BUFFALO, N.Y. -- Empire State Development failed to complete roughly half of the performance and outcome reports it was required by law to produce in recent years, according to a new report released by the state Comptroller's Office. Auditors found only 30 of the 57 reports established to give insight about the state's job creation and tax credit program between April 2012 and September 2016.

Furthermore, the report said 93 reports about specific aspects of programs were incomplete and 17 programs were not independently evaluated as statutorily required. The Comptroller's Office also criticized the timeliness of reports that the agency did complete.

Auditors said for many reports, there was no evidence of when ESD published them. In cases where they were evidence, they say the agency was generally late — pointing to the 2015 Start-Up NY report as the latest to be finished.

Republican Assemblyman Angelo Morinello says he hasn't reviewed the entire audit, but if true, there are issues that need to be addressed.

"I think all agencies should have the obligation to report and be transparent and I believe that that is what this legislature and myself is working for. Again, it's for the benefit of the taxpayers," Morinello said.

Empire State Development, meanwhile, said the comptroller "cherry-picked" information and misrepresented the agencies efforts.

"While this might be a convenient way to distract from what the comptroller has not done to clean up his own house following a massive fraud within the $178 billion state pension system, we encourage OSC to be more objective in their review of our efforts," Spokesperson Jason Conwall said.

ESD rejected an assertion from OSC that the agency failed to cooperate with the audit while noting, for instance, many of the entities the office claimed were subsidiaries that failed to report either fell under non-reporting status or were not overseen by the agency.