Will Brunelle is reporting at Capital New York companies participating the state's Start-Up NY program created a total of 76 jobs last year in exchange for $56,650 in tax benefits, according to a report on the program's inaugural year of operation. The program creates tax-free zones rooted in university campuses. The report issued this week by Empire State Development is the first time Start Up-NY's actual numbers have been documented. The 54 companies approved for the program last year have thus far created 76 of the 2,085 jobs they promised. The companies also promised $91.3 million in investment, and have so far delivered on $1.7 million of that, according to the report. Empire State Development chairman Howard Zemsky called the work achieved in the first year significant. Critics say the low number of new jobs created is a sign of the program's failure. Western New York boasts the lion’s share of the companies participating in the program, with 37 located in the region, mainly in Buffalo. Long Island has 15 member companies. The Capital Region has 3 member companies. Read the full story at Capital New York.