When Buffalo-based tablet manufacturer Bak USA abruptly announced its closure, the company cited unanticipated costs associated with tariffs imposed by the White House as a deciding factor.

"The components that they get come from China. That has essentially put Bak USA out of business and it is as a result of poor economic policy," said Buffalo Mayor Byron Brown.

State Senator Rob Ortt, R-North Tonawanda, doesn't question whether tariffs were a factor, however, he's more interested in looking at what New York State could have done differently or should do differently in the future.

"You can always find a scapegoat, I suppose, if you want to,” he said. “What I'd like to see more from this administration is a little bit of taking responsibility and accountability for the programs here in New York that either are or not working.”

Economic development officials often pointed to Bak as an example of a success story when members of the media or state legislators questioned the effectiveness of the Start-Up New York program.

"There's more to economic development than just optics, but the optics are bad," Ortt said.

The program offered expanding companies state tax-exempt status while partnering them with local academic institutions.

"It's a program that has value but my long-standing concern has been the transparency and the accountability and the accounting for what the program is really doing," said Assemblyman Robin Schimminger, D-Kenmore.

Schimminger said the state needs to change the way it reports job creation numbers for programs like Start-Up, which was rebranded as the Excelsior Business Program last year.

Right now, he said only new jobs are counted, but not jobs lost over time, like the 77 Bak employees laid off.

"Even though the jobs of those people at Bak are going to be gone, nevertheless those jobs will still count towards the reputation of the Start-Up NY program," he said.