise Zieske said. "Some of the businesses that are looking to come into downtown are calling us specifically because they've heard about Start-Up NY, so I believe it's one of the tools that we've used to revitalize downtown."

New York City-based software company SureDone is one of a reported 172 companies statewide in Start-Up New York. SureDone opened an office within the Biz Lab last year.

"It gives us access to a lot of those folks that, I think up until Start-Up NY, we had a brain drain. People were leaving the state in droves, and we're retaining a lot of those people," said SureDone Director of Customer Success Jim Devine.

It appears things are going well in Schenectady, but without the annual jobs report, the impact of Start-Up NY statewide is unknown. Lawmakers are starting to grow increasingly frustrated.

"We want to know how many jobs have been created, how many small businesses have expanded or come to New York State, and what the investment was in taxpayer dollars into this program to give these tax credits and what our return on investment is," said Assemblyman Jim Tedisco (R - Glenville).

"I think if the results were so good, the response would be a lot better than we're seeing. It's just a waste of money," added Assemblyman Steve McLaughlin (R - Melrose).

Lawmakers on both sides of the aisle questioned Start-Up NY after its first report. In 2014, the state reported it spent $53 million in television advertisements. According to the report, Start-Up NY only created 76 jobs.

Start-Up NY officials promised improvement in 2015, but that's yet to be seen, and would be in the report that was due April 1.

Governor Andrew Cuomo's office did not respond to requests from Time Warner Cable News for comment, but a spokesman for the state agency that runs Start-Up NY, Empire State Development, said,"With many new businesses that are reporting for the first time, we are finalizing the START-UP NY report and it will be released soon."

"It's not an option for the administration to put that report out, it's a requirement," McLaughlin said.

In Schenectady, Denise Zieske said SCCC is looking to partner with another three or more businesses under Start-Up NY, and the program works for them.

"I think people are using it as a tool to stay and grow in this area," Zieske said.

In other areas, it's a waiting game.